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United States · Bill · S

S. 618 (117th)

Universal Giving Pandemic Response and Recovery Act

referredUnited States· United States Congress· EN

Introduced

9 March 2021

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

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.

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Votes

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Documents

3 official files

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Sources

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