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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110112 · H.R. 1

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

Title VII — Finance › Subtitle A — Tax › Chapter 4 — Investing in American families, communities, and small businesses

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No wording changed between Senate changes and Final version sent to the President.

How the text changed

Before / AfterRedline
Senate changes · Sec. 70424

(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.

•HR 1 EASSEC. 70424
Final version sent to the President · Sec. 70424

(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.

•HR 1 ENRSEC. 70424

added wordsremoved wordsComparison computed by Public Law Tracker from the official text