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HR 1325 106th Congress House Taxation Agriculture and Food Business income tax Charitable contributions Commerce Finance and Financial Sector Food industry Food relief Income tax Inventories Personal income tax Tax deductions Valuation

Good Samaritan Tax Act

Introduced: March 25, 1999 See on congress.gov
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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 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.

What's happening now March 25, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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