I 
116TH CONGRESS 
2D SESSION 
H. R. 6498 
To establish special temporary rules relating to the charitable deduction 
for the donation of hand sanitizer by a distilled spirits operation, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 14, 2020 
Ms. OMAR (for herself, Mr. YARMUTH, Ms. PINGREE, and Mr. KILMER) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To establish special temporary rules relating to the charitable 
deduction for the donation of hand sanitizer by a distilled 
spirits operation, 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 ‘‘Sanitary Access For 
Everyone Act of 2020’’ or the ‘‘SAFE Act of 2020’’. 
SEC. 2. TEMPORARY INCREASE IN LIMITATION ON CERTAIN 
QUALIFIED CONTRIBUTIONS. 
(a) SUSPENSION OF CURRENT LIMITATION.—Except 
as otherwise provided in subsection (b), qualified contribu-
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(2) CORPORATIONS.—In the case of a corpora-
tion— 
(A) LIMITATION.—Any qualified contribu-
tion of hand sanitizer shall be allowed as a de-
duction only to the extent that the aggregate of 
such contributions does not exceed the excess of 
the taxpayer’s taxable income (as determined 
under paragraph (2) of section 170(b) of such 
Code) over the amount of all other charitable 
contributions allowed under such paragraph. 
(B) 
CARRYOVER.—If 
the 
aggregate 
amount of qualified contributions of hand sani-
tizer made in the contribution year (within the 
meaning of section 170(d)(2) of such Code) ex-
ceeds the limitation of clause (i), such excess 
shall be appropriately taken into account under 
section 170(d)(2) subject to the limitations 
thereof. 
(c) QUALIFIED CONTRIBUTIONS
OF HAND SANI-
TIZER.— 
(1) IN GENERAL.—For purposes of this sub-
section, the term ‘‘qualified contribution of hand 
sanitizer’’ means a contribution of property as de-
scribed in section 170(e)(3)(A) of such Code if— 
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(A) such property is hand sanitizer con-
tributed— 
(i) by a distilled spirits operation, and 
(ii) during the period beginning on 
February 1, 2020, and ending December 
31, 2020. 
(2) SPECIAL RULES.— 
(A) TREATMENT FOR CONTRIBUTIONS OF 
HAND
SANITIZER
BY
INDIVIDUALS
AND
COR-
PORATIONS.—In the case of a charitable con-
tribution of hand sanitizer, paragraph (3) of 
section 170(e) of such Code shall be applied to 
such contribution without regard to whether the 
contribution is made by a C corporation. 
(B) CONTRIBUTIONS OF HAND SANITIZER 
TO FOR-PROFIT ENTITIES.—In the case of a 
charitable contribution of hand sanitizer, dona-
tions to for-profit hospitals, nursing homes, sen-
ior care facilities, and businesses deemed essen-
tial by local, State, or Federal Governments will 
be treated as qualified contributions under sec-
tion 170(e)(3) of such Code. 
(C) DETERMINATION
OF
FAIR
MARKET 
VALUE.—In the case of any contribution of 
hand sanitizer which cannot or will not be sold 
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by reason of being produced by the taxpayer ex-
clusively for the purposes of transferring the 
hand sanitizer to an organization described in 
section 170(e)(3)(A) of such Code, the fair 
market value of such contribution shall be de-
termined— 
(i) by taking into account the price at 
which the same or substantially the same 
items (as to both type and quality) are sold 
by the taxpayer at the time of the con-
tribution (or, if not so sold at such time, 
in the recent past), or, if produced solely 
for donation, by taking into account the 
price at which the same or substantially 
the same items are sold on the open mar-
ket. 
(3) DISTILLED SPIRITS OPERATION.—The term 
‘‘distilled spirits operation’’ has the meaning given 
such term in section 5002(a)(2) of such Code. 
(4) HAND
SANITIZER.—For purposes of this 
section, the term ‘‘hand sanitizer’’ means any anti-
septic rub manufactured in accordance with the fol-
lowing Food and Drug Administration regulations 
and guidelines: 
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(A) ‘‘Safety and Effectiveness of Consumer 
Antiseptic Rubs; Topical Antimicrobial Drug 
Products for Over-the-Counter Human Use’’, 
published on April 12, 2019 (or any successor 
regulation). 
(B) ‘‘Policy for Temporary Compounding 
of Certain Alcohol-Based Hand Sanitizer Prod-
ucts During the Public Health Emergency’’, 
published March 27, 2020 (or any successor 
regulation). 
(C) Any other policy of the Food and Drug 
Administration authorizing the production of 
hand sanitizer or antiseptic rub. 
(d) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section. 
(e) EFFECTIVE DATE.—This section shall apply to 
qualified contributions of hand sanitizer made in taxable 
years beginning after December 31, 2019, and before Jan-
uary 1, 2021. 
Æ 
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