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

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

• Introduced in House · 1 August 2013 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 1 August 2013

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 1 August 2013

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 1 August 2013

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Levin, Sander M. [D-MI-12] · D · Sponsor
• Rep. Gerlach, Jim [R-PA-6] · R · Sponsor
• Rep. Kind, Ron [D-WI-3] · D · Cosponsor
• Rep. Roskam, Peter J. [R-IL-6] · R · Cosponsor
• Rep. Shea-Porter, Carol [D-NH-1] · D · Cosponsor
• Rep. Lowenthal, Alan S. [D-CA-47] · D · Cosponsor
• Rep. Cartwright, Matt [D-PA-17] · D · Cosponsor
• Rep. Fattah, Chaka [D-PA-2] · D · Cosponsor
• Rep. Davis, Rodney [R-IL-13] · R · Cosponsor
• Rep. Doyle, Michael F. [D-PA-14] · D · Cosponsor
• Rep. Barletta, Lou [R-PA-11] · R · Cosponsor
• Rep. Huffman, Jared [D-CA-2] · D · Cosponsor
• Rep. Loebsack, David [D-IA-2] · D · Cosponsor
• Rep. McGovern, James P. [D-MA-2] · D · Cosponsor
• Rep. Bass, Karen [D-CA-37] · D · Cosponsor
• Rep. Bishop, Timothy H. [D-NY-1] · D · Cosponsor
• Rep. Bonamici, Suzanne [D-OR-1] · D · Cosponsor
• Rep. Maffei, Daniel B. [D-NY-25] · D · Cosponsor
• Rep. Brownley, Julia [D-CA-26] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← America Gives More Act of 2014
• related to ← Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013