Charitable Contribution Parity and Enhancement Act

[AI summary unavailable — showing source text] Charitable Contribution Parity and Enhancement Act - Amends the Internal Revenue Code to extend the tax deduction for charitable contributions of ordinary income property to all trades and businesses (currently limited to corrporations other than S corporations).  Limits the amount of such deduction for taxpayers other than C corporations to not more than 10% of their aggregate net income for a taxable year from all trades or businesses.…