,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajdii  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #ag1        
#bjbf,mr4 ,la,hood 7= himself1 ,ms4     
,del,bene1 & ,ms4 ,malliotakis7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a cr$it =      
prep>$ meal donations made to c]ta9     
tax-exempt organizations4  #a4 ,%ort    
title  ,?is ,act may be cit$ z ! ,meals 
= ,communities ,tax ,cr$it ,act4  #b4   
,e/abli%m5t ( qualifi$ prep>$ meal      
donation cr$it  7a7 ,9 g5]al ,subp>t ,d 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#de;,,bb4 ,qualifi$ prep>$ meal donation
 cr$it  7a7 ,all[ance ( cr$it ,=        
purposes ( section #ch1 9 ! case ( an   
eligible bus9ess1 ! qualifi$ prep>$ meal
 donation cr$it det]m9$ "u ?is section =
 ! taxable ye> is an am\nt equal to #ej 
p]c5t ( ! fair m>ket value ( all        

qualifi$ prep>$ meal donations made by !
 taxpay] dur+ ! taxable ye>4  7b7       
,limitations  7#a7 ,fair m>ket value    
7,a7 ,9 g5]al ,! fair m>ket value )     
respect to any qualifi$ prep>$ meal     
donation %all n exce$ #ad4  7,b7        
,inflation adju/m5t ,9 ! case ( a       
taxable ye> beg9n+ aft] #bjbf1 ! #ad    
am\nt 9 subp>agraph 7,a7 %all be        
increas$ by an am\nt equal to--  7i7 su*
 doll> am\nt1 multipli$ by  7ii7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjbe = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7#b7        
,maximum total cr$it ,! cr$it det]m9$ "u
 ?is section ) respect to any taxpay] = 
any taxable ye> %all n exce$ #ej1jjj4   
7c7 ,def9itions ,= purposes ( ?is       
section--  7#a7 ,qualifi$ prep>$ meal   
donation ,! t]m qualifi$ prep>$ meal    
donation means any *>itable contribution
 7z def9$ 9 section #agj7;c77 ( a prep>$
 meal 7z def9$ by ! ,secret>y7 to an    

organization :i* is describ$ 9 section  
#eja7;c77#c7 & is exempt f tax "u       
section #eja7;a7 7o!r ?an a private     
f\ndation1 z def9$ 9 section #eji7;a71  
:i* is n an op]at+ f\ndation1 z def9$ 9 
section #didb7;j77#c774  7#b7 ,eligible 
bus9ess ,! t]m eligible bus9ess means   
any re/aurant or retail food e/abli%m5t4
  7d7 ,d5ial ( d\ble b5efit ,no d$uction
 %all be all[$ "u ?is *apt] = any am\nt 
tak5 into acc\nt 9 det]m9+ ! cr$it "u   
?is section4  7e7 ,regulatory au?ority  
,! ,secret>y %all prescribe su*         
regulations or o!r guidance z may be    
necess>y or appropriate to c>ry out !   
purposes ( ?is section4  4  7b7 ,cr$it  
made "p ( g5]al bus9ess cr$it           
,subsection 7b7 ( section #ch ( su*     
,code is am5d$ by /rik+ plus at ! end ( 
p>agraph 7#dj71 by /rik+ ! p]iod at !   
end ( p>agraph 7#da7 & ins]t+ 1 plus1 & 
by add+ at ! end ! foll[+ new p>agraph3 
7#db7 9 ! case ( an eligible bus9ess 7z 
def9$ 9 section #de;,,bb7c77#b771 !     
qualifi$ prep>$ meal donation cr$it     

det]m9$ "u section #de;,,bb7a74  4  7c7 
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sec4        
#de;,,bb4 ,qualifi$ prep>$ meal donation
 cr$it4  4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
) respect to taxable ye>s beg9n+ aft]   
,decemb] #ca1 #bjbe4