II 

113TH CONGRESS 

1ST SESSION S. 1395 

To amend the Internal Revenue Code of 1986 to permanently extend and 

expand the charitable deduction for contributions of food inventory. 

IN THE SENATE OF THE UNITED STATES 

JULY 30, 2013 

Mr. LEAHY (for himself, Mr. COCHRAN, Mr. CASEY, and Mr. MORAN) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to permanently 

extend and expand the charitable deduction for contributions of food inventory. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Good Samaritan Hun5 ger Relief Tax Incentive Extension Act of 2013’’. 

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•S 1395 IS

1 SEC. 2. PERMANENT EXTENSION AND EXPANSION OF CHAR2 ITABLE DEDUCTION FOR CONTRIBUTIONS OF 

3 FOOD INVENTORY. 

4 (a) IN GENERAL.—Subparagraph (C) of section 

5 170(e)(3) of the Internal Revenue Code of 1986 is amend6 ed to read as follows: 

7 ‘‘(C) SPECIAL RULE FOR CONTRIBUTIONS

8 OF FOOD INVENTORY.— 

9 ‘‘(i) GENERAL RULE.—In the case of 

10 a charitable contribution of food from any 

11 trade or business of the taxpayer, this 

12 paragraph shall be applied— 

13 ‘‘(I) without regard to whether 

14 the contribution is made by a C cor15 poration, and 

16 ‘‘(II) only to food that is appar17 ently wholesome food. 

18 ‘‘(ii) LIMITATION ON REDUCTION.—In 

19 the case of any such contribution, notwith20 standing subparagraph (B), the amount of 

21 the reduction determined under paragraph 

22 (1)(A) shall not exceed the amount by 

23 which the fair market value of the appar24 ently wholesome food exceeds twice the 

25 basis of such food. 

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1 ‘‘(iii) DETERMINATION OF BASIS.—If 

2 a taxpayer— 

3 ‘‘(I) does not account for inven4 tories under section 471, and 

5 ‘‘(II) is not required to capitalize 

6 indirect costs under section 263A, 

7 the taxpayer may elect, solely for purposes 

8 of subparagraph (B), to treat the basis of 

9 any apparently wholesome food as being 

10 equal to 50 percent of the fair market 

11 value of such food. 

12 ‘‘(iv) DETERMINATION OF FAIR MAR13 KET VALUE.—In the case of any such con14 tribution of apparently wholesome food 

15 which, solely by reason of internal stand16 ards of the taxpayer, lack of market, or 

17 similar circumstances, or which is pro18 duced by the taxpayer exclusively for the 

19 purposes of transferring the food to an or20 ganization described in subparagraph (A), 

21 cannot or will not be sold, the fair market 

22 value of such contribution shall be deter23 mined— 

24 ‘‘(I) without regard to such inter25 nal standards, such lack of market, 

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•S 1395 IS

1 such circumstances, or such exclusive 

2 purpose, and 

3 ‘‘(II) by taking into account the 

4 price at which the same or substan5 tially the same food items (as to both 

6 type and quality) are sold by the tax7 payer at the time of the contribution 

8 (or, if not so sold at such time, in the 

9 recent past). 

10 ‘‘(v) APPARENTLY WHOLESOME

11 FOOD.—For purposes of this subpara12 graph, the term ‘apparently wholesome 

13 food’ has the meaning given to such term 

14 by section 22(b)(2) of the Bill Emerson 

15 Good Samaritan Food Donation Act (42 

16 U.S.C. 1791(b)(2)), as in effect on the 

17 date of the enactment of this subpara18 graph.’’. 

19 (b) EFFECTIVE DATE.—The amendment made by 

20 this section shall apply to contributions made after the 

21 date of the enactment of this Act, in taxable years ending 

22 after such date. 

Æ 

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