"It may be unpopular here. But deductions for charitable giving shouldn't be deductible until a high threshold."
I disagree completely. And I like the changes in the last two years, with 2020 filings allowing up to a $300 deduction above the AGI line, and $300/person below the AGI line* for 2021. I'd like to see that number at least doubled.
*Above AGI usually means a de-facto state tax deduction as well, since most states start with your Adjusted Gross Income. (Usually, states get caught unawares when Congress finishes the 1040 at the 11th hour.) AGI is attained by taking your Gross Income (Wages, Interest, Dividends, Self-Employed Profits, Farm Income, [Up to 85% of] Social Security, and Other income), and then Adjusting it with things like HSA contributions, Traditional IRAs, Other Pension contributions, and half of any self-employment Payroll Taxes. "Below the line" means it's subtracted from Federal Taxable Income AFTER the AGI is calculated. Last year, to ameliorate dropping revenue, some states added back in the charity deduction as taxable income on the State level.
Back before the Trump Code, charity was an easy sale: for itemizers (~30% of filers), I'd point out a donation of $1000 worth of used clothing and goods could net over $300 on their returns. Now, with only about 5% itemizing, the vast majority of filers could give $5000/person to charity, and it wouldn't change a thing, (save the current $300/filer, which will net someone in the 22% marginal rate $66).