Pandemic Relief � 2021
Finn Kevin01 Apr, 2022Finance
The following is a brief summary of key tax provisions included in the Consolidated Appropriations Act, 2021, signed into law on December 27, 2020. The CARES Act permits taxpayers who claim the standard deduction a deduction of up to $300 for qualified charitable contributions made during 2020. The new law extended this provision for 2021 with a maximum deduction of $300 ($600 for Married Filing Jointly). The increased charitable contribution deduction limit of 100% (from 60%) is extended through 2021.
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