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 on their tax returns. This aims to encourage more people to donate to charitable organizations by allowing them to benefit from a tax deduction even if they take the standard deduction instead of itemizing. 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.