The 2025 reconciliation bill, also called the One Big Beautiful Bill Act (OBBBA), has dramatically changed the landscape of tax incentives for charitable donations. Specifically, it creates a complex system requiring all taxpayers with a positive tax bill to choose between two charitable deduction options: itemizers would retain a modified but somewhat limited charitable deduction, while most taxpayers who do not itemize and take the standard deduction would receive a deduction up to a modest cap. This new system introduces a form of “universal deduction (or set of deductions)” for those with positive tax liability—a goal long sought by advocates in the charitable sector. However, a deduction is not the same as an incentive. The bill leaves many taxpayers without an incentive to donate and even reduces incentives for some; therefore, overall contributions might actually decrease. In this brief, we suggest a simpler, easier-to-administer, and more effective option: a universal charitable incentive.