,,ii  #aacth ,,congress  #ast ,session  
,s4 #iaj  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,may #h1 #bjac ,ms4 
,murkowski 7for herself and ,mr4        
,begich7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to allow ,indian tribes to receive
 charitable contributions of apparently 
wholesome food4  #a4 ,charitable        
contributions of apparently wholesome   
food to ,indian tribes  7a7 ,in general 
,section #agj7;e77#c7 of the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 by redesignating subparagraphs 7,d7
 and 7,e7 as subparagraphs 7,e7 and     
7,f71 respectively1 and  7#b7 by        
inserting after subparagraph 7,c7 the   
following new subparagraph3  7,d7       
,special rule for ,indian tribes  7i7   
,in general ,for purposes of this       
paragraph1 an ,indian tribe 7as defined 
in section #ghga7;c77#c77;,e77ii77 shall
 be treated as an organization eligible 

to be a donee under subparagraph 7,a7   
with respect to apparently wholesome    
food 7as defined in section #bb7;b77#b7 
of the ,bill ,emerson ,good ,samaritan  
,food ,donation ,act 7#db ,u4,s4,c4     
#agia7;b77#b77 7as in effect on the date
 of the enactment of this subparagraph77
 only4  7ii7 ,use of property ,for      
purposes of subparagraph 7,a77i71 if the
 use of the apparently wholesome food   
donated is related to the exercise of an
 essential governmental function of the 
,indian tribal government 7within the   
meaning of section #ghga71 such use     
shall be treated as related to the      
purpose or function constituting the    
basis for the organization's exemption4 
4  7b7 ,effective date ,the amendments  
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjab4