The new law increases that to $2,000 for individuals and $4,000 for couples. It is retroactive to the beginning of the year, meaning it applies to donations made this year for tax returns filed next spring. A married couple in the top tax bracket of 4.54 percent who make the maximum donation would reduce what they owe $181.60. Legislative budget analysts predict the change will reduce state tax collections by $4 million a year. Other tax breaks The enhanced deduction is only one provision tucked into what became a catch-all for pet tax breaks. One change exempts the rental of ignition interlocks from state sales taxes. These devices, required on vehicles operated by convicted drunken drivers, are designed to prevent a vehicle from starting unless a "clean" breath sample is produced. Another eliminates the requirement that individuals must itemize their state tax returns to get a tax credit for donations to certain qualifying charities.