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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Hunger Relief Truck-
ing Tax Credit Act’’. 
SEC. 2. CREDIT FOR TRANSPORTATION OF FOOD FOR 
CHARITABLE PURPOSES. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 30E. CREDIT FOR TRANSPORTATION OF FOOD FOR 
CHARITABLE PURPOSES. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to 25 cents for each 
mile for which the taxpayer uses qualified transportation 
property for a qualified charitable purpose during the tax-
able year. 
‘‘(b) QUALIFIED CHARITABLE PURPOSE.—For pur-
poses of this section, the term ‘qualified charitable pur-
pose’ means the transportation of food in connection with 
the hunger relief efforts of an organization which is de-
scribed in section 501(c)(3) and is exempt from taxation 
under section 501(a) (other than a private foundation, as 
defined in section 509(a), which is not an operating foun-
dation, as defined in section 4942(j)(3)). 
‘‘(c) QUALIFIED TRANSPORTATION PROPERTY.—For 
purposes of this section, the term ‘qualified transportation 
property’ means any trailer, semitrailer (with or without 
tractor), container, van, medium or light truck, or other 
property-carrying unit which— 
‘‘(1) does not exceed 53 feet in length and 
80,000 pounds in gross weight, 
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‘‘(2) is owned, leased, or operated by the tax-
payer, and 
‘‘(3) is ordinarily used for hauling property in 
the course of a business. 
‘‘(d) OTHER RULES.— 
‘‘(1) DENIAL OF DOUBLE BENEFIT.—No credit 
shall be allowed under this section with respect to 
any amount for which a deduction is allowed under 
any other provision of this chapter. 
‘‘(2) NO
CREDIT
WHERE
TAXPAYER
IS
COM-
PENSATED.—No credit shall be allowed under this 
section if the taxpayer receives compensation in con-
nection with the use of the qualified transportation 
property for the qualified charitable purpose. 
‘‘(3) CAPACITY REQUIREMENT.—No credit shall 
be allowed under this section unless at least 50 per-
cent of the hauling capacity of the qualified trans-
portation property (measured in cubic square feet) is 
used for the qualified charitable purpose.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart B of part IV of subchapter A of chapter 
1 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new item: 
‘‘Sec. 30E. Credit for transportation of food for charitable purposes.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2010. 
Æ 
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