,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ehdj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #bh1 #bjbe,ms4
 ,b>ragn 7= h]self1 ,ms4 ,ans>i1 ,ms4   
,br[nley1 ,mr4 ,c>bajal1 ,mr4 ,c>son1   
,ms4 ,*u1 ,ms4 ,crockett1 ,mr4 ,fields1 
,mr4 ,figures1 ,mr4 ,g>cia ( ,cali=nia1 
,mr4 ,hors=d1 ,ms4 ,jacobs1 ,mr4 ,k5n$y 
( ,new ,york1 ,ms4 ,lee ( ,p5nsylvania1 
,mr4 ,lieu1 ,ms4 ,norton1 ,ms4 ,rivas1  
,mr4 ,?an$>1 & ,mr4 ,v>gas7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ *>itable donations ( food 
transportation vehicles & food /orage   
equipm5t to receive ! same tax treatm5t 
z *>itable donations ( food inv5tory 9 !
 case ( donations to nonpr(it           
organizations :i* provide food to       
communities 9 ne$4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,fe$ ! ,community 
,act4  #b4 ,*>itable donations (        
qualifi$ prop]ty  7a7 ,9 g5]al ,section 
#agj7;e77#c7 ( ! ,int]nal ,rev5ue ,code 

( #aihf is am5d$-- 7#a7 9 subp>agraph   
7,b7-- 7,a7 by r$esignat+ clauses 7i7 & 
7ii7 z subclauses 7,i7 & 7,,ii71        
respectively1  7,b7 by /rik+ ,! r$uction
 & ins]t+3  7i7 ,9 g5]al ,except z      
provid$ 9 clause 7ii71 ! r$uction  1 &  
7,c7 by add+ at ! end ! foll[+ new      
clause3  7ii7 ,maximum r$uction =       
qualifi$ prop]ty1 doll> limitations     
7,i7 ,maximum r$uction ,9 ! case (      
qualifi$ prop]ty describ$ 9 subp>agraph 
7,c77vii71 at ! election ( ! taxpay]1 ! 
r$uction "u p>agraph 7#a77;,a7 ) respect
 to su* qualifi$ prop]ty %all be no     
great] ?an #be p]c5t ( ! fair m>ket     
value ( su* qualifi$ prop]ty4  7,,ii7   
,doll> limitations ,! am\nt tak5 into   
acc\nt "u p>agraph 7#a77;,a7 ) respect  
to meal transport equipm5t & meal       
prep>ation & pack+ equipm5t ( ! taxpay] 
= ! taxable ye> %all n exce$-- 7aa7 9 ! 
case ( meal transport equipm5t1 #ejj1 & 
7bb7 9 ! case ( meal prep>ation & pack+ 
equipm5t1 #ae1jjj4  1  7#b7 9           
subp>agraph 7,c7-- 7,a7 9 ! head+1 by   

ins]t+ & qualifi$ prop]ty aft] food     
inv5tory1  7,b7 9 clause 7i7-- 7i7 by   
ins]t+ or qualifi$ prop]ty aft] *>itable
 contribution ( food1 &  7ii7 9         
subclause 7,,ii71 by ins]t+ qualifi$    
prop]ty &1 9 ! case ( food1 to aft] only
 to1 &  7,c7 by add+ at ! end ! foll[+  
new clause3  7vii7 ,qualifi$ prop]ty ,= 
purposes ( ?is subp>agraph-- 7,i7 ,9    
g5]al ,! t]m qualifi$ prop]ty means     
fully functional food /orage equipm5t1  
food transportation vehicles1 meal      
transport equipm5t1 & meal prep>ation & 
pack+ equipm5t :i* are donat$ to an     
organization ! prim>y mission ( :i* is  
to s]ve1 deliv]1 or o!rwise provide food
 commodities1 food items1 or prep>$ &   
cook$ meals to individuals & communities
 9 ne$4  7,,ii7 ,food /orage equipm5t ,!
 t]m food /orage equipm5t means-- 7aa7  
an indu/rial or comm]cial grade         
refrig]ator or freez]1  7bb7 indu/rial  
rack+1 palette racks1 or o!r comm]cial  
%elv+ us$ by ! donee = dry or           
temp]ature-controll$ food /orage1 or    

7cc7 inv5tory prop]ty or mat]ials t aid 
9 ! receipt or /orage ( p]i%able foods1 
includ+ freez] doors1 insulat$ panels & 
o!r simil> mat]ials & equipm5t4  7,,iii7
 ,food transportation vehicle ,! t]m    
food transportation vehicle means a     
deliv]y truck1 deliv]y van1 trail]1 or  
%ipp+ conta9] t is prim>ily us$ by !    
donee = ! /orage & transportation ( food
 commodities or meals to individuals &  
communities 9 ne$4  7,,iv7 ,meal        
transport equipm5t ,! t]m meal transport
 equipm5t means-- 7aa7 insulat$ bags1   
7bb7 w>m+ boxes1 &  7cc7 o!r !rmal      
c>ri]s us$ to deliv] prep>$ meals & keep
 !m at a designat$ temp]ature dur+      
transport4  7,v7 ,meal prep>ation &     
pack+ equipm5t ,! t]m meal prep>ation & 
pack+ equipm5t means-- 7aa7 indu/rial   
/oves1 ov5s1 conv5tion ov5s1 broil]s1 & 
indu/rial or l>ge-scale mix]s & relat$  
equipm5t1  7bb7 ma*9]y1 fully assembl$  
or 9 p>ts1 us$ to seal1 pack or o!rwise 
conta9 meals or food items ready =      
consumption1  7cc7 equipm5t or ma*9]y   

us$ = pack+ trays ) food items1 or us$  
to disp5se seal+ film or cov]s = meal   
trays4  1 &  7#c7 9 subp>agraph 7,d71 by
 /rik+ ,?is p>agraph & ins]t+ ,except 9 
! case ( qualifi$ prop]ty describ$ 9    
subp>agraph 7,c77vii71 ?is p>agraph4    
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbe4