This proposed law would allow taxpayers who give to a charity a state personal income tax deduction for those charitable contributions. A taxpayer could take a deduction from any Part B income, including wages and salaries, of an amount equal to his or her charitable contributions for the year. The taxpayer would take the deduction whether or not the taxpayer itemized deductions on his or her federal income tax return. The proposed law would apply to any contribution that met the definition of charitable contribution used under federal income tax law. The proposed law would apply to taxable years beginning on or after January 1, 2001.