BIONDI: Deducibilità dal reddito delle persone fisiche non imprenditori delle erogazioni à di ricerca medica

This procedure concerns the tax deductibility of donations made by individuals for medical research. It aims to clarify the rules for non-entrepreneurial individuals receiving income, ensuring that contributions to medical research are recognized for tax purposes. The changes primarily affect individuals who make donations to medical research institutions. It clarifies how these donations can be deducted from their taxable income, potentially encouraging more private funding for vital research.