Ryznar, Extending the Charitable Deduction Beyond the COVID-19 Pandemic

Margaret Ryznar (Indiana) has published Extending the Charitable Deduction Beyond the COVID-19 Pandemic in Tax Notes Federal. Here is the abstract:

While the importance of the charitable deduction decreased in the 2017 tax reform, it has returned during the COVID-19 pandemic with the CARES Act. This Article lays out the reasons that the limited above-the-line charitable deduction authorized by Congress during the coronavirus pandemic should remain a permanent feature of U.S. tax law.

Lloyd Mayer