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HR 2450 105th Congress House

Good Samaritan Tax Act

Official title: To amend the Internal Revenue Code of 1986 to clarify the amount of the charitable deduction allowable for contributions of food inventory, and for other purposes.

Introduced: November 4, 1997 See on congress.gov
Taxation Agriculture and FoodBusiness income taxCharitable contributionsCommerce
More subjectsShow fewer subjects
Food industryFood reliefIncome taxInventoriesPersonal income taxTax deductions
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 17, 1998
Sponsor introductory remarks on measure. (CR E394-395)
Feb 26, 1998
Sponsor introductory remarks on measure. (CR E248-250)
Sep 10, 1997
Referred to the House Committee on Ways and Means.
Sep 10, 1997
Introduced in House
Sep 9, 1997
Sponsor introductory remarks on measure. (CR E1700)
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 Latest action March 17, 1998

Sponsor introductory remarks on measure. (CR E394-395)

 Plain-English summary Congressional Research Service

Good Samaritan Tax Act - Amends the Internal Revenue Code to set forth a rule for determining the amount of the deduction allowable for a charitable contribution of food inventory.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 5
Burr, Richard
· Oct 1, 1998
 D
Neal, Richard E.
Massachusetts · Aug 4, 1998
LAMPSON, NICK
· Jun 3, 1998
HOUGHTON, AMO
· May 12, 1998
FROST, MARTIN
· May 7, 1998
 D
Lofgren, Zoe
California · May 7, 1998
 D
Pelosi, Nancy
California · May 7, 1998
 D
Kaptur, Marcy
Ohio · Nov 4, 1997
 D
Markey, Edward J.
Massachusetts · Nov 4, 1997
Faleomavaega, Eni
· Oct 7, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2450: Good Samaritan Tax Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2450/
MLA
"H.R. 2450: Good Samaritan Tax Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2450/.
Bluebook (legal)
H.R. 2450, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2450/.
Markdown link
[H.R. 2450: Good Samaritan Tax Act](https://openamerica.io/bill/105-HR-2450/)
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