Repeal OBBBA Forum
Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Law as Amended
OBBBA - Law as Amended
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CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES
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OBBBA - Law as Amended (Index)
TITLE VII—FINANCE | Law as Amended (Index)
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Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations | Law as Amended
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Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals | Law as Amended
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August 1, 2025
Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Impact
OBBBA - Impact
CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES
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SUBCHAPTER-C—PERMANENT-INVESTMENTS-COMMUNITY-DEV
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Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling | Law as Amended
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CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES
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Sec. 70422. Permanent enhancement of low-income housing tax credit | Law as Amended
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August 1, 2025