A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.

referredUnited States· United States Congress· EN

Introduced

5 May 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a farmer an income tax deduction for specified agricultural products donated to a State for the care of individuals adversely affected by a major natural disaster. Sets the amount of such deduction at the fair market value of the charitable contribution minus production costs for which the taxpayer has taken a deduction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 5 May 1987
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/100th-congress/house-bill/2288
Open data entity: https://api.congress.gov/v3/bill/100/hr/2288