I 
117TH CONGRESS 
2D SESSION 
H. R. 7317 
To amend the Internal Revenue Code of 1986 to incentivize food donation 
through tax credits and deductions, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2022 
Ms. BROWN of Ohio (for herself, Ms. PINGREE, Mr. KELLER, and Mr. 
BALDERSON) 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 incentivize 
food donation through tax credits and deductions, and 
for other 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 ‘‘Further Incentivizing 
Nutritious Donations of Food Act of 2022’’ or the ‘‘FIND 
Food Act of 2022’’. 
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SEC. 2. EXPANSION OF CHARITABLE DEDUCTION FOR CON-
TRIBUTIONS OF FOOD INVENTORY. 
(a) 
NONPROFIT
RETAIL
SALES.—Section 
170(e)(3)(C) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new clause: 
‘‘(vii) NONPROFIT RETAIL SALE.—For 
purposes of clause (i), a charitable con-
tribution of food includes a contribution to 
or for the use of an organization described 
in subsection (c) that holds such food for 
nonprofit retail sale at a good Samaritan 
reduced price. For purposes of the pre-
ceding sentence, the term ‘good Samaritan 
reduced price’ means a price that is an 
amount not greater than the cost of han-
dling, administering, and distributing such 
food.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made after the 
date of the enactment of this Act, in taxable years ending 
after such date. 
SEC. 3. TAX DEDUCTION FOR THE COST OF TRANSPORTING 
DONATED FOOD. 
(a) IN GENERAL.—Section 170(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
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‘‘(8) SPECIAL
RULE
FOR
CERTAIN
OUT-OF- 
POCKET EXPENSES IN GIVING SERVICES RELATED 
TO CHARITABLE CONTRIBUTION OF FOOD.— 
‘‘(A) QUALIFIED
CONTRIBUTIONS.—For 
purposes of this paragraph, the term ‘qualified 
contribution’ means the transportation costs (or 
any portion thereof) paid or incurred by the 
taxpayer with respect to the conveyance of a 
charitable contribution of food, including the 
coordination or arrangement of transportation 
services, determined without regard to whether 
the contribution is made by a C corporation to 
an organization which is described in section 
501(c)(3) and exempt from tax under section 
501(a) (other than a private foundation as de-
fined in section 509(a), which is not an oper-
ating 
foundation 
as 
defined 
in 
section 
4942(j)(3)), but only if— 
‘‘(i) the use of the charitable contribu-
tion of food by the donee is related to the 
purpose or function constituting the basis 
for the organization’s exemption under sec-
tion 501(a), and the food is to be used by 
the donee solely for the care of the ill, the 
needy, or infants, and 
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‘‘(ii) the taxpayer receives from the 
donee a written statement representing 
that the transportation costs resulted from 
the conveyance or arrangement of convey-
ance of a charitable contribution of food 
and that use and disposition of the food 
will be in accordance with the provisions of 
clause (i). 
‘‘(B) AMOUNT
OF
REDUCTION.—The re-
duction under paragraph (1)(A) for any quali-
fied contribution (as defined in subparagraph 
(A)) that is a charitable contribution of food 
shall be equal to 100 percent of the costs paid 
or incurred by the taxpayer in connection with 
the transportation of such charitable contribu-
tion of food. 
‘‘(C) LIMITATION.—The aggregate amount 
of such contributions for any taxable 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, 10 percent of the 
taxpayer’s aggregate net income for such 
taxable year from all trades or businesses 
from which such contributions were made 
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for such year, computed without regard to 
this section, and 
‘‘(ii) in the case of a C corporation, 
10 percent of taxable income (as defined in 
subsection (b)(2)(D)).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made after the 
date of the enactment of this Act, in taxable years ending 
after such date. 
SEC. 4. TAX CREDIT FOR FOOD DONATION BY FARMERS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45U. FARMERS FOOD DONATION CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, the farmers food donation credit determined 
under this section for the taxable year is an amount equal 
to 50 percent of the fair market value of the qualified do-
nation by an eligible farmer to any organization which is 
described in section 501(c)(3) and exempt from tax under 
section 501(a) (other than a private foundation as defined 
in section 509(a), which is not an operating foundation 
as defined in section 4942(j)(3)). 
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‘‘(b) MAXIMUM CREDIT.—The credit determined 
under this section with respect to any eligible farmer for 
any taxable year shall not exceed $20,000. 
‘‘(c) ELIGIBLE FARMER.—The term ‘eligible farmer’ 
means any taxpayer engaged in the trade or business of 
farming. 
‘‘(d) QUALIFIED DONATION.—The term ‘qualified 
donation’ means a food crop (including roots, seeds, parts, 
or products thereof) grown by the taxpayer in the United 
States that is donated and intended to be used by a donee 
that is a food bank to provide food to the needy. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter for any amount taken 
into account in determining the credit under this section.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of the Internal 
Revenue Code of 1986 is amended by striking ‘‘plus’’ at 
the end of paragraph (32), by striking the period at the 
end of paragraph (33) and inserting ‘‘, plus’’, and by add-
ing at the end the following new paragraph: 
‘‘(34) the farmers food donation credit under 
section 45U.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45U. Farmers food donation credit.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made after the 
date of the enactment of this Act, in taxable years ending 
after the date of the enactment of this section. 
Æ 
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