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HR 3870 97th Congress House Taxation Agriculture and Rural Affairs Charitable contributions Farm produce Food and Food Industry Food relief Income tax Livestock Public Welfare and Charities Tax credits

A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax for contributions of certain crops by farmers to certain tax-exempt organizations.

Introduced: June 10, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 13, 1981
Executive Comment Requested from Treasury, USDA.
Jun 10, 1981
Referred to House Committee on Ways and Means.
Jun 10, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an income tax credit for charitable contributions of any agricultural product to tax-exempt organizations. Limits the credit to ten percent of the wholesale market price or the most recent sales price. Requires that the donated agricultural product be unsalable at a price which would enable the taxpayer to recover his costs and that it be fit for human consumption.

What's happening now July 13, 1981

Executive Comment Requested from Treasury, USDA.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jun 10, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3870: A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax for contributions of certain crops by farmers to certain tax-exempt organizations.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-3870/
MLA
"H.R. 3870: A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax for contributions of certain crops by farmers to certain tax-exempt organizations.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-3870/.
Bluebook (legal)
H.R. 3870, 97th Cong. (2026), https://openamerica.io/bill/97-HR-3870/.
Markdown link
[H.R. 3870: A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax for contributions of certain crops by farmers to certain tax-exempt organizations.](https://openamerica.io/bill/97-HR-3870/)
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