Amends the Internal Revenue Code 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.
Defines "qualified wild game meat" as 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 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3142 Introduced in House (IH)]
112th CONGRESS
1st Session
H. R. 3142
To amend the Internal Revenue Code of 1986 to provide tax incentives
for the donation of wild game meat.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 6, 2011
Mr. Young of Alaska 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. 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 139C the following new section:
``SEC. 139D. 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
139C the following new item:
``Sec. 139D. Certain income received from tax exempt 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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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