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H.R. 5366 117th Congress House

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
Taxation Business investment and capitalIncome tax exclusionPublic utilities and utility ratesSolid waste and recyclingWater use and supply
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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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 24, 2021
Referred to the House Committee on Ways and Means.
Sep 24, 2021
Introduced in House
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 Latest action September 24, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 1997 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are trea…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 6

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

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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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