,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cgbh  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ab1       
#bjac,mr4 ,young of ,alaska 7for        
himself1 ,ms4 ,kuster1 ,mr4 ,mc,intyre1 
,mr4 ,benishek1 ,mr4 ,loebsack1 ,mr4    
,grimm1 ,mr4 ,gingrey of ,georgia1 ,mr4 
,cole1 ,mr4 ,kind1 ,mr4 ,la,malfa1 ,mr4 
,poe of ,texas1 ,mr4 ,peterson1 and ,mr4
 ,walz7 introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 provide tax incentives for the donation
 of wild game meat4  #a4 ,short title   
,this ,act may be cited as the ,wild    
,game ,donation ,act of #bjac4  #b4     
,charitable deduction for costs         
associated with donations of wild game  
meat  7a7 ,in general ,subsection 7e7 of
 section #agj of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#h7 ,special rule for contributions of 
wild game meat  7,a7 ,in general ,in the

 case of a charitable contribution by an
 individual of qualified wild game meat1
 the amount of such contribution        
otherwise taken into account under this 
section 7after the application of       
paragraph 7#a77;,a77 shall be increased 
by the amount of the qualified          
processing fees paid with respect to    
such contribution4  7,b7 ,qualified wild
 game meat ,for purposes of this        
paragraph1 the term qualified wild game 
meat means the meat of any animal which 
is typically used for human consumption1
 but only if-- 7i7 such animal is killed
 in the wild by the individual making   
the charitable contribution of such meat
 7not including animals raised on a farm
 for the purpose of sport hunting71     
7ii7 such animal is hunted or taken in  
accordance with all ,state and local    
laws and regulations1 including season  
and size restrictions1  7iii7 such meat 
is processed for human consumption by a 
processor which is licensed for such    
purpose under the appropriate ,federal1 

,state1 and local laws and regulations  
and which is in compliance with all such
 laws and regulations1 and  7iv7 such   
meat is apparently wholesome 7under     
regulations similar to the regulations  
under section #bb7;b77#b7 of the ,bill  
,emerson ,good ,samaritan ,food         
,donation ,act74  7,c7 ,qualified       
processing fee ,for purposes of this    
paragraph1 the term qualified processing
 fee means any fee or charge paid to a  
processor which fulfills the            
requirements of subparagraph 7,b77iii7  
for the purpose of processing wild game 
meat1 but only to the extent that such  
meat is donated as a charitable         
contribution under this section4  4  7b7
 ,exclusion of processor's income from  
tax exempt organizations  7#a7 ,in      
general ,part ,,iii of subchapter ,b of 
chapter #a of the ,internal ,revenue    
,code of #aihf is amended by inserting  
after section #aci;,d the following new 
section3  #aci;,e4 ,certain income      
received from charitable organizations  

7a7 ,in general ,gross income of a      
qualified meat processor shall not      
include any amount paid to such         
processor as a qualified processing fee 
by a charitable organization for the    
processing of donated wild game meat4   
7b7 ,definitions ,for purposes of this  
section-- 7#a7 ,qualified meat processor
 ,the term qualified meat processor     
means a processor which fulfills the    
requirements of section                 
#agj7;e77#h77;,b77iii74  7#b7           
,charitable organization ,the term      
charitable organization means an entity 
to which a charitable contribution may  
be made under section #agj7;c7 and the  
charitable purpose of which is to       
provide free food to individuals in need
 of food assistance4  7#c7 ,donated wild
 game meat ,the term donated wild game  
meat means qualified wild game meat 7as 
defined in section #agj7;e77#h77;,b71   
without regard to clause 7iii7 thereof7 
which is received as a charitable       
contribution 7as defined in section     

#agj7;c77 by a charitable organization4 
7#d7 ,qualified processing fee ,the term
 qualified processing fee means any fee 
or charge paid to a qualified meat      
processor for the purpose of processing 
donated wild game meat4  4  7#b7        
,clerical amendment ,the table of       
sections for part ,,iii of subchapter ,b
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by inserting 
after the item relating to section      
#aci;,c the following new item3  ,sec4  
#aci;,e4 ,certain income received from  
tax exempt organizations4  4  7c7       
,effective date ,the amendments made by 
this section shall apply to donations   
made1 and fees received1 after the date 
of the enactment of this ,act4