# Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations | Law as Amended

**URL:** <https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations-law-as-amended/613>\
**Category:** OBBBA - Law as Amended\
**Tags:** Subtitle-A—Tax, CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES, Law-as-Amended, TITLE-VII, Needs-Text, SUBCHAPTER-C—PERMANENT-INVESTMENTS-COMMUNITY-DEV\
**Created:** [August 1, 2025, 3:25pm UTC](https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations-law-as-amended/613 "2025-08-01T15:25:14Z")\
**Posts on this page:** 1\
**Page:** 1

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**Author:** ![editor](https://forum.repealobbba.org/user_avatar/forum.repealobbba.org/editor/32/47_2.png) [@editor](https://forum.repealobbba.org/u/editor)\
**Post date:** [August 1, 2025, 3:25pm UTC](https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations-law-as-amended/613/1 "2025-08-01T15:25:14Z")

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