This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.

中文翻译：

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所有美国纳税人的两级慈善捐款抵免额

本政策备忘录提出并模拟了两级不可退还的税收抵免对慈善捐款的影响。与其他政策变更相比，两税制信贷将扩大对大多数美国人的慈善捐款的税收优惠，并显着增加慈善捐款。