
Charitable Deduction New Rules from 2026: $1,000/$2,000 for Nonitemizers and a 0.5% AGI Floor—Compliance Planning
OBBBA reshapes §170 from 2026: nonitemizers may deduct up to $1,000/$2,000 MFJ of qualifying cash; itemizers face a 0.5% AGI floor; 60% cash ceiling made permanent. Plan 2025 bunching vs 2026 rules. NC pickup 待核.
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