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Index/Topics/OBBBA

OBBBA

The OBBBA reinstated above-the-line charitable deduction for non-itemizers, scheduled to apply beginning with the 2026 tax year.

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Jan 8, 2026

How do state tax rules in 2025 affect deducting charitable donations if you don't itemize federally?

State tax rules in 2025 do not uniformly override the federal reality that taxpayers who take the standard deduction generally cannot claim a federal charitable deduction for cash gifts in 2025 (non‑i...

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