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S 561 100th Congress Senate Taxation Agricultural economics Agricultural surpluses Agriculture and Rural Affairs Charitable contributions Disaster relief Disasters and Disaster Relief Farm produce Food and Food Industry Food relief Income tax Public Welfare and Charities Tax deductions

A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.

Introduced: February 19, 1987 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
Feb 19, 1987
Read twice and referred to the Committee on Finance.
Feb 19, 1987
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a farmer an income tax deduction for specified agricultural products donated to a State for the care of individuals adversely affected by a major natural disaster.

Sets the amount of such deduction at the fair market value of the charitable contribution minus production costs for which the taxpayer has taken a deduction.

What's happening now February 19, 1987

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2288 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate ag…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 19, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). S. 561: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.. 100th Congress. Open America. https://openamerica.io/bill/100-S-561/
MLA
"S. 561: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-561/.
Bluebook (legal)
S. 561, 100th Cong. (2026), https://openamerica.io/bill/100-S-561/.
Markdown link
[S. 561: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.](https://openamerica.io/bill/100-S-561/)
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