,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gcag  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ca1 #bjbb,ms4   
,br[n ( ,ohio 7= h]self1 ,ms4 ,p+ree1   
,mr4 ,kell]1 & ,mr4 ,bald]son7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to inc5tivize food donation ?r\gh 
tax cr$its & d$uctions1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,fur!r ,inc5tiviz+         
,nutriti\s ,donations ( ,food ,act (    
#bjbb or ! ,,f9d ,food ,act ( #bjbb4    
#b4 ,expansion ( *>itable d$uction =    
contributions ( food inv5tory  7a7      
,nonpr(it retail sales ,section         
#agj7;e77#c77;,c7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new clause3  7vii7 ,nonpr(it   
retail sale ,= purposes ( clause 7i71 a 
*>itable contribution ( food includes a 
contribution to or = ! use ( an         
organization describ$ 9 subsection 7c7 t
 holds su* food = nonpr(it retail sale  

at a good ,sam>itan r$uc$ price4 ,=     
purposes ( ! prec$+ s5t5ce1 ! t]m good  
,sam>itan r$uc$ price means a price t is
 an am\nt n great] ?an ! co/ ( h&l+1    
adm9i/]+1 & di/ribut+ su* food4  4  7b7 
,effective date ,! am5dm5t made by ?is  
section %all apply to contributions made
 aft] ! date ( ! enactm5t ( ?is ,act1 9 
taxable ye>s end+ aft] su* date4  #c4   
,tax d$uction = ! co/ ( transport+      
donat$ food  7a7 ,9 g5]al ,section      
#agj7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#h7 ,special rule =    
c]ta9 out-(-pocket exp5ses 9 giv+       
s]vices relat$ to *>itable contribution 
( food  7,a7 ,qualifi$ contributions ,= 
purposes ( ?is p>agraph1 ! t]m qualifi$ 
contribution means ! transportation co/s
 7or any portion !re(7 paid or incurr$  
by ! taxpay] ) respect to ! conveyance (
 a *>itable contribution ( food1 includ+
 ! coord9ation or arrangem5t (          
transportation s]vices1 det]m9$ )\t     
reg>d to :e!r ! contribution is made by 

a ,c corporation to an organization :i* 
is describ$ 9 section #eja7;c77#c7 &    
exempt f tax "u section #eja7;a7 7o!r   
?an a private f\ndation z def9$ 9       
section #eji7;a71 :i* is n an op]at+    
f\ndation z def9$ 9 section             
#didb7;j77#c771 b only if-- 7i7 ! use ( 
! *>itable contribution ( food by !     
donee is relat$ to ! purpose or function
 con/itut+ ! basis = ! organization's   
exemption "u section #eja7;a71 & ! food 
is to be us$ by ! donee solely = ! c>e (
 ! ill1 ! ne$y1 or infants1 &  7ii7 !   
taxpay] receives f ! donee a writt5     
/atem5t repres5t+ t ! transportation    
co/s result$ f ! conveyance or          
arrangem5t ( conveyance ( a *>itable    
contribution ( food & t use &           
disposition ( ! food w be 9 accordance )
 ! provisions ( clause 7i74  7,b7 ,am\nt
 ( r$uction ,! r$uction "u p>agraph     
7#a77;,a7 = any qualifi$ contribution 7z
 def9$ 9 subp>agraph 7,a77 t is a       
*>itable contribution ( food %all be    
equal to #ajj p]c5t ( ! co/s paid or    

incurr$ by ! taxpay] 9 connection ) !   
transportation ( su* *>itable           
contribution ( food4  7,c7 ,limitation  
,! aggregate am\nt ( su* contributions =
 any taxable ye> :i* may be tak5 into   
acc\nt "u ?is section %all n exce$-- 7i7
 9 ! case ( any taxpay] o!r ?an a ,c    
corporation1 #aj p]c5t ( ! taxpay]'s    
aggregate net income = su* taxable ye> f
 all trades or bus9esses f :i* su*      
contributions 7 made = su* ye>1 comput$ 
)\t reg>d to ?is section1 &  7ii7 9 !   
case ( a ,c corporation1 #aj p]c5t (    
taxable income 7z def9$ 9 subsection    
7b77#b77;,d774  4  7b7 ,effective date  
,! am5dm5t made by ?is section %all     
apply to contributions made aft] ! date 
( ! enactm5t ( ?is ,act1 9 taxable ye>s 
end+ aft] su* date4  #d4 ,tax cr$it =   
food donation by f>m]s  7a7 ,9 g5]al    
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de,u4 ,f>m]s food       
donation cr$it  7a7 ,all[ance ( cr$it ,=

 purposes ( section #ch1 ! f>m]s food   
donation cr$it det]m9$ "u ?is section = 
! taxable ye> is an am\nt equal to #ej  
p]c5t ( ! fair m>ket value ( ! qualifi$ 
donation by an eligible f>m] to any     
organization :i* is describ$ 9 section  
#eja7;c77#c7 & exempt f tax "u section  
#eja7;a7 7o!r ?an a private f\ndation z 
def9$ 9 section #eji7;a71 :i* is n an   
op]at+ f\ndation z def9$ 9 section      
#didb7;j77#c774  7b7 ,maximum cr$it ,!  
cr$it det]m9$ "u ?is section ) respect  
to any eligible f>m] = any taxable ye>  
%all n exce$ #bj1jjj4  7c7 ,eligible    
f>m] ,! t]m eligible f>m] means any     
taxpay] engag$ 9 ! trade or bus9ess (   
f>m+4  7d7 ,qualifi$ donation ,! t]m    
qualifi$ donation means a food crop     
7includ+ roots1 se$s1 p>ts1 or products 
!re(7 gr[n by ! taxpay] 9 ! ,unit$      
,/ates t is donat$ & int5d$ to be us$ by
 a donee t is a food bank to provide    
food to ! ne$y4  7e7 ,d5ial ( d\ble     
b5efit ,no d$uction %all be all[$ "u ?is
 *apt] = any am\nt tak5 into acc\nt 9   

det]m9+ ! cr$it "u ?is section4  4  7b7 
,cr$it made "p ( g5]al bus9ess cr$it    
,subsection 7b7 ( section #ch ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ plus at ! end ( p>agraph 7#cb71
 by /rik+ ! p]iod at ! end ( p>agraph   
7#cc7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#cd7 !     
f>m]s food donation cr$it "u section    
#de,u4  4  7c7 ,cl]ical am5dm5t ,! table
 ( sections = subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a is am5d$ by add+ 
at ! end ! foll[+ new item3  ,sec4      
#de,u4 ,f>m]s food donation cr$it4  4   
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to contributions 
made aft] ! date ( ! enactm5t ( ?is     
,act1 9 taxable ye>s end+ aft] ! date ( 
! enactm5t ( ?is section4