Definitions Section 62 of such Code is amended by adding at the end the following new subsection: (f) Definitions relating to qualified charitable contributions For purposes of subsection (a)(22)— (1) Eligible taxpayer The term eligible taxpayer means any individual who does not elect to itemize deductions. (2) Qualified charitable contributions The term qualified charitable contribution means a charitable contribution (as defined in section 170(c))— (A) which is made in cash, (B) for which a deduction is allowable under section 170 (determined without regard to subsection (b) thereof), and (C) which is— (i) made to an organization described in section 170(b)(1)(A), and (ii) not— (I) to an organization described in section 509(a)(3), or (II) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)). Such term shall not include any amount which is treated as a charitable contribution made in such taxable year under subsection (b)(1)(G) or (d)(1) of section 170. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 2105. Modification of limitations on charitable contributions during 2020 (a) Temporary suspension of limitations on certain cash contributions (1) In general Except as otherwise provided in paragraph (2), qualified contributions shall be disregarded in applying subsections (b) and (d) of section 170 of the Internal Revenue Code of 1986. (2) Treatment of excess contributions For purposes of section 170 of the Internal Revenue Code of 1986— (A) Individuals In the case of an individual— (i) Limitation Any qualified contribution shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s contribution base (as defined in subparagraph (H) of section 170(b)(1) of such Code) over the amount of all other charitable contributions allowed under section 170(b)(1) of such Code. (ii) Carryover If the aggregate amount