A bill to amend the Internal Revenue Code of 1954 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.

referredUnited States· United States Congress· EN

Introduced

23 July 1986

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of a drought, flood, or other natural disaster. Provides that the amount of the deduction shall equal the wholesale market value of such agricultural product.

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Documents

1 official file

Introduced in Senate
summary · EN · 23 July 1986
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/senate-bill/2680
Open data entity: https://api.congress.gov/v3/bill/99/s/2680