The main purpose of this legislation is to modify and extend the tax deduction for charitable contributions for individuals who do not itemize their deductions. This aims to encourage more people to donate to charities by making it easier for them to receive tax benefits for their contributions. Key provisions of the legislation include a new rule that allows individuals who do not itemize their deductions to claim a charitable contribution deduction for the tax years 2026 and 2027. Specifically, this deduction will be limited to one-third of the standard deduction amount for that individual.