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United States · Bill · HR

H.R. 3870 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax for contributions of certain crops by farmers to certain tax-exempt organizations.

openUnited States· United States Congress· EN

Introduced

10 June 1981

Last action

13 July 1981 · Committee

Status

Executive Comment Requested from Treasury, USDA.

Sponsors

Rep. AuCoin, Les [D-OR-1], Rep. Murphy, Austin J. [D-PA-20], Sen. Wyden, Ron [D-OR], Rep. Gingrich, Newt [R-GA-6], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Lehman, William [D-FL-17], Rep. Kildee, Dale E. [D-MI-5], Sen. Akaka, Daniel K. [D-HI], Rep. Weaver, James H. [D-OR-4], Rep. Morrison, Sid [R-WA-4], Rep. Wylie, Chalmers P. [R-OH-15], Rep. Seiberling, John F. [D-OH-14], Rep. Goodling, William F. [R-PA-19], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Forsythe, Edwin B. [R-NJ-6], Sen. Mikulski, Barbara A. [D-MD], Rep. Dyson, Roy [D-MD-1], Rep. Yatron, Gus [D-PA-6], Rep. Vento, Bruce F. [D-MN-4], Rep. Neal, Stephen L. [D-NC-5], Rep. Sawyer, Harold S. [R-MI-5], Rep. Wolpe, Howard E. [D-MI-3], Rep. Bedell, Berkley W. [D-IA-6], Rep. Hertel, Dennis M. [D-MI-14], Rep. Roe, Robert A. [D-NJ-8], Rep. Weber, Vin [R-MN-2], Rep. McKinney, Stewart B. [R-CT-4], Rep. Lantos, Tom [D-CA-12]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow an income tax credit for charitable contributions of any agricultural product to tax-exempt organizations. Limits the credit to ten percent of the wholesale market price or the most recent sales price. Requires that the donated agricultural product be unsalable at a price which would enable the taxpayer to recover his costs and that it be fit for human consumption.

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

Timeline

  1. 10 June 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 10 June 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 10 June 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 13 July 1981

    Committee

    Executive Comment Requested from Treasury, USDA.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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