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H.R. 3188: To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 10, 2019.


This bill amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to extend from 5 years to 20 years the time period during which a corporation that is a regulated public utility or an affiliated group may carry over excess charitable contributions.