S 2680
99th Congress
Senate
Taxation
Charitable contributions
Disaster relief
Disasters and Disaster Relief
Farm produce
Food and Food Industry
Food relief
Income tax
Public Welfare and Charities
Tax deductions
A bill to amend the Internal Revenue Code of 1954 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.
Introduced: July 23, 1986
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 23, 1986
Read twice and referred to the Committee on Finance.
Jul 23, 1986
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of a drought, flood, or other natural disaster. Provides that the amount of the deduction shall equal the wholesale market value of such agricultural product.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1