Pub. L. 116-260, div. EE, tit. II, sec. 213 (as amended)
MODIFICATION OF LIMITATIONS ON CHARITABLE CONTRIBUTIONS.
SEC. 213. MODIFICATION OF LIMITATIONS ON CHARITABLE CONTRIBUTIONS.
(a) In General.—Subsections (a)(3)(A)(i) and (b) of section 2205 of the CARES Act are each amended by inserting “or 2021” after “2020”.
(b) Conforming Amendment.—The heading of section 2205 of the CARES Act is amended by striking “modification of limitations on charitable contributions during2020” and inserting “temporary modification of limitations on charitable contributions”.
(c) [26 U.S.C. 170 note] Effective Date.—The amendments made by this section shall apply to contributions made after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 170 note