A bill to encourage corporations to donate certain historical film to educational organizations by increasing the limit on the charitable contribution deduction of such corporations.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to increase the limit on charitable contribution deductions for corporations that donate historical film to educational organizations. Increases the percentage limitation from 5 percent to 30 percent. Requires that the donor must have held such film for nine years and that the donor contribute their entire interest in such film.…