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HR 1325 106th 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: September 14, 1999 See on congress.gov
Taxation Agriculture and FoodBusiness income taxCharitable contributionsCommerce
More subjectsShow fewer subjects
Finance and Financial SectorFood industryFood reliefIncome taxInventoriesPersonal income taxTax deductionsValuation
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 25, 1999
Referred to the House Committee on Ways and Means.
Mar 25, 1999
Sponsor introductory remarks on measure. (CR E583-584)
Mar 25, 1999
Introduced in House
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 Latest action March 25, 1999

Referred to the House Committee on Ways and Means.

 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 20
All 20 Democratic 6 Independent 1
HOEFFEL, JOSEPH
· May 3, 2000
MCINNIS, SCOTT
· Apr 3, 2000
 D
Kaptur, Marcy
Ohio · Mar 8, 2000
CRANE, PHILIP
· Feb 29, 2000
DUNN, JENNIFER
· Feb 10, 2000
COMBEST, LARRY
· Feb 8, 2000
DEUTSCH, PETER
· Oct 5, 1999
 D
McGovern, James P.
Massachusetts · Sep 14, 1999
LUCAS, KEN
· Aug 4, 1999
 D
Markey, Edward J.
Massachusetts · Jul 30, 1999
 D
Lofgren, Zoe
California · Jul 15, 1999
GREENWOOD, JAMES
· Jun 15, 1999
 D
Neal, Richard E.
Massachusetts · Jun 10, 1999
Faleomavaega, Eni
· May 6, 1999
FROST, MARTIN
· May 6, 1999
 D
Pelosi, Nancy
California · May 6, 1999
Burr, Richard
· Apr 27, 1999
CHRISTENSEN, DONNA
· Apr 27, 1999
 I
Sanders, Bernard
Vermont · Apr 27, 1999
HOUGHTON, AMO
· Mar 25, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1325: Good Samaritan Tax Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1325/
MLA
"H.R. 1325: Good Samaritan Tax Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1325/.
Bluebook (legal)
H.R. 1325, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1325/.
Markdown link
[H.R. 1325: Good Samaritan Tax Act](https://openamerica.io/bill/106-HR-1325/)
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