United States · Bill · S
S. 1826 (102nd)
Crop-Sharing Hunger Relief Act
Introduced
8 October 1991
Last action
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Status
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-523.
Sponsors
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Subjects
Discovery layer
Source updated
26 August 2025
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.
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 8 October 1991
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1826
- Open data entity: https://api.congress.gov/v3/bill/102/s/1826