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H.R. 2945 113th Congress House

To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.

Introduced: May 21, 2014 See on congress.gov
Taxation Charitable contributionsFood assistance and reliefIncome tax deductionsSocial work, volunteer service, charitable organizations
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Aug 1, 2013
Referred to the House Committee on Ways and Means.
Aug 1, 2013
Introduced in House
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 Latest action August 1, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) increase from 10% to 15% of taxpayer net income the amount of deductible food inventory contributions which a taxpayer, including a C corporation, may make in any taxable year.

 Related & companion bills 2
  • HR 4719 America Gives More Act of 2014
  • S 1395 Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 18
All 18 Democratic 4
D
Bonamici, Suzanne
Oregon · Nov 19, 2014
 D
Brownley, Julia
California · Nov 19, 2014
Maffei, Daniel
· Nov 19, 2014
Bass, Karen
· May 21, 2014
Bishop, Timothy
· May 21, 2014
 D
McGovern, James P.
Massachusetts · May 21, 2014
Loebsack, David
· Apr 9, 2014
 D
Huffman, Jared
California · Mar 4, 2014
Barletta, Lou
· Feb 6, 2014
DOYLE, MIKE
· Feb 6, 2014
Davis, Rodney
· Jan 10, 2014
Cartwright, Matt
· Jan 3, 2014
FATTAH, CHAKA
· Jan 3, 2014
Lowenthal, Alan
· Dec 9, 2013
Shea-Porter, Carol
· Dec 9, 2013
Roskam, Peter
· Nov 19, 2013
KIND, RON
· Nov 15, 2013
Gerlach, Jim
· Aug 1, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2945: To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2945/
MLA
"H.R. 2945: To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2945/.
Bluebook (legal)
H.R. 2945, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2945/.
Markdown link
[H.R. 2945: To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.](https://openamerica.io/bill/113-HR-2945/)
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