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United States · Bill · S

S. 1826 (102nd)

Crop-Sharing Hunger Relief Act

openUnited States· United States Congress· EN

Introduced

8 October 1991

Last action

16 October 1991 · Committee

Status

Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-523.

Sponsors

Sen. Daschle, Thomas A. [D-SD], Sen. Boren, David L. [D-OK], Sen. Pryor, David H. [D-AR], Sen. Exon, J. James [D-NE], Sen. Bumpers, Dale [D-AR]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Crop-Sharing Hunger Relief Act - Amends the Internal Revenue Code to allow a deduction for charitable contributions of agricultural commodities on the surplus commodity list to tax-exempt organizations (other than certain private foundations) if the use of the property by the donee is solely for the purpose of feeding individuals in famine, disaster, or other economically depressed areas and if such use meets other specified requirements. Excludes such contribution from the definition of "capital gain property" for purposes of the alternative minimum tax.

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

Timeline

  1. 8 October 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 8 October 1991

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 16 October 1991

    Committee

    Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-523.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 8 October 1991

    Open at official source

    Leesvertaling

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

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

Sponsors

Related records

Sources

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