Title: Wild Game Donation Act of 2019
Policy area: Taxation

Summary:
Wild Game Donation Act of 2019
This bill modifies the tax treatment of donations of wild game meat to (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gross income of meat processors processing fees paid by a charitable organization for the processing of donated wild game meat.
"Qualified wild game meat" is the meat of any animal typically used for human consumption, but only if (1) such animal is killed in the wild by the individual making the charitable contribution and is hunted or taken in accordance with all state and local laws, (2) the meat is processed for human consumption by a licensed processor, and (3) the meat is apparently wholesome as determined by regulations under the Bill Emerson Good Samaritan Food Donation Act.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2291 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2291

 To amend the Internal Revenue Code of 1986 to provide tax incentives 
                  for the donation of wild game meat.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 2019

 Mr. Young (for himself, Mr. Kelly of Pennsylvania, Mr. Loebsack, and 
Mr. Westerman) 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 tax incentives 
                  for the donation of wild game meat.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Wild Game Donation Act of 2019''.

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 charitable 
                contribution by an individual of qualified wild game 
                meat, the amount of such contribution 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),
                            ``(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 appropriate Federal, 
                        State, and local laws and regulations and which 
                        is in compliance with all such laws and 
                        regulations, and
                            ``(iv) such meat is apparently wholesome 
                        (under regulations similar to the regulations 
                        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 processing wild game meat, but only to 
                the extent that such meat is donated as a charitable 
                contribution under this section.''.
    (b) Exclusion of Processor's Income From Tax Exempt 
Organizations.--
            (1) In general.--Part III of subchapter B of chapter 1 of 
        the Internal Revenue Code of 1986 is amended by inserting after 
        section 139G the following new section:

``SEC. 139H. CERTAIN INCOME RECEIVED FROM CHARITABLE ORGANIZATIONS.

    ``(a) In General.--Gross income of a qualified meat processor shall 
not include any amount paid to such processor as a qualified processing 
fee by a charitable organization 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 provide free food to 
        individuals in need of food assistance.
            ``(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 regard to clause (iii) thereof) which is 
        received as a 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 sections 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 
        139G the following new item:

``Sec. 139H. Certain income received from charitable organizations.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to donations made, and fees received, after the date of the 
enactment of this Act.
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