Amends existing law to provide a correct code reference regarding charitable contribution deduction calculations for part-year residents or nonresidents.

Section 63-3022U, passed in 2015, allowed a subtraction if a taxpayer was exceeding the five-year limit on charitable contribution carryovers. An unintended consequence of that statute was in the treatment of nonresidents. The current version of 63-3022U points to 63-3026A(4) for a nonresident to calculate a subtraction for any amount of charitable contribution carryover that is lost by exceeding five years. Paragraph (4) creates a circular reference, the correct paragraph should be 63-3026A(6). This bill corrects that problem by replacing the reference to paragraph (4) with a reference to paragraph (6).