,,ii  #aadth ,,congress  #ast ,session  
,s4 #icj  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #ad1         
#bjae,mr4 ,leahy 7for himself1 ,mr4     
,casey1 ,mr4 ,mc,cain1 ,mr4 ,blunt1 ,ms4
 ,stabenow1 and ,mr4 ,cochran7          
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 permanently extend and expand  
the charitable deduction for            
contributions of food inventory4  #a4   
,short title ,this ,act may be cited as 
the ,good ,samaritan ,hunger ,relief    
,tax ,incentive ,extension ,act of      
#bjae4  #b4 ,permanent extension and    
expansion of charitable deduction for   
contributions of food inventory  7a7 ,in
 general ,subparagraph 7,c7 of section  
#agj7;e77#c7 of the ,internal ,revenue  
,code of #aihf is amended to read as    
follows3  7,c7 ,special rule for        
contributions of food inventory  7i7    
,general rule ,in the case of a         

charitable contribution of food from any
 trade or business of the taxpayer1 this
 paragraph shall be applied--  7,i7     
without regard to whether the           
contribution is made by a ,c            
corporation1 and  7,,ii7 only to food   
that is apparently wholesome food4  7ii7
 ,limitation on reduction ,in the case  
of any such contribution1               
notwithstanding subparagraph 7,b71 the  
amount of the reduction determined under
 paragraph 7#a77;,a7 shall not exceed   
the amount by which the fair market     
value of the apparently wholesome food  
exceeds twice the basis of such food4   
7iii7 ,determination of basis ,if a     
taxpayer-- 7,i7 does not account for    
inventories under section #dga1 and     
7,,ii7 is not required to capitalize    
indirect costs under section #bfc;,a1   
the taxpayer may elect1 solely for      
purposes of subparagraph 7,b71 to treat 
the basis of any apparently wholesome   
food as being equal to #ej percent of   
the fair market value of such food4     

7iv7 ,determination of fair market value
 ,in the case of any such contribution  
of apparently wholesome food which1     
solely by reason of internal standards  
of the taxpayer1 lack of market1 or     
similar circumstances1 or which is      
produced by the taxpayer exclusively for
 the purposes of transferring the food  
to an organization described in         
subparagraph 7,a71 cannot or will not be
 sold1 the fair market value of such    
contribution shall be determined--  7,i7
 without regard to such internal        
standards1 such lack of market1 such    
circumstances1 or such exclusive        
purpose1 and  7,,ii7 by taking into     
account the price at which the same or  
substantially the same food items 7as to
 both type and quality7 are sold by the 
taxpayer at the time of the contribution
 7or1 if not so sold at such time1 in   
the recent past74  7v7 ,apparently      
wholesome food ,for purposes of this    
subparagraph1 the term apparently       
wholesome food has the meaning given to 

such term by section #bb7;b77#b7 of the 
,bill ,emerson ,good ,samaritan ,food   
,donation ,act 7#db ,u4,s4,c4           
#agia7;b77#b771 as in effect on         
,september #bc1 #bjje4  4  7b7          
,effective date ,the amendment made by  
this section shall apply to             
contributions made after the date of the
 enactment of this ,act1 in taxable     
years ending after such date4