,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ehji  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #ba1 #bjbe,mr4
 ,?an$> introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ a cr$it aga9/ tax
 = food donations4  #a4  ,%ort title    
,?is ,act may be cit$ z ! ,fight ,hung] 
,act4  #b4  ,tax cr$it = donations to   
*>itable organizations t fe$ ill1 ne$y1 
or infants  7a7  ,9 g5]al  ,subp>t ,b ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#cj;,e4  ,donations to *>itable         
organizations t fe$ ill1 ne$y1 or       
infants  7a7  ,9 g5]al  ,9 ! case ( a   
taxpay] :o elects ! application ( ?is   
section1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by ?is *apt] an am\nt
 equal to ! qualifi$ *>itable donations 
made by ! taxpay] dur+ ! taxable ye>4   
7b7  ,qualifi$ *>itable donations  7#a7 
,9 g5]al  ,= purposes ( ?is section1 !  

t]m qualifi$ *>itable donation means any
 *>itable contribution 7z def9$ 9       
section #agj7;c77 to an organization :i*
 is describ$ 9 section #eja7;c77#c7 &   
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#c771 b only if--  7,a7 su*   
contribution is-- 7i7 made 9 ca%1 or    
7ii7 is food t is app>5tly :olesome     
food1 &  7,b7 7i7 su* contribution is to
 an organization t is a food bank1 s\p  
kit*51 or o!r organizations t w\ld      
typically receive donations ( food to   
c>ry out ! purpose or function con/itut+
 ! basis = ! organization's exemption1 &
  7ii7 9 ! case ( a contribution ( food1
 su* food is to be us$ by ! organization
 to c>ry out su* purpose or function4   
7#b7  ,c]ta9 transportation co/s includ$
  ,su* t]m %all include an am\nt to     
acc\nt = ! use ( a vehicle 9 ! c\rse (  
deliv]+ a qualifi$ *>itable donation (  
food4 ,su* am\nt %all n exce$ ! /&>d    

mileage rate 9 effect "u section        
#agj7;i7 ) respect to su* use4  7c7     
,special rules  ,= purposes ( ?is       
section--  7#a7  ,d5ial ( d\ble b5efit  
,9 ! case ( a taxpay] :o elects !       
application ( ?is section1 no am\nt tak5
 into acc\nt 9 det]m9+ ! cr$it all[$ "u 
?is section %all be tak5 into acc\nt 9  
det]m9+ any d$uction or o!r cr$it all[$ 
"u ?is *apt]4  7#b7  ,c>ry=w>d  7,a7  ,9
 g5]al  ,if ! cr$it all[able "u         
subsection 7a7 7& to :i* subsection     
7d77#b7 applies7 = any taxable ye>      
exce$s ! limitation impos$ by section   
#bf7;a7 = su* taxable ye> r$uc$ by ! sum
 ( ! cr$its all[able "u subp>t ,a 7o!r  
?an ?is section & section #be;,d71 su*  
excess %all be c>ri$ to ! succe$+       
taxable ye> & add$ to ! cr$it all[able  
"u subsection 7a7 = su* taxable ye>4    
7,b7  ,limitation  ,no cr$it may be     
c>ri$ =w>d "u ?is subsection to any     
taxable ye> foll[+ ! fif? taxable ye>   
aft] ! taxable ye> 9 :i* ! cr$it arose4 
,= purposes ( ! prec$+ s5t5ce1 cr$its   

%all be treat$ z us$ on a fir/-9        
fir/-out basis4  7#c7  ,sub/antiation   
requirem5ts  ,rules simil> to ! rules ( 
section #agj7;f77#h7 %all apply =       
purposes ( contributions tak5 into      
acc\nt "u ?is section4  7d7             
,application ) o!r cr$its  7#a7         
,bus9ess cr$it treat$ z "p ( g5]al      
bus9ess cr$it  ,s mu* ( ! cr$it :i* w\ld
 be all[$ z a cr$it "u subsection 7a7 = 
any taxable ye> 7det]m9$ )\t reg>d to   
?is subsection7 t is attributable to ca%
 or food f any trade or bus9ess ( !     
taxpay] %all be treat$ z a cr$it li/$ 9 
section #ch7;b7 = su* taxable ye> 7& n  
all[$ "u subsection 7a774  7#b7         
,p]sonal cr$it  ,= purposes ( ?is title1
 ! cr$it all[$ "u subsection 7a7 = any  
taxable ye> 7det]m9$ aft] ! application 
( p>agraph 7#a77 %all be treat$ z a     
cr$it all[$ "u subp>t ,a = su* taxable  
ye>4  4  7b7  ,portion ( cr$it made "p (
 g5]al bus9ess cr$it  ,section #ch7;b7 (
 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 ! portion ( ! cr$it    
all[$ "u section #cj;,e to :i*          
subsection 7d77#a7 !re( applies4  4  7c7
  ,con=m+ am5dm5t  ,section #bc7;c77#a7 
( su* ,code is am5d$ by /rik+ & section 
#be;,d & ins]t+ & sections #be;,d &     
#cj;,e4  7d7  ,cl]ical am5dm5t  ,subp>t 
,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
section3  ,sec4 #cj;,e4 ,donations to   
*>itable organizations t fe$ ill1 ne$y1 
or infants4  4  7e7  ,effective date  ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjbe4