Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize

[editor]

(a) In general.—Section 170(p) is amended—

(1) by striking “$300 ($600” and inserting “$1,000 ($2,000”, and

(2) by striking “beginning in 2021”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.