SEC. 2. CHARITABLE DEDUCTION FOR COSTS ASSOCIATED 
WITH DONATIONS OF WILD GAME MEAT. 
(a) IN GENERAL.—Subsection (e) of section 170 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(8) SPECIAL RULE FOR CONTRIBUTIONS OF 
WILD GAME MEAT.— 
‘‘(A) IN GENERAL.—In the case of a chari-
table contribution by an individual of qualified 
wild game meat, the amount of such contribu-
tion 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’ means the meat of any animal 
which is typically used for human consumption, 
but only if— 
‘‘(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), 
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‘‘(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 ap-
propriate Federal, State, and local laws 
and regulations and which is in compliance 
with all such laws and regulations, and 
‘‘(iv) such meat is apparently whole-
some (under regulations similar to the reg-
ulations 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’ means any fee or charge paid to 
a processor which fulfills the requirements of 
subparagraph (B)(iii) for the purpose of proc-
essing wild game meat, but only to the extent 
that such meat is donated as a charitable con-
tribution under this section.’’. 
(b) EXCLUSION OF PROCESSOR’S INCOME FROM TAX 
EXEMPT ORGANIZATIONS.— 
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(1) IN GENERAL.—Part III of subchapter B of 
chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after section 139D the fol-
lowing new section: 
‘‘SEC. 139E. CERTAIN INCOME RECEIVED FROM CHARI-
TABLE ORGANIZATIONS. 
‘‘(a) IN GENERAL.—Gross income of a qualified meat 
processor shall not include any amount paid to such proc-
essor as a qualified processing fee by a charitable organi-
zation for the processing of donated wild game meat. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED MEAT PROCESSOR.—The term 
‘qualified meat processor’ means a processor which 
fulfills the requirements of section 170(e)(8)(B)(iii). 
‘‘(2) CHARITABLE
ORGANIZATION.—The term 
‘charitable organization’ means an entity to which a 
charitable contribution may be made under section 
170(c) and the charitable purpose of which is to pro-
vide free food to individuals in need of food assist-
ance. 
‘‘(3) DONATED WILD GAME MEAT.—The term 
‘donated wild game meat’ means qualified wild game 
meat (as defined in section 170(e)(8)(B), without re-
gard to clause (iii) thereof) which is received as a 
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charitable contribution (as defined in section 170(c)) 
by a charitable organization. 
‘‘(4) QUALIFIED PROCESSING FEE.—The term 
‘qualified processing fee’ means any fee or charge 
paid to a qualified meat processor for the purpose 
of processing donated wild game meat.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part III of subchapter B of chapter 1 of 
the Internal Revenue Code of 1986 is amended by 
inserting after the item relating to section 139C the 
following new item: 
‘‘Sec. 139E. Certain income received from tax exempt organizations.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to donations made, and fees re-
ceived, after the date of the enactment of this Act. 
Æ 
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