WASHINGTON – Today, Senators Mike Lee (R-Utah), Chris Coons (D-Del.), James Lankford (R-Okla.), Jeanne Shaheen (D-N.H.), Tim Scott (R-S.C.), Amy Klobuchar (D-Minn.), Susan Collins (R-Maine), and Catherine Cortez Masto (D-Nev.) introduced the Universal Giving Pandemic Response and Recovery Act, a bipartisan proposal to extend and expand the universal charitable deduction. The bill would ensure that Americans who donate to non-profits such as charitable and religious organizations are able to deduct their giving from their federal tax liability at a higher level than the $300 deduction instituted temporarily through two of the COVID-19 relief packages.