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To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions.
This bill amends the Internal Revenue Code to extend the period in which a corporation may carryover excess contributions for purposes of the tax deduction for charitable contributions from 5 to 20 succeeding taxable years.
- Not enactedThe President has not signed this bill
- The senate has not voted
- The house has not voted
Committee on Ways and MeansIntroducedNovember 16th, 2015
- house Committees