Are you asking about CAA?

"The Consolidated Appropriations Act, 2021 (the CAA), signed into law on December 28, 2020, maintains and expands the charitable contribution incentives originally enacted by the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act)."

https://rsmus.com/what-we-do/services/tax/private-client/estate-and-gift-planning/enhanced-charitabl...

https://www.cpajournal.com/2021/06/04/charitable-contribution-benefits-extended-by-the-consolidated-...

https://www.schwabe.com/newsroom-publications-extension-of-charitable-giving-benefits-under-the-care...