A bill to amend the Internal Revenue Code of 1954 with respect to the charitable deduction for providing transportation of donated food.

Summary

Amends the Internal Revenue Code to allow a charitable contribution deduction for qualified food transportation contributions. Defines "qualified food transportation contribution" as a contribution by a corporation to or for the use of an eligible donee, but only if: (1) such contribution consists of providing transportation of food to be used by the donee solely for the care of the ill, the needy, or infants; (2) food is not transferred by the donee in exchange for money, other property, or services; and (3) the taxpayer receives from the donee a written statement representing that its use and disposition of food will be in accordance with this Act. Limits the amount of the transportation contribution deduction.

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1 official file

• Introduced in House

  summary · EN · 23 June 1986

  Open at official source

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