I 

113TH CONGRESS 

1ST SESSION H. R. 3728 

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

for the donation of wild game meat. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 12, 2013 

Mr. YOUNG of Alaska (for himself, Ms. KUSTER, Mr. MCINTYRE, Mr. 

BENISHEK, Mr. LOEBSACK, Mr. GRIMM, Mr. GINGREY of Georgia, Mr. 

COLE, Mr. KIND, Mr. LAMALFA, Mr. POE of Texas, Mr. PETERSON, and 

Mr. WALZ) 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 2013’’. 

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1 SEC. 2. CHARITABLE DEDUCTION FOR COSTS ASSOCIATED 

2 WITH DONATIONS OF WILD GAME MEAT. 

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

4 the Internal Revenue Code of 1986 is amended by adding 

5 at the end the following new paragraph: 

6 ‘‘(8) SPECIAL RULE FOR CONTRIBUTIONS OF

7 WILD GAME MEAT.— 

8 ‘‘(A) IN GENERAL.—In the case of a chari9 table contribution by an individual of qualified 

10 wild game meat, the amount of such contribu11 tion otherwise taken into account under this 

12 section (after the application of paragraph 

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

14 qualified processing fees paid with respect to 

15 such contribution. 

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

17 purposes of this paragraph, the term ‘qualified 

18 wild game meat’ means the meat of any animal 

19 which is typically used for human consumption, 

20 but only if— 

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

22 by the individual making the charitable 

23 contribution of such meat (not including 

24 animals raised on a farm for the purpose 

25 of sport hunting), 

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

2 in accordance with all State and local laws 

3 and regulations, including season and size 

4 restrictions, 

5 ‘‘(iii) such meat is processed for 

6 human consumption by a processor which 

7 is licensed for such purpose under the ap8 propriate Federal, State, and local laws 

9 and regulations and which is in compliance 

10 with all such laws and regulations, and 

11 ‘‘(iv) such meat is apparently whole12 some (under regulations similar to the reg13 ulations under section 22(b)(2) of the Bill 

14 Emerson Good Samaritan Food Donation 

15 Act). 

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

17 purposes of this paragraph, the term ‘qualified 

18 processing fee’ means any fee or charge paid to 

19 a processor which fulfills the requirements of 

20 subparagraph (B)(iii) for the purpose of proc21 essing wild game meat, but only to the extent 

22 that such meat is donated as a charitable con23 tribution under this section.’’. 

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

25 EXEMPT ORGANIZATIONS.— 

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

2 chapter 1 of the Internal Revenue Code of 1986 is 

3 amended by inserting after section 139D the fol4 lowing new section: 

5 ‘‘SEC. 139E. CERTAIN INCOME RECEIVED FROM CHARI6 TABLE ORGANIZATIONS. 

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

8 processor shall not include any amount paid to such proc9 essor as a qualified processing fee by a charitable organi10 zation for the processing of donated wild game meat. 

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

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

13 ‘qualified meat processor’ means a processor which 

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

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

16 ‘charitable organization’ means an entity to which a 

17 charitable contribution may be made under section 

18 170(c) and the charitable purpose of which is to pro19 vide free food to individuals in need of food assist20 ance. 

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

22 ‘donated wild game meat’ means qualified wild game 

23 meat (as defined in section 170(e)(8)(B), without re24 gard to clause (iii) thereof) which is received as a 

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

2 by a charitable organization. 

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

4 ‘qualified processing fee’ means any fee or charge 

5 paid to a qualified meat processor for the purpose 

6 of processing donated wild game meat.’’. 

7 (2) CLERICAL AMENDMENT.—The table of sec8 tions for part III of subchapter B of chapter 1 of 

9 the Internal Revenue Code of 1986 is amended by 

10 inserting after the item relating to section 139C the 

11 following new item: 

‘‘Sec. 139E. Certain income received from tax exempt organizations.’’. 

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

13 this section shall apply to donations made, and fees re14 ceived, after the date of the enactment of this Act. 

Æ 

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