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    A truly well-meaning precedent but “up to an annual maximum of $200” makes it rather moot in terms of choosing OSS contribution as a job. Still more than 0, though…

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      This seems to be more along the line of a tax deduction for volunteering expenses, vs. intending you to be doing it as a job. For charitable volunteering you can often treat expenses incurred during volunteering as a deductible in-kind donation, but most OSS development doesn’t qualify as charitable activity. Instead they’re writing a special carve-out for it.

      Although I personally would prefer not seeing it limited to only code. What about other open content?

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        Thanks for clarifying this!