; and (B) that was rejected solely as a result of insufficient amounts available to accept such application. 3. Expansion of above-the-line deduction for charitable contributions (a) Repeal of dollar limitation Section 62(a)(22) of the Internal Revenue Code of 1986 is amended by striking (not to exceed $300) . (b) Extension to additional taxable years Section 62(a)(22) of such Code is amended by striking 2020 and inserting 2019, 2020, or 2021 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 4. Extension of modification of limitation on charitable contributions (a) In general Section 2205(a)(3)(A)(i) of the CARES Act is amended by inserting or 2021 after 2020 . (b) Effective date The amendment made by this section shall apply to contributions made after December 31, 2020. 5. Payroll tax holiday for nonprofit organizations (a) In general Subsections (a) and (b) of section 3111 of the Internal Revenue Code of 1986 shall not apply with respect to any wages paid during calendar year 2020 by any organization described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code. (b) Trust funds held harmless The amounts appropriated or transferred to any trust fund shall be determined without regard to subsection (a). 6. Inclusion of nonprofit organizations in the Main Street Lending Program The Board of Governors of the Federal Reserve System shall issue rules relating to the Main Street Lending Program of the Board of Governors of the Federal Reserve System to ensure that nonprofit organizations described in section 501(c) of the Internal Revenue Code and exempt from tax under section 501(a) of such Code— (1) are eligible to receive a loan under such Program, where such loan is not subject to a minimum loan size