The Emergency Coronavirus Relief Act of 2020 signed by President Donald J. Trump (R) on Dec. 27 opens the door to approximately $900 billion in COVID-19 aid. Among its general provisions, the bill temporarily (through 2022) extends the $300 charitable deduction for nonitemizers, includes various disaster tax-relief provisions as well as provides funding for unemployment benefits, direct-economic payments to individuals, vaccine distribution and rental assistance. Additional economic stimulus payments for individuals of $600 are already being distributed while lawmakers debate increasing the payout to $2,000.