A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax for contributions of certain crops by farmers to certain tax-exempt organizations.

Amends the Internal Revenue Code to allow an income tax credit for charitable contributions of any agricultural product to tax-exempt organizations. Limits the credit to ten percent of the wholesale market price or the most recent sales price. Requires that the donated agricultural product be unsalable at a price which would enable the taxpayer to recover his costs and that it be fit for human consumption.