(i)(1) thereof and inserting 24(d) , and (B) by striking 6428B, and 7527A and inserting and 6428B . (6) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by striking 6431, or 7527A and inserting or 6431 . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 123. Increased limitation for certain charitable contributions (a) In general Section 170(b)(1)(G) is amended to read as follows: (G) Cash contributions (i) In general Any contribution of cash to an organization described in subparagraph (A) shall be allowed to the extent that the aggregate of such contributions does not exceed 60 percent of the taxpayer’s contribution base for the taxable year, reduced by the aggregate amount of contributions allowable under subparagraph (A) for such taxpayer for such year. (ii) Carryover If the aggregate amount of contributions described in clause (i) exceeds the limitation of clause (i), such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution to which clause (i) applies in each of the 5 succeeding years in order of time. . (b) Coordination with limitations on other contributions (1) Coordination with 50 percent limitation Section 170(b)(1)(A) is amended by striking Any charitable contribution and inserting Any charitable contribution other than a contribution described in subparagraph (G) . (2) Coordination with 30 percent limitation Section 170(b)(1)(B) is amended— (A) in the matter preceding clause (i), by striking to which subparagraph (A) applies and inserting to which subparagraph (A) or (G) applies , (B) by amending clause (ii) to read as follows: (ii) the excess of— (I) the sum of 50 percent of the taxpayer’s contribution base for the taxable year, plus so much of the amount of charitable contributions allowable under subparagraph (G) as does not exceed 10 percent of such contribution base, over (II) the amount of charitable contributions