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Standard Summary
Comprehensive overview in 1-2 paragraphs
The Charitable Act modifies and extends the above-the-line deduction for charitable contributions for individuals who do not itemize deductions.
Key Points
- 1Extends the charitable contribution deduction through 2027 for non-itemizers
- 2Increases deduction limit to one-third of the standard deduction
- 3Eliminates the penalty for incorrect charitable contribution deductions
- 4Removes increased penalty provisions for charitable deduction errors
- 5Applies only to individuals who do not elect to itemize deductions
- 6Effective for tax years beginning after December 31, 2025
Impact Areas
Tax policyCharitable givingIndividual taxpayersTax deductions
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