# 117-hr-5366: To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.

117-hr-5366, To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital., is a 117th Congress bill sponsored by Rep. Kuster, Ann M. [D-NH-2] (D-NH); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/117-hr-5366
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-5366
- Congress: 117
- Title: To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2021-09-24
- Sponsor: Rep. Kuster, Ann M. [D-NH-2] (D-NH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

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

## Related bills

- 117-hr-1437: Further Continuing Appropriations and Extensions Act, 2023
- 117-hr-4693: Global Malnutrition Prevention and Treatment Act of 2021
- 117-hr-1667: Dr. Lorna Breen Health Care Provider Protection Act
- 117-hr-1448: PAWS for Veterans Therapy Act
- 117-hr-5313: Reese's Law
- 117-hr-3537: Accelerating Access to Critical Therapies for ALS Act

## Sources
- [117-hr-5366 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/5366)

## Related
- [117-hr-1437: Further Continuing Appropriations and Extensions Act, 2023](https://policyrisk.com/legislation/117-hr-1437)
- [117-hr-4693: Global Malnutrition Prevention and Treatment Act of 2021](https://policyrisk.com/legislation/117-hr-4693)
- [117-hr-1667: Dr. Lorna Breen Health Care Provider Protection Act](https://policyrisk.com/legislation/117-hr-1667)
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-5313: Reese's Law](https://policyrisk.com/legislation/117-hr-5313)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-5366 (as of 2026-10-15).