Pub. L. 118-146 Dec. 12, 2024

138 Stat. 1673 · Changed 1 section of the Code

Bill H.R. 1432 · House report H. Rept. 118-351 · Bluebook JCT general explanation (2025)

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(A)(x) Pub. L. 118–146, § 2(b), added cl. (x).
  • (c)(6) Pub. L. 118–146, § 2(a), added par. (6).