One of the relief provisions included in the CARES Act was the temporary suspension of the normal 60% of adjusted gross income limitation for cash contributions made to qualified charities during 2020. This relief provision thus enables individuals who itemize to deduct cash contributions up to 100% of adjusted gross income in 2020. Because this provision was not incorporated in Internal Revenue Code Section 170 and instead included in a non-Code provision of the CARES Act, uncertainty initially existed regarding Alabama’s conformity with this federal provision. Representatives of the Alabama Department of Revenue have now indicated that Alabama will conform with the federal provision, and thus taxpayers will be eligible to deduct cash contributions in an amount up to 100% of Alabama adjusted gross income in 2020.