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

15 July 2009

Last action

15 July 2009 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Levin, Sander M. [D-MI-12], Rep. Davis, Geoff [R-KY-4], Rep. McCotter, Thaddeus G. [R-MI-11], Rep. Wolf, Frank R. [R-VA-10], Rep. Boswell, Leonard L. [D-IA-3], Rep. Filner, Bob [D-CA-51], Rep. Kildee, Dale E. [D-MI-5], Rep. Etheridge, Bob [D-NC-2], Rep. Price, David E. [D-NC-4], Rep. Wexler, Robert [D-FL-19], Rep. Terry, Lee [R-NE-2], Rep. Sestak, Joe [D-PA-7], Rep. Emerson, Jo Ann [R-MO-8], Sen. Moran, Jerry [R-KS], Sen. Boozman, John [R-AR], Rep. McGovern, James P. [D-MA-2], Rep. Markey, Betsy [D-CO-4], Sen. Peters, Gary C. [D-MI], Rep. Rahall, Nick J., II [D-WV-3], Rep. Johnson, Henry C. "Hank" [D-GA-4], Rep. Bishop, Timothy H. [D-NY-1], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Braley, Bruce L. [D-IA-1], Rep. Marshall, Jim [D-GA-8], Rep. Space, Zachary T. [D-OH-18], Rep. Perriello, Thomas S.P. [D-VA-5], Rep. Guthrie, Brett [R-KY-2], Rep. McDermott, Jim [D-WA-7], Rep. Rogers, Harold [R-KY-5], Rep. Massa, Eric J. J. [D-NY-29], Rep. Paulsen, Erik [R-MN-3], Rep. Larsen, Rick [D-WA-2], Rep. Frank, Barney [D-MA-4], Rep. Loebsack, David [D-IA-2], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Gonzalez, Charles A. [D-TX-20]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory by certain noncorporate taxpayers; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) limit the reduction of such deduction in 2009 and 2010 to the amount by which the fair market value of the contributed food exceeds twice the basis of such food.

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

Timeline

9 July 2009
Introduced
Sponsor introductory remarks on measure. (CR E1693)
Source: IntroReferral
15 July 2009
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
15 July 2009
Introduced
Introduced in House
Source: IntroReferral
15 July 2009
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 15 July 2009 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 15 July 2009
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Introduced in House (PDF)
Introduced in House · EN · 15 July 2009
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Introduced in House
summary · EN · 15 July 2009
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009

Sources

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

Official source: https://www.congress.gov/bill/111th-congress/house-bill/3227
Open data entity: https://api.congress.gov/v3/bill/111/hr/3227
us · 111-hr-3227 · source updated 2 January 2025