# Pub. L. 118-146: changes to the Internal Revenue Code

2024-12-12, 138 Stat. 1673. Source: <https://www.govinfo.gov/link/plaw/118/public/146>.

## Legislative history

- Bill: [H.R. 1432](https://www.congress.gov/bill/118th-congress/house-bill/1432)
- House report: [H. Rept. 118-351](https://www.govinfo.gov/content/pkg/CRPT-118hrpt351/html/CRPT-118hrpt351.htm)
- Bluebook: [JCT general explanation (2025)](https://www.govinfo.gov/app/details/CPRT-118JPRT58326)

## § 170: Charitable, etc., contributions and gifts

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