I 

116TH CONGRESS 

1ST SESSION H. R. 2291 

To amend the Internal Revenue Code of 1986 to provide tax incentives 

for the donation of wild game meat. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 10, 2019 

Mr. YOUNG (for himself, Mr. KELLY of Pennsylvania, Mr. LOEBSACK, and Mr. 

WESTERMAN) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

tax incentives for the donation of wild game meat. 

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 ‘‘Wild Game Donation 

5 Act of 2019’’. 

6 SEC. 2. CHARITABLE DEDUCTION FOR COSTS ASSOCIATED 

7 WITH DONATIONS OF WILD GAME MEAT. 

8 (a) IN GENERAL.—Subsection (e) of section 170 of 

9 the Internal Revenue Code of 1986 is amended by adding 

10 at the end the following new paragraph: 


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1 ‘‘(8) SPECIAL RULE FOR CONTRIBUTIONS OF

2 WILD GAME MEAT.— 

3 ‘‘(A) IN GENERAL.—In the case of a chari4 table contribution by an individual of qualified 

5 wild game meat, the amount of such contribu6 tion otherwise taken into account under this 

7 section (after the application of paragraph 

8 (1)(A)) shall be increased by the amount of the 

9 qualified processing fees paid with respect to 

10 such contribution. 

11 ‘‘(B) QUALIFIED WILD GAME MEAT.—For 

12 purposes of this paragraph, the term ‘qualified 

13 wild game meat’ means the meat of any animal 

14 which is typically used for human consumption, 

15 but only if— 

16 ‘‘(i) such animal is killed in the wild 

17 by the individual making the charitable 

18 contribution of such meat (not including 

19 animals raised on a farm for the purpose 

20 of sport hunting), 

21 ‘‘(ii) such animal is hunted or taken 

22 in accordance with all State and local laws 

23 and regulations, including season and size 

24 restrictions, 


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1 ‘‘(iii) such meat is processed for 

2 human consumption by a processor which 

3 is licensed for such purpose under the ap4 propriate Federal, State, and local laws 

5 and regulations and which is in compliance 

6 with all such laws and regulations, and 

7 ‘‘(iv) such meat is apparently whole8 some (under regulations similar to the reg9 ulations under section 22(b)(2) of the Bill 

10 Emerson Good Samaritan Food Donation 

11 Act). 

12 ‘‘(C) QUALIFIED PROCESSING FEE.—For 

13 purposes of this paragraph, the term ‘qualified 

14 processing fee’ means any fee or charge paid to 

15 a processor which fulfills the requirements of 

16 subparagraph (B)(iii) for the purpose of proc17 essing wild game meat, but only to the extent 

18 that such meat is donated as a charitable con19 tribution under this section.’’. 

20 (b) EXCLUSION OF PROCESSOR’S INCOME FROM TAX

21 EXEMPT ORGANIZATIONS.— 

22 (1) IN GENERAL.—Part III of subchapter B of 

23 chapter 1 of the Internal Revenue Code of 1986 is 

24 amended by inserting after section 139G the fol25 lowing new section: 


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1 ‘‘SEC. 139H. CERTAIN INCOME RECEIVED FROM CHARI2 TABLE ORGANIZATIONS. 

3 ‘‘(a) IN GENERAL.—Gross income of a qualified meat 

4 processor shall not include any amount paid to such proc5 essor as a qualified processing fee by a charitable organi6 zation for the processing of donated wild game meat. 

7 ‘‘(b) DEFINITIONS.—For purposes of this section— 

8 ‘‘(1) QUALIFIED MEAT PROCESSOR.—The term 

9 ‘qualified meat processor’ means a processor which 

10 fulfills the requirements of section 170(e)(8)(B)(iii). 

11 ‘‘(2) CHARITABLE ORGANIZATION.—The term 

12 ‘charitable organization’ means an entity to which a 

13 charitable contribution may be made under section 

14 170(c) and the charitable purpose of which is to pro15 vide free food to individuals in need of food assist16 ance. 

17 ‘‘(3) DONATED WILD GAME MEAT.—The term 

18 ‘donated wild game meat’ means qualified wild game 

19 meat (as defined in section 170(e)(8)(B), without re20 gard to clause (iii) thereof) which is received as a 

21 charitable contribution (as defined in section 170(c)) 

22 by a charitable organization. 

23 ‘‘(4) QUALIFIED PROCESSING FEE.—The term 

24 ‘qualified processing fee’ means any fee or charge 

25 paid to a qualified meat processor for the purpose 

26 of processing donated wild game meat.’’. 


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1 (2) CLERICAL AMENDMENT.—The table of sec2 tions for part III of subchapter B of chapter 1 of 

3 the Internal Revenue Code of 1986 is amended by 

4 inserting after the item relating to section 139G the 

5 following new item: 

‘‘Sec. 139H. Certain income received from charitable organizations.’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to donations made, and fees re8 ceived, after the date of the enactment of this Act. 

Æ 


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