,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #ehji  ,,in ,,the ,,house ,,of  
,,representatives  ,october #ba1        
#bjbe,mr4 ,thanedar introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow a credit       
against tax for food donations4  #a4    
,short title  ,this ,act may be cited as
 the ,fight ,hunger ,act4  #b4  ,tax    
credit for donations to charitable      
organizations that feed ill1 needy1 or  
infants  7a7  ,in general  ,subpart ,b  
of part ,,iv of subchapter ,a of chapter
 #a of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new section3  #cj;,e4     
,donations to charitable organizations  
that feed ill1 needy1 or infants  7a7   
,in general  ,in the case of a taxpayer 
who elects the application of this      
section1 there shall be allowed as a    
credit against the tax imposed by this  
chapter an amount equal to the qualified

 charitable donations made by the       
taxpayer during the taxable year4  7b7  
,qualified charitable donations  7#a7   
,in general  ,for purposes of this      
section1 the term qualified charitable  
donation means any charitable           
contribution 7as defined in section     
#agj7;c77 to an organization which is   
described in section #eja7;c77#c7 and   
exempt from tax under section #eja7;a7  
7other than a private foundation1 as    
defined in section #eji7;a71 which is   
not an operating foundation1 as defined 
in section #didb7;j77#c771 but only if--
  7,a7 such contribution is-- 7i7 made  
in cash1 or  7ii7 is food that is       
apparently wholesome food1 and  7,b7 7i7
 such contribution is to an organization
 that is a food bank1 soup kitchen1 or  
other organizations that would typically
 receive donations of food to carry out 
the purpose or function constituting the
 basis for the organization's exemption1
 and  7ii7 in the case of a contribution
 of food1 such food is to be used by the

 organization to carry out such purpose 
or function4  7#b7  ,certain            
transportation costs included  ,such    
term shall include an amount to account 
for the use of a vehicle in the course  
of delivering a qualified charitable    
donation of food4 ,such amount shall not
 exceed the standard mileage rate in    
effect under section #agj7;i7 with      
respect to such use4  7c7  ,special     
rules  ,for purposes of this section--  
7#a7  ,denial of double benefit  ,in the
 case of a taxpayer who elects the      
application of this section1 no amount  
taken into account in determining the   
credit allowed under this section shall 
be taken into account in determining any
 deduction or other credit allowed under
 this chapter4  7#b7  ,carryforward     
7,a7  ,in general  ,if the credit       
allowable under subsection 7a7 7and to  
which subsection 7d77#b7 applies7 for   
any taxable year exceeds the limitation 
imposed by section #bf7;a7 for such     
taxable year reduced by the sum of the  

credits allowable under subpart ,a      
7other than this section and section    
#be;,d71 such excess shall be carried to
 the succeeding taxable year and added  
to the credit allowable under subsection
 7a7 for such taxable year4  7,b7       
,limitation  ,no credit may be carried  
forward under this subsection to any    
taxable year following the fifth taxable
 year after the taxable year in which   
the credit arose4 ,for purposes of the  
preceding sentence1 credits shall be    
treated as used on a first-in first-out 
basis4  7#c7  ,substantiation           
requirements  ,rules similar to the     
rules of section #agj7;f77#h7 shall     
apply for purposes of contributions     
taken into account under this section4  
7d7  ,application with other credits    
7#a7  ,business credit treated as part  
of general business credit  ,so much of 
the credit which would be allowed as a  
credit under subsection 7a7 for any     
taxable year 7determined without regard 
to this subsection7 that is attributable

 to cash or food from any trade or      
business of the taxpayer shall be       
treated as a credit listed in section   
#ch7;b7 for such taxable year 7and not  
allowed under subsection 7a774  7#b7    
,personal credit  ,for purposes of this 
title1 the credit allowed under         
subsection 7a7 for any taxable year     
7determined after the application of    
paragraph 7#a77 shall be treated as a   
credit allowed under subpart ,a for such
 taxable year4  4  7b7  ,portion of     
credit made part of general business    
credit  ,section #ch7;b7 of such ,code  
is amended by striking plus at the end  
of paragraph 7#dj71 by striking the     
period at the end of paragraph 7#da7 and
 inserting 1 plus1 and by adding at the 
end the following new paragraph3  7#db7 
the portion of the credit allowed under 
section #cj;,e to which subsection      
7d77#a7 thereof applies4  4  7c7        
,conforming amendment  ,section         
#bc7;c77#a7 of such ,code is amended by 
striking and section #be;,d and         

inserting and sections #be;,d and       
#cj;,e4  7d7  ,clerical amendment       
,subpart ,b of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
adding at the end the following new     
section3  ,sec4 #cj;,e4 ,donations to   
charitable organizations that feed ill1 
needy1 or infants4  4  7e7  ,effective  
date  ,the amendments made by this      
section shall apply to taxable years    
beginning after ,december #ca1 #bjbe4