The problem is that it remains a matter of interpretation until definitively clarified by the IRS. The following is from the New York Times:
"If my spouse and I file a joint tax return, can we deduct up to $600?
The I.R.S. has not yet made clear whether the law allows a $300 deduction per taxpayer or per tax return. Though some legal firms have written that it is “reasonable” to assume that the deduction is $600 per couple, Ms. [Cari] Weston [director of tax practice and ethics at the American Institute of C.P.A.s] said that most tax professionals would probably advise clients to be “conservative” and deduct no more than $300 per return."
https://www.nytimes.com/2020/11/20/your-money/charity-deduct[product key removed]avirus.html
