2025 One Big Beautiful Bill Act - New Charitable Contribution Deduction for Filers using the Standard Deduction

The One Big Beautiful Bill Act, enacted on July 4, 2025 as Public Law 119-21, introduced a wide range of changes that will impact tax returns for the 2025 tax year and beyond.

Starting in 2026, taxpayers that are not itemizing deductions can take an above-the-line deduction for charitable contributions up to the limit for their filing status.

The following limits apply for the 2026 tax year:

• $1,000 - Single filer
• $2,000 - Married filing jointly

Tax Processors Plus strives to make the information on this page timely and accurate but makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. This is general information and is not intended to be tax advice. You are encouraged to also review the underlying federal resources and publications.