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.
Taxation
Agriculture and FoodCharitable contributionsCommerceFinance and Financial Sector
More subjectsShow fewer subjects
Food industryFood reliefIncome taxInventoriesTax deductionsValuation
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
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.
Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
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
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 94: Good Samaritan Hunger Relief Tax Incentive Act. 109th Congress. Open America. https://openamerica.io/bill/109-S-94/
"S. 94: Good Samaritan Hunger Relief Tax Incentive Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-94/.
S. 94, 109th Cong. (2026), https://openamerica.io/bill/109-S-94/.
[S. 94: Good Samaritan Hunger Relief Tax Incentive Act](https://openamerica.io/bill/109-S-94/)