Skip to main content
S 94 109th Congress Senate

Good Samaritan Hunger Relief Tax Incentive Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for a charitable deduction for contributions of food inventory.

Introduced: May 23, 2005 See on congress.gov
Taxation Agriculture and FoodCharitable contributionsCommerceFinance and Financial Sector
More subjectsShow fewer subjects
Food industryFood reliefIncome taxInventoriesTax deductionsValuation
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Jan 24, 2005
Read twice and referred to the Committee on Finance.
Jan 24, 2005
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action January 24, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Good Samaritan Hunger Relief Tax Incentive Act - Amends the Internal Revenue Code to allow individual taxpayers a tax deduction for charitable contributions of food inventory (the deduction is currently available only to certain corporations).
 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). S. 94: Good Samaritan Hunger Relief Tax Incentive Act. 109th Congress. Open America. https://openamerica.io/bill/109-S-94/
MLA
"S. 94: Good Samaritan Hunger Relief Tax Incentive Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-94/.
Bluebook (legal)
S. 94, 109th Cong. (2026), https://openamerica.io/bill/109-S-94/.
Markdown link
[S. 94: Good Samaritan Hunger Relief Tax Incentive Act](https://openamerica.io/bill/109-S-94/)
Report a problem