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HR 4280 100th Congress House Taxation Agricultural economics Agricultural surpluses Agriculture and Rural Affairs Charitable contributions Farm produce Food and Food Industry Food relief Income tax Livestock Public Welfare and Charities Tax credits

A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for contributions of certain agricultural products to certain tax-exempt organizations.

Introduced: March 29, 1988 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 29, 1988
Referred to House Committee on Ways and Means.
Mar 29, 1988
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an income tax credit for farmers' or ranchers' charitable contributions of certain agricultural products. Sets the amount of the credit at ten percent of the taxpayer's choice of either the wholesale market price or the most recent sale price of the product. Describes products eligible for the credit.

Disallows the credit with respect to amounts permitted as tax deductions.

What's happening now March 29, 1988

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Mfume, Kweisi
Maryland · Mar 29, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4280: A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for contributions of certain agricultural products to certain tax-exempt organizations.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-4280/
MLA
"H.R. 4280: A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for contributions of certain agricultural products to certain tax-exempt organizations.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-4280/.
Bluebook (legal)
H.R. 4280, 100th Cong. (2026), https://openamerica.io/bill/100-HR-4280/.
Markdown link
[H.R. 4280: A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for contributions of certain agricultural products to certain tax-exempt organizations.](https://openamerica.io/bill/100-HR-4280/)
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