United States · Bill · S
S. 1826 (102nd)
Crop-Sharing Hunger Relief Act
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
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
8 October 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
8 October 1991
Introduced
Introduced in Senate
Source: IntroReferral
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
- Introduced in Senate · — · Download file
Documents
2 official files
Introduced in Senate (text)
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Leesvertaling
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Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 8 October 1991
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
- Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
- Sen. Boren, David L. [D-OK] · D · Sponsor
- Sen. Pryor, David H. [D-AR] · D · Sponsor
- Sen. Exon, J. James [D-NE] · D · Sponsor
- Sen. Bumpers, Dale [D-AR] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Crop-Sharing Hunger Relief Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1826
- Open data entity: https://api.congress.gov/v3/bill/102/s/1826
- us · 102-s-1826 · source updated 26 August 2025