95 STAT. 196
PUBLIC LAW 97-34—AUG. 13, 1981 of the Treasury such information as he determines to be necessary to carry out his responsibility under subsection (a).'*
26 USC 911 note. SEC. 115. EFFECTIVE DATE.
The amendments made by this subtitle (other than section 114) shall apply with respect to taxable years beginning after December 31, 1981.
Subtitle C—Miscellaneous Provisions
26 USC 170.
SEC. 121. DEDUCTION FOR CHARITABLE CONTRIBUTIONS TO BE ALLOWED FOR INDIVIDUALS WHO DO NOT ITEMIZE DEDUCTIONS. (a) IN GENERAL.—Section 170 (relating to charitable, etc., contributions and gifts) is amended by redesignating subsections (i) and (j) as subsections 0') and (k), respectively, and by inserting after subsection (h) the following new subsection: "(i) RULE FOR NONITEMIZATION OF DEDUCTIONS.—
"(1) IN GENERAL.—In the case of an individual who does not itemize his deductions for the taxable year, the applicable percentage of the amount allowable under subsection (a) for the taxable year shall be taken into account as a direct charitable deduction under section 63. "(2) APPLICABLE PERCENTAGE.—For purposes of paragraph (1), the applicable percentage shall be determined under the following table:
The applicable "For taxable years beginning in— percentage is— 1982, 1983 or 1984 25 1985 50 1986 or thereafter. 100. "(3) LIMITATION FOR TAXABLE YEARS BEGINNING BEFORE 1985.—
In the case of a taxable year beginning before 1985, the portion of the amount allowable under subsection (a) to which the applicable percentage shall be applied— "(A) shall not exceed $100 for taxable years beginning in 1982 or 1983, and "(B) shall not exceed $300 for taxable years beginning in 1984. In the case of a married individual filing a separate return, the limit under subparagraph (A) shall be $50, and the limit under subparagraph (B) shall be $150. "(4) TERMINATION.—The provisions of this subsection shall not apply to contributions made after December 31, 1986."
26 USC 63.
Ob) DEFINITION OF TAXABLE INCOME.—
(1) IN GENERAL.—Paragraph (1) of section 63(b) (relating to individuals) is amended— (A) by striking out "and" at the end of subparagraph (A), and (B) by inserting after subparagraph (B) the following new subparagraph: "(C) the durect charitable deduction, and". (2) DIRECT CHARITABLE DEDUCTION DEFINED.—Section 63 (defining taxable income) is amended by adding at the end thereof the foflowing new subsection: "(i) DIRECT (CHARITABLE DEDUCTION.—For purposes of this section, the term 'direct charitable deduction' means that portion of the
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