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S. 1395 113th Congress Senate

Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013

Official title: A bill to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.

Introduced: July 30, 2013 See on congress.gov
Taxation Charitable contributionsFood assistance and reliefIncome tax deductionsSocial work, volunteer service, charitable organizations
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 30, 2013
Read twice and referred to the Committee on Finance.
Jul 30, 2013
Sponsor introductory remarks on measure. (CR S6077)
Jul 30, 2013
Introduced in Senate
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 Latest action July 30, 2013

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013 - Amends the Internal Revenue Code to: (1) modify the tax deduction for charitable contributions of food inventory by limiting the reduction in such deduction to the amount by which the fair market valuation of the contributed food exceeds twice the basis of such food, and (2) make such deduction permanent.

 Related & companion bills 2
 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. 1395: Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-1395/
MLA
"S. 1395: Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1395/.
Bluebook (legal)
S. 1395, 113th Cong. (2026), https://openamerica.io/bill/113-S-1395/.
Markdown link
[S. 1395: Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013](https://openamerica.io/bill/113-S-1395/)
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