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139 STAT. 236 PUBLIC LAW 119–21—JULY 4, 2025 for the taxable year. The preceding sentence shall be applied— ‘‘(i) first, by taking into account charitable con- tributions to which subparagraph (D) applies to the extent thereof, ‘‘(ii) second, by taking into account charitable con- tributions to which subparagraph (C) applies to the extent thereof, ‘‘(iii) third, by taking into account charitable con- tributions to which subparagraph (B) applies to the extent thereof, ‘‘(iv) fourth, by taking into account charitable con- tributions to which subparagraph (E) applies to the extent thereof, ‘‘(v) fifth, by taking into account charitable con- tributions to which subparagraph (A) applies to the extent thereof, and ‘‘(vi) sixth, by taking into account charitable con- tributions to which subparagraph (G) applies to the extent thereof.’’. (2) APPLICATION OF CARRYFORWARD.—Paragraph (1) of sec- tion 170(d) is amended by adding at the end the following new subparagraph: ‘‘(C) CONTRIBUTIONS DISALLOWED BY 0.5-PERCENT FLOOR CARRIED FORWARD ONLY FROM YEARS IN WHICH LIMITATION IS EXCEEDED.— ‘‘(i) IN GENERAL.—In the case of any taxable year from which an excess is carried forward (determined without regard to this subparagraph) under any carry- over rule, the applicable carryover rule shall be applied by increasing the excess determined under such applicable carryover rule for the contribution year (before the application of subparagraph (B)) by the amount attributable to the charitable contributions to which such rule applies which is not allowed as a deduction for the contribution year by reason of sub- section (b)(1)(I). ‘‘(ii) CARRYOVER RULE.—For purposes of this subparagraph, the term ‘carryover rule’ means— ‘‘(I) subparagraph (A) of this paragraph, ‘‘(II) subparagraphs (C)(ii), (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and ‘‘(III) the second sentence of subsection (b)(1)(B). ‘‘(iii) APPLICABLE CARRYOVER RULE.—For purposes of this subparagraph, the term ‘applicable carryover rule’ means any carryover rule applicable to charitable contributions which were (in whole or in part) not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I).’’. (3) COORDINATION WITH DEDUCTION FOR NONITEMIZERS.— Section 170(p), as amended by this Act, is further amended by inserting ‘‘, (b)(1)(I),’’ after ‘‘subsections (b)(1)(G)(ii)’’. (b) MODIFICATION OF LIMITATION FOR CASH CONTRIBUTIONS.— (1) IN GENERAL.—Clause (i) of section 170(b)(1)(G) is amended to read as follows: Definitions. Applicability.