H.R. 3949 — Introduced in House

I 113th CONGRESS 2d Session H. R. 3949 IN THE HOUSE OF REPRESENTATIVES January 28, 2014 Mr. Grayson introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend for one year the enhanced charitable deduction for contributions of food inventory. 1. Extension of enhanced charitable deduction for contributions of food inventory (a) In general Clause (iv) of section 170(e)(3)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2013 and inserting December 31, 2014. (b) Effective date The amendment made by this section shall apply to contributions made after December 31, 2013.