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# Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70424-permanent-and-expanded-reinstatement-of-partial-deduction-for-charitable-contributions-of-individuals-who-do-not-elect-to-itemize/
- Published: 2025-07-22T00:53:26.000Z
- Updated: 2026-09-26T08:15:11.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-256, #discussionbridge-revision-4dad9dabed9d75f1ce55e357fc7d28149d511535a5238d741e6820f1b59b5629, #discussionbridge-resource-c7a877e9-c795-40d8-975a-bed6e96bcc7f, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-4-investing-in-american-families, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subchapter-c-permanent-investments-community-dev, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(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.

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