For charitable contributions made after the date of enactment (most likely this Thursday), no deduction is allowed for clothing and household items that are of minimal value. The law states that no deduction is allowed unless such clothing or household item is in good used condition or better. Household items include furniture and furnishings, electronics, appliances, and linens...As to why this particular set of stipulations are articulated in a pension "protection" program is a bit beyond me. But the effect of it is that those who are only able to donate small sums of money are not going to be able deduct said amounts from their taxable income, unlike wealthy donors of large sums of money.
...Also, beginning in 2007, cash contributions will no longer include the small amounts given to Salvation Army bell ringers, cash put in the church collection basket, or other miscellaneous contributions that were not paid by check or acknowledged in writing by the charity.
What will the outcome be? Charities like the Salvation Army will see a downturn in donations I think. Is that another law that is "good for America" or do the Republicans have their heads and hands down so far the wealthy folks pants that they are too preoccupied sucking on genitalia? Shouldn't many Christians be up in arms about this as well give that many donate regularly to their own churches?