,i #aafth ,,congress #ast ,session ,h4 ,r4 #cahh ,,in ,,the ,,house ,,of ,,representatives ,june #aj1 #bjai,mr4 ,thompson of ,california 7for himself and ,mr4 ,smith of ,missouri7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities4 #a4 ,extension of limitation on carryover of excess charitable contributions by regulated public utilities 7a7 ,in general ,section #agj7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,c7 ,special rule for regulated public utilities ,in the case of a corporation that is a regulated public utility 7as defined in section #ggja7;a77#cc771 or an affiliated group of which such a regulated public utility is a part1 subparagraph 7,a7 shall be applied by substituting #bj succeeding taxable years for #e succeeding taxable years and by substituting each of the second through twentieth for the second1 third1 fourth1 or fifth4 4 7b7 ,effective date ,the amendments made by this section shall apply to excess contributions which are deductible under section #agj7;d77#b77;,a7 of such ,code in succeeding taxable years beginning after ,december #ca1 #bjai4