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United States · Bill · HR

H.R. 2945 (113th)

To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.

referredUnited States· United States Congress· EN

Introduced

1 August 2013

Last action

1 August 2013 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

SANDER LEVIN, Rep. Gerlach, Jim [R-PA-6], RON KIND, Peter Roskam, Carol Shea-Porter, Alan Lowenthal, Matt Cartwright, Rep. Fattah, Chaka [D-PA-2], Rodney Davis, MIKE DOYLE, Lou Barletta, Jared Huffman, David Loebsack, James McGovern, Karen Bass, Rep. Bishop, Timothy H. [D-NY-1], Rep. Bonamici, Suzanne [D-OR-1], Rep. Maffei, Daniel B. [D-NY-24], Julia Brownley

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) increase from 10% to 15% of taxpayer net income the amount of deductible food inventory contributions which a taxpayer, including a C corporation, may make in any taxable year.

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

Timeline

  1. 1 August 2013

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 1 August 2013

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 1 August 2013

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

Sources

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