Universal Giving Pandemic Response Act

“(22) Charitable contributions for individuals not itemizing deductions

“(A) In general—In the case of an individual who does not elect to itemize deductions for the taxable year, the deduction allowed by section 170 with respect to charitable contributions (as defined in section 170(c)) made during the period beginning on January 1, 2019, and ending on December 31, 2020.

“(B) Certain 2020 contributions deductible in 2019—For purposes of this paragraph, an individual may elect to treat any charitable contributions (as so defined) made after December 31, 2019, and before July 15, 2020, as made in calendar year 2019 (and not to claim a deduction for such contributions in 2020).

“(C) Amended return permitted—In the case of an individual who has filed the return of tax for 2019 and who did not elect to itemize deductions on such return, such individual may file an amended return for such year in order to apply subparagraph (A) or to make the election under clause (i) (or both).

“(D) Limitation—The deduction to which subparagraph (A) applies for any taxable year (after the application of subparagraph (B)) shall not exceed an amount equal to 1/3 of the amount of the standard deduction with respect to such individual for such taxable year.”