S.Amdt. 1234

SA 1234. Mr. LEE submitted an amendment intended to be proposed to
amendment SA 891 proposed by Mr. Schumer (for himself, Mr. Wyden, Mrs.
Murray, Mr. Brown, Mr. Peters, Mr. Cardin, Ms. Cantwell, Ms. Stabenow,
Mr. Tester, Mr. Menendez, Mr. Schatz, Mr. Carper, Mr. Leahy, and Mr.
Sanders) to the bill H.R. 1319, to provide for reconciliation pursuant
to title II of S. Con. Res. 5; which was ordered to lie on the table;
as follows:

Strike subtitle M of title IX and insert the following:

Subtitle M--Deduction of Charitable Contributions by Non-itemizers

SEC. 9901. EXPANSION OF DEDUCTION FOR CHARITABLE
CONTRIBUTIONS BY NON-ITEMIZERS.

(a) In General.--Section 170(p) of the Internal Revenue
Code of 1986, as added by section 212 of the Taxpayer
Certainty and Disaster Tax Relief Act of 2020 (Public Law
116-260), is amended--
(1) by striking ``in 2021'' and inserting ``after December
31, 2020, and before January 1, 2026'', and
(2) by striking ``$300 ( $600'' and inserting ``an amount
equal to the basic standard deduction under paragraph (2)(C)
of section 63(c) (as adjusted under paragraph (7)) applicable
for such taxable year (twice such amount''.
(b) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of section
212 of the Taxpayer Certainty and Disaster Tax Relief Act of
2020.
______