The Above The Line $ 300 Charitable Deduction for 2020

[RWG1950]

Will this be up to $ 300 per return or per person ( if MFJ ) ?

[New York Enrolled Agent]

The former not the latter

[Rapid Robert]

Why does Congress keep on implementing "marriage penalties" like this into new tax laws? Similar to the (much worse) SALT limit on Schedule A. Are they simply clueless? Or maybe they are trying to send a signal to the taxpayers that getting married is no longer considered beneficial for society as a whole?

[TAXNJ]

See TTB "What's New Early Edition" 2-3

Above-the-line deduction. The CARES Act permits an eligible individual to claim an above-the-line deduction of up to $300 for qualified charitable contributions made during the 2020 tax year. This means that for taxpayers who do not itemize, the $300 deduction is in addition to the standard deduction. This provision is not available for tax years that begin after 2020.

[New York Enrolled Agent]

RWG1950 - I want to give you a source of authority for MFJ only $300.

The legislation as posted above uses the word "individual". This created some confusion. In fact, you can find articles printed after CARES was enacted that said $600 for MFJ. They were wrong.

The JCT explanation of the Cares Act (JCT reports are listed as a source of authority in the regulations at §1.6662-4(d)) clearly states the $300 limit applies to the tax-filing unit. See footnote 76, page 22 of JCX-12R-20.

[TaxGuyBill]

And if you want the unofficial easier-to-read version, the Draft Instructions say "Don't enter more than $300".

https://www.irs.gov/pub/irs-dft/i1040gi--dft.pdf#page=30

[TAXNJ]

Interesting that the Act uses the term “eligible individual numerous times. There is no mention of any confusion.

Eligible individual - The term “eligible individual” means any individual who does not elect to itemize deductions.
Source
26 USC § 62(f)(1)

However it took a “footnote” to state:
Sec. 62(f)(1). The $300 limit applies to the tax-filing unit. Thus, for example, married taxpayers who file a joint return and do not elect to itemize deductions are allowed to deduct up to a total of $300 in qualified charitable contributions on the joint return.

[ATSMAN]

Interesting that the Act uses the term “eligible individual numerous times. There is no mention of any confusion.

Eligible individual - The term “eligible individual” means any individual who does not elect to itemize deductions.
Source
26 USC § 62(f)(1)

However it took a “footnote” to state:
Sec. 62(f)(1). The $300 limit applies to the tax-filing unit. Thus, for example, married taxpayers who file a joint return and do not elect to itemize deductions are allowed to deduct up to a total of $300 in qualified charitable contributions on the joint return.

This shows the "stupidity" of our tax law writing folks. How about using some common sense and common English so the average citizen can understand and we don't need foot notes to explain the law.
They all should be fired!