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HR 5366 117th Congress Taxation

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

Introduced: September 24, 2021 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
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APA
U.S. Congress. (2026). H.R. 5366: To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-5366/
MLA
"H.R. 5366: To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-5366/.
Bluebook (legal)
H.R. 5366, 117th Cong. (2026), https://openamerica.io/bill/117-HR-5366/.
Markdown link
[H.R. 5366: To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.](https://openamerica.io/bill/117-HR-5366/)
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