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S. 2942

A bill to amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.

This bill amends the Internal Revenue Code to revise requirements for the tax exclusion for contributions to the capital of a corporation. Specifically, the bill allows an exclusion for certain amounts received by a regulated public utility that provides water or sewerage disposal services.

Read twice and referred to the Committee on Finance.

Sen. Shaheen, Jeanne [D-NH](D-NH)Sponsor
4 cosponsors1 D2 R1 I
4cosponsors1committees2actions1related bills5subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to provide that certain contributions by… — Informed