Wild Game Donation Act of 2019

To amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat. 1. Short title This Act may be cited as the Wild Game Donation Act of 2019 2. Charitable deduction for costs associated with donations of wild game meat (a) In general Subsection (e) of section 170 (8) Special rule for contributions of wild game meat (A) In general In the case of a charitable contribution by an individual of qualified wild game meat, the amount of such contribution otherwise taken into account under this section (after the application of paragraph (1)(A)) shall be increased by the amount of the qualified processing fees paid with respect to such contribution. (B) Qualified wild game meat For purposes of this paragraph, the term qualified wild game meat (i) such animal is killed in the wild by the individual making the charitable contribution of such meat (not including animals raised on a farm for the purpose of sport hunting), (ii) such animal is hunted or taken in accordance with all State and local laws and regulations, including season and size restrictions, (iii) such meat is processed for human consumption by a processor which is licensed for such purpose under the appropriate Federal, State, and local laws and regulations and which is in compliance with all such laws and regulations, and (iv) such meat is apparently wholesome (under regulations similar to the regulations under section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act). (C) Qualified processing fee For purposes of this paragraph, the term qualified processing fee . (b) Exclusion of processor's income from tax exempt organizations (1) In general Part III of subchapter B of chapter 1 139H. Certain income received from charitable organizations (a) In general Gross income of a qualified meat processor shall not include any amount paid to such processor as a qualified processing fee by a charitable organization for the processing of donated wild game meat. (b) Definitions For purposes of this section— (1) Qualified meat processor The term qualified meat processor (2) Charitable organization The term charitable organization (3) Donated wild game meat The term donated wild game meat (4) Qualified processing fee The term qualified processing fee . (2) Clerical amendment The table of sections for part III of subchapter B of chapter 1 Sec. 139H. Certain income received from charitable organizations. . (c) Effective date The amendments made by this section shall apply to donations made, and fees received, after the date of the enactment of this Act.

Summary: Wild Game Donation Act of 2019 This bill modifies the tax treatment of donations of wild game meat to (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gross income of meat processors processing fees paid by a charitable organization for the processing of donated wild game meat. "Qualified wild game meat" is the meat of any animal typically used for human consumption, but only if (1) such animal is killed in the wild by the individual making the charitable contribution and is hunted or taken in accordance with all state and local laws, (2) the meat is processed for human consumption by a licensed processor, and (3) the meat is apparently wholesome as determined by regulations under the Bill Emerson Good Samaritan Food Donation Act.