Section 76 Charitable Deduction Delay

Notwithstanding subparagraph (13) of paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, a deduction under said subparagraph (13) of said paragraph (a) of said Part B of said section 3 of said chapter 62 shall not be allowed for the taxable year beginning January 1, 2021.