II 116th CONGRESS 1st Session S. 2942 IN THE SENATE OF THE UNITED STATES November 21, 2019 Mrs. Shaheen (for herself, Ms. Murkowski , and Ms. Hassan ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.