of the Social Security Act, and (B) before the due date for such return. . (g) Repeal of deadwood (1) In general Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (i) and (j) and by redesignating subsection (k) as subsection (i). (2) Conforming amendments Subsection (i) of section 24 of such Code, as redesignated by paragraph (1), is amended— (A) by striking paragraph (2)(A), (B) in paragraph (2)(B)— (i) by striking and all that precedes In the case , and (ii) by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively, and by moving such subparagraphs 2 ems to the left, (C) in paragraph (3)(A), by striking and without regard to the application of this section to bona fide residents of Puerto Rico under subsection (i)(1) , and (D) in paragraph (3)(C)(ii)— (i) by striking under subparagraph (B) and all that follows through December 31, 2021, and inserting under subparagraph (B), , and (ii) by striking paragraph (2)(B) and inserting paragraph (2) . (h) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 6. Permanent extension of increased limitation for certain charitable contributions (a) In general Section 170(b)(1)(G) of the Internal Revenue Code of 1986 is amended— (1) by striking for any taxable year beginning after December 31, 2017, and before January 1, 2026, in clause (i), (2) by striking for any taxable year described in such clause in clause (ii), and (3) by striking For each taxable year described in clause (i), and each taxable year to which any contribution under this subparagraph is carried over under clause (ii), subparagraph (A) in clause (iii) and inserting Subparagraph (A) . (b) Effective date The amendments made by this section shall apply to contributions in taxable years beginning after December 31, 2025. 7. Permanent extension of increased contributions to ABLE accounts (a) In general Section 529A(b)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking before