Code · BILL · 119th Congress · H.R. 5356 (Introduced in House) — To facilitate efficient investments and financing of infrastructure projects and new job creation through the establi... · Sec. 102

Sec. 102. Treatment of contributions to the National Infrastructure Bank as charitable contributions

104 words·~1 min read·/bill/119/hr/5356/ih/section-102

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Section 170(c) of the Internal Revenue Code of 1986 is amended by inserting after paragraph

(6)the following new paragraph: The National Infrastructure Bank established under title II of the National Infrastructure Bank Act of 2025 . . Section 170(b)(1)(A) of such Code is amended by striking or at the end of clause (ix), by inserting or at the end of clause (x), and by inserting after clause

(x)the following new clause: the National Infrastructure Bank referred to in subsection (c)(7), . The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.