I 

112TH CONGRESS 

1ST SESSION H. R. 3177 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

the transportation of food for charitable purposes. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 13, 2011 

Mr. MCGOVERN (for himself and Mrs. EMERSON) 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 

a tax credit for the transportation of food for charitable 

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 ‘‘Hunger Relief Truck5 ing Tax Credit Act’’. 

6 SEC. 2. CREDIT FOR TRANSPORTATION OF FOOD FOR 

7 CHARITABLE PURPOSES. 

8 (a) IN GENERAL.—Subpart B of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 30E. CREDIT FOR TRANSPORTATION OF FOOD FOR 

4 CHARITABLE PURPOSES. 

5 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al6 lowed as a credit against the tax imposed by this chapter 

7 for the taxable year an amount equal to 25 cents for each 

8 mile for which the taxpayer uses qualified transportation 

9 property for a qualified charitable purpose during the tax10 able year. 

11 ‘‘(b) QUALIFIED CHARITABLE PURPOSE.—For pur12 poses of this section, the term ‘qualified charitable pur13 pose’ means the transportation of food in connection with 

14 the hunger relief efforts of an organization which is de15 scribed in section 501(c)(3) and is exempt from taxation 

16 under section 501(a) (other than a private foundation, as 

17 defined in section 509(a), which is not an operating foun18 dation, as defined in section 4942(j)(3)). 

19 ‘‘(c) QUALIFIED TRANSPORTATION PROPERTY.—For 

20 purposes of this section, the term ‘qualified transportation 

21 property’ means any trailer, semitrailer (with or without 

22 tractor), container, van, medium or light truck, or other 

23 property-carrying unit which— 

24 ‘‘(1) does not exceed 53 feet in length and 

25 80,000 pounds in gross weight, 


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1 ‘‘(2) is owned, leased, or operated by the tax2 payer, and 

3 ‘‘(3) is ordinarily used for hauling property in 

4 the course of a business. 

5 ‘‘(d) OTHER RULES.— 

6 ‘‘(1) DENIAL OF DOUBLE BENEFIT.—No credit 

7 shall be allowed under this section with respect to 

8 any amount for which a deduction is allowed under 

9 any other provision of this chapter. 

10 ‘‘(2) NO CREDIT WHERE TAXPAYER IS COM11 PENSATED.—No credit shall be allowed under this 

12 section if the taxpayer receives compensation in con13 nection with the use of the qualified transportation 

14 property for the qualified charitable purpose. 

15 ‘‘(3) CAPACITY REQUIREMENT.—No credit shall 

16 be allowed under this section unless at least 50 per17 cent of the hauling capacity of the qualified trans18 portation property (measured in cubic square feet) is 

19 used for the qualified charitable purpose.’’. 

20 (b) CONFORMING AMENDMENT.—The table of sec21 tions for subpart B of part IV of subchapter A of chapter 

22 1 of the Internal Revenue Code of 1986 is amended by 

23 adding at the end the following new item: 

‘‘Sec. 30E. Credit for transportation of food for charitable purposes.’’. 


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

2 this section shall apply to taxable years ending after De3 cember 31, 2010. 

Æ 


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