CARES ACT INDIVIDUALS, TRUSTS & ESTATES - …

CARES ACT – INDIVIDUALS, TRUSTS & ESTATES 4 INDIVIDUAL INCOME (CONT.) Provision Description of Change Comments The $300 Above-the-Line Charitable Deduction Under this provision of the CARES Act, eligible individual taxpayers are allowed a deduction from the calculation of gross income for qualified charitable contributions not exceeding $300. ................
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