The cutback adjustment that limits the amount of itemized deductions for some taxpayers is otherwise known as the Pease limitation. This limitation is named after former Congressman Donald Pease and was first in effect for tax years after December 31, 1990. The purpose of this limitation is to raise additional tax revenue by limiting some popular and common itemized deductions incurred by high-income taxpayers. One such deduction is the charitable contribution deduction. Search Google or a business press database to see what tax law analysts speculated the consequences would be of limiting charitable contribution deductions. Also determine whether such speculation has materialized.