,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fdih ,,in ,,the ,,house ,,of ,,representatives ,april #ad1 #bjbj,ms4 ,omar 7for herself1 ,mr4 ,yarmuth1 ,ms4 ,pingree1 and ,mr4 ,kilmer7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to establish special temporary rules relating to the charitable deduction for the donation of hand sanitizer by a distilled spirits operation1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,sanitary ,access ,for ,everyone ,act of #bjbj or the ,,safe ,act of #bjbj4 #b4 ,temporary increase in limitation on certain qualified contributions 7a7 ,suspension of current limitation ,except as otherwise provided in subsection 7b71 qualified contributions of hand sanitizer shall be disregarded in applying subsections 7b7 and 7d7 of section #agj of the ,internal ,revenue ,code of #aihf4 7b7 ,application of increased limitation ,for purposes of section #agj of the ,internal ,revenue ,code of #aihf-- 7#a7 ,individuals ,in the case of an individual-- 7,a7 ,limitation ,any qualified contribution of hand sanitizer shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer's contribution base 7as defined in subparagraph 7,h7 of section #agj7;b77#a7 of such ,code7 over the amount of all other charitable contributions allowed under section #agj7;b77#a7 of such ,code4 7,b7 ,carryover ,if the aggregate amount of qualified contributions of hand sanitizer made in the contribution year 7within the meaning of section #agj7;d77#a7 of such ,code7 exceeds the limitation of clause 7i71 such excess shall be added to the excess described in section #agj7;b77#a77;,g77ii74 7#b7 ,corporations ,in the case of a corporation-- 7,a7 ,limitation ,any qualified contribution of hand sanitizer shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer's taxable income 7as determined under paragraph 7#b7 of section #agj7;b7 of such ,code7 over the amount of all other charitable contributions allowed under such paragraph4 7,b7 ,carryover ,if the aggregate amount of qualified contributions of hand sanitizer made in the contribution year 7within the meaning of section #agj7;d77#b7 of such ,code7 exceeds the limitation of clause 7i71 such excess shall be appropriately taken into account under section #agj7;d77#b7 subject to the limitations thereof4 7c7 ,qualified contributions of hand sanitizer 7#a7 ,in general ,for purposes of this subsection1 the term qualified contribution of hand sanitizer means a contribution of property as described in section #agj7;e77#c77;,a7 of such ,code if-- 7,a7 such property is hand sanitizer contributed-- 7i7 by a distilled spirits operation1 and 7ii7 during the period beginning on ,february #a1 #bjbj1 and ending ,december #ca1 #bjbj4 7#b7 ,special rules 7,a7 ,treatment for contributions of hand sanitizer by individuals and corporations ,in the case of a charitable contribution of hand sanitizer1 paragraph 7#c7 of section #agj7;e7 of such ,code shall be applied to such contribution without regard to whether the contribution is made by a ,c corporation4 7,b7 ,contributions of hand sanitizer to for-profit entities ,in the case of a charitable contribution of hand sanitizer1 donations to for-profit hospitals1 nursing homes1 senior care facilities1 and businesses deemed essential by local1 ,state1 or ,federal ,governments will be treated as qualified contributions under section #agj7;e77#c7 of such ,code4 7,c7 ,determination of fair market value ,in the case of any contribution of hand sanitizer which cannot or will not be sold by reason of being produced by the taxpayer exclusively for the purposes of transferring the hand sanitizer to an organization described in section #agj7;e77#c77;,a7 of such ,code1 the fair market value of such contribution shall be determined-- 7i7 by taking into account the price at which the same or substantially the same 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 past71 or1 if produced solely for donation1 by taking into account the price at which the same or substantially the same items are sold on the open market4 7#c7 ,distilled spirits operation ,the term distilled spirits operation has the meaning given such term in section #ejjb7;a77#b7 of such ,code4 7#d7 ,hand sanitizer ,for purposes of this section1 the term hand sanitizer means any antiseptic rub manufactured in accordance with the following ,food and ,drug ,administration regulations and guidelines3 7,a7 ,safety and ,effectiveness of ,consumer ,antiseptic ,rubs2 ,topical ,antimicrobial ,drug ,products for ,over-the-,counter ,human ,use1 published on ,april #ab1 #bjai 7or any successor regulation74 7,b7 ,policy for ,temporary ,compounding of ,certain ,alcohol-,based ,hand ,sanitizer ,products ,during the ,public ,health ,emergency1 published ,march #bg1 #bjbj 7or any successor regulation74 7,c7 ,any other policy of the ,food and ,drug ,administration authorizing the production of hand sanitizer or antiseptic rub4 7d7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section4 7e7 ,effective date ,this section shall apply to qualified contributions of hand sanitizer made in taxable years beginning after ,december #ca1 #bjai1 and before ,january #a1 #bjba4