,i #aac? ,,congress #a/ ,session ,h4 ,r4 #cgbh ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #ab1 #bjac,mr4 ,"y ( ,alaska 7= himself1 ,ms4 ,ku/]1 ,mr4 ,mc,intyre1 ,mr4 ,b5i%ek1 ,mr4 ,loebsack1 ,mr4 ,grimm1 ,mr4 ,g+rey ( ,georgia1 ,mr4 ,cole1 ,mr4 ,k9d1 ,mr4 ,la,malfa1 ,mr4 ,poe ( ,texas1 ,mr4 ,pet]son1 & ,mr4 ,walz7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide tax inc5tives = ! donation ( wild game meat4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,wild ,game ,donation ,act ( #bjac4 #b4 ,*>itable d$uction = co/s associat$ ) donations ( wild game meat 7a7 ,9 g5]al ,subsection 7e7 ( section #agj ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#h7 ,special rule = contributions ( wild game meat 7,a7 ,9 g5]al ,9 ! case ( a *>itable contribution by an individual ( qualifi$ wild game meat1 ! am\nt ( su* contribution o!rwise tak5 into acc\nt "u ?is section 7aft] ! application ( p>agraph 7#a77;,a77 %all be increas$ by ! am\nt ( ! qualifi$ process+ fees paid ) respect to su* contribution4 7,b7 ,qualifi$ wild game meat ,= purposes ( ?is p>agraph1 ! t]m qualifi$ wild game meat means ! meat ( any animal :i* is typically us$ = human consumption1 b only if-- 7i7 su* animal is kill$ 9 ! wild by ! individual mak+ ! *>itable contribution ( su* meat 7n includ+ animals rais$ on a f>m = ! purpose ( sport hunt+71 7ii7 su* animal is hunt$ or tak5 9 accordance ) all ,/ate & local laws & regulations1 includ+ season & size re/rictions1 7iii7 su* meat is process$ = human consumption by a processor :i* is lic5s$ = su* purpose "u ! appropriate ,f$]al1 ,/ate1 & local laws & regulations & :i* is 9 compliance ) all su* laws & regulations1 & 7iv7 su* meat is app>5tly :olesome 7"u regulations simil> to ! regulations "u section #bb7;b77#b7 ( ! ,bill ,em]son ,good ,sam>itan ,food ,donation ,act74 7,c7 ,qualifi$ process+ fee ,= purposes ( ?is p>agraph1 ! t]m qualifi$ process+ fee means any fee or *>ge paid to a processor :i* fulfills ! requirem5ts ( subp>agraph 7,b77iii7 = ! purpose ( process+ wild game meat1 b only to ! ext5t t su* meat is donat$ z a *>itable contribution "u ?is section4 4 7b7 ,exclusion ( processor's income f tax exempt organizations 7#a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #aci;,d ! foll[+ new section3 #aci;,e4 ,c]ta9 income receiv$ f *>itable organizations 7a7 ,9 g5]al ,gross income ( a qualifi$ meat processor %all n include any am\nt paid to su* processor z a qualifi$ process+ fee by a *>itable organization = ! process+ ( donat$ wild game meat4 7b7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,qualifi$ meat processor ,! t]m qualifi$ meat processor means a processor :i* fulfills ! requirem5ts ( section #agj7;e77#h77;,b77iii74 7#b7 ,*>itable organization ,! t]m *>itable organization means an entity to :i* a *>itable contribution may be made "u section #agj7;c7 & ! *>itable purpose ( :i* is to provide free food to individuals 9 ne$ ( food assi/ance4 7#c7 ,donat$ wild game meat ,! t]m donat$ wild game meat means qualifi$ wild game meat 7z def9$ 9 section #agj7;e77#h77;,b71 )\t reg>d to clause 7iii7 !re(7 :i* is receiv$ z a *>itable contribution 7z def9$ 9 section #agj7;c77 by a *>itable organization4 7#d7 ,qualifi$ process+ fee ,! t]m qualifi$ process+ fee means any fee or *>ge paid to a qualifi$ meat processor = ! purpose ( process+ donat$ wild game meat4 4 7#b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #aci;,c ! foll[+ new item3 ,sec4 #aci;,e4 ,c]ta9 income receiv$ f tax exempt organizations4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to donations made1 & fees receiv$1 aft] ! date ( ! enactm5t ( ?is ,act4