date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. 102. Treatment of contributions to the National Infrastructure Bank as charitable contributions (a) In general Section 170(c) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (5) the following new paragraph: (6) The National Infrastructure Bank established under title II of the National Infrastructure Bank Act of 2023. . (b) Application of percentage limitation Section 170(b)(1)(A) of such Code is amended by striking or at the end of clause (viii), by inserting or at the end of clause (ix), and by inserting after clause (ix) the following new clause: (x) the National Infrastructure Bank referred to in subsection (c)(6), . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 103. Preferred dividends of National Infrastructure Bank excludible from gross income (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: 139J. Preferred dividends of National Infrastructure Bank Gross income shall not include any amount received as a dividend on preferred stock of the National Infrastructure Bank pursuant to section 203(c) of the National Infrastructure Bank Act of 2023 (as in effect on the date of the enactment of this section). . (b) Clerical amendment The table of sections of such part is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Preferred dividends of National Infrastructure Bank. . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. II Establishment of National Infrastructure Bank 201. Definitions For purposes of this title, the following definitions apply unless otherwise specified in this title: (1) Affordable housing The term affordable housing