[Congressional Record Volume 167, Number 42 (Friday, March 5, 2021)]
[Senate]
[Page S1346]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  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.
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