United States · Bill · HR
H.R. 5366 (117th)
To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.
Introduced
24 September 2021
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
This bill allows an exclusion from gross income, for income tax purposes, of certain amounts received as contributions to capital by a regulated public utility that provides water or sewerage disposal services. It also provides a three-year statute of limitations period for any deficiency attributable to the treatment of such amounts as a contribution to capital.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 24 September 2021
Introduced in House (PDF)
Introduced in House · EN · 24 September 2021
Introduced in House
summary · EN · 24 September 2021
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/117th-congress/house-bill/5366
- Open data entity: https://api.congress.gov/v3/bill/117/hr/5366