II 

Calendar No. 42 

114TH CONGRESS 

1ST SESSION S. 908 

[Report No. 114–19] 

To amend the Internal Revenue Code of 1986 to provide for the deductibility 

of charitable contributions to agricultural research organizations, and 

for other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 14, 2015 

Mr. HATCH, from the Committee on Finance, reported the following original 

bill; which was read twice and placed on the calendar 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for the deductibility of charitable contributions to agricultural research organizations, and for other purposes. 

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 ‘‘Charitable Agricultural 

5 Research Act’’. 


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1 SEC. 2. DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS 

2 TO AGRICULTURAL RESEARCH ORGANIZA3 TIONS. 

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

5 170(b)(1) of the Internal Revenue Code of 1986 is amend6 ed by striking ‘‘or’’ at the end of clause (vii), by striking 

7 the comma at the end of clause (viii) and inserting ‘‘, or’’, 

8 and by inserting after clause (viii) the following new 

9 clause: 

10 ‘‘(ix) an agricultural research organi11 zation directly engaged in the continuous 

12 active conduct of agricultural research (as 

13 defined in section 1404 of the Agricultural 

14 Research, Extension, and Teaching Policy 

15 Act of 1977) in conjunction with a land16 grant college or university (as defined in 

17 such section) or a non-land grant college of 

18 agriculture (as defined in such section), 

19 and during the calendar year in which the 

20 contribution is made such organization is 

21 committed to spend such contribution for 

22 such research before January 1 of the fifth 

23 calendar year which begins after the date 

24 such contribution is made,’’. 

25 (b) EXPENDITURES TO INFLUENCE LEGISLATION.— 

26 Paragraph (4) of section 501(h) of the Internal Revenue 


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1 Code of 1986 is amended by redesignating subparagraphs 

2 (E) and (F) as subparagraphs (F) and (G), respectively, 

3 and by inserting after subparagraph (D) the following new 

4 subparagraph: 

5 ‘‘(E) section 170(b)(1)(A)(ix) (relating to 

6 agricultural research organizations),’’. 

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

8 this section shall apply to contributions made on and after 

9 the date of the enactment of this Act. 

10 SEC. 3. INCREASE IN CONTINUOUS LEVY FOR MEDICARE 

11 PROVIDERS AND SUPPLIERS. 

12 (a) IN GENERAL.—Paragraph (3) of section 6331(h) 

13 of the Internal Revenue Code of 1986 is amended by strik14 ing ‘‘30 percent’’ and inserting ‘‘35 percent’’. 

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

16 this section shall apply to payments made after 180 days 

17 after the date of the enactment of this Act. 


emcdonald on DSK67QTVN1PROD with BILLS
Calendar No. 42 

114TH CONGRESS 

1ST SESSION S. 908 

[Report No. 114–19] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

and for other purposes. tributions to agricultural research organizations, provide for the deductibility of charitable conAPRIL 14, 2015 

Read twice and placed on the calendar 


emcdonald on DSK67QTVN1PROD with BILLS