H.R. 1704 · 117th Congress

Universal Giving Pandemic Response and Recovery Act

Stage
In committee
Introduced
2021-03-09
Latest action
2021-03-09 · Introduced in House

Summary

Universal Giving Pandemic Response and Recovery Act

This bill allows individual taxpayers who do not otherwise itemize their tax deductions a deduction in taxable years beginning in 2021 or 2022 for charitable contributions. The deduction is limited to one-third of the standard deduction allowed to such taxpayers.