IB 
Union Calendar No. 12 
114TH CONGRESS 
1ST SESSION 
H. R. 644 
[Report No. 114–18] 
To amend the Internal Revenue Code of 1986 to permanently extend and 
expand the charitable deduction for contributions of food inventory. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 2, 2015 
Mr. REED introduced the following bill; which was referred to the Committee 
on Ways and Means 
FEBRUARY 9, 2015 
Additional sponsors: Mr. TIBERI, Mr. SCHOCK, Mr. COSTELLO of Pennsyl-
vania, Mr. KELLY of Pennsylvania, Mr. GIBSON, Mr. PAULSEN, and Mr. 
NUNES 
FEBRUARY 9, 2015 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 2, 2015] 
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A BILL 
To amend the Internal Revenue Code of 1986 to permanently 
extend and expand the charitable deduction for contribu-
tions of food inventory. 
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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 ‘‘Fighting Hunger Incen-
tive Act of 2015’’. 
SEC. 2. EXTENSION AND EXPANSION OF CHARITABLE DE-
DUCTION FOR CONTRIBUTIONS OF FOOD IN-
VENTORY. 
(a) PERMANENT EXTENSION.—Section 170(e)(3)(C) of 
the Internal Revenue Code of 1986 is amended by striking 
clause (iv). 
(b) INCREASE IN LIMITATION.—Section 170(e)(3)(C) 
of such Code, as amended by subsection (a), is amended by 
striking clause (ii), by redesignating clause (iii) as clause 
(iv), and by inserting after clause (i) the following new 
clauses: 
‘‘(ii) 
LIMITATION.—The 
aggregate 
amount of such contributions for any tax-
able year which may be taken into account 
under this section shall not exceed— 
‘‘(I) in the case of any taxpayer 
other than a C corporation, 15 percent 
of the taxpayer’s aggregate net income 
for such taxable year from all trades or 
businesses from which such contribu-
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tions were made for such year, com-
puted without regard to this section, 
and 
‘‘(II) in the case of a C corpora-
tion, 15 percent of taxable income (as 
defined in subsection (b)(2)(D)). 
‘‘(iii) RULES
RELATED
TO
LIMITA-
TION.— 
‘‘(I) CARRYOVER.—If such aggre-
gate amount exceeds the limitation im-
posed under clause (ii), such excess 
shall be treated (in a manner con-
sistent with the rules of subsection (d)) 
as a charitable contribution described 
in clause (i) in each of the 5 suc-
ceeding taxable years in order of time. 
‘‘(II) COORDINATION WITH OVER-
ALL CORPORATE LIMITATION.—In the 
case of any charitable contribution al-
lowable under clause (ii)(II), sub-
section (b)(2)(A) shall not apply to 
such contribution, but the limitation 
imposed by such subsection shall be re-
duced (but not below zero) by the ag-
gregate amount of such contributions. 
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which cannot or will not be sold solely by 
reason of internal standards of the tax-
payer, lack of market, or similar cir-
cumstances, or by reason of being produced 
by the taxpayer exclusively for the purposes 
of transferring the food to an organization 
described in subparagraph (A), the fair 
market value of such contribution shall be 
determined— 
‘‘(I) without regard to such inter-
nal standards, such lack of market, 
such circumstances, or such exclusive 
purpose, and 
‘‘(II) by taking into account the 
price at which the same or substan-
tially the same food items (as to both 
type and quality) are sold by the tax-
payer at the time of the contribution 
(or, if not so sold at such time, in the 
recent past).’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendments made by this sec-
tion shall apply to contributions made after the date 
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of the enactment of this Act, in taxable years ending 
after such date. 
(2) LIMITATION; APPLICABILITY TO C CORPORA-
TIONS.—The amendments made by subsection (b) 
shall apply to contributions made in taxable years 
ending after the date of the enactment of this Act. 
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Union Calendar No. 12 
114TH CONGRESS 
1ST SESSION 
H. R. 644 
[Report No. 114–18] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
permanently extend and expand the charitable 
deduction for contributions of food inventory. 
FEBRUARY 9, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
20:25 Feb 09, 2015
Jkt 049200
PO 00000
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