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S 2680 99th Congress Senate

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
Taxation Charitable contributionsDisaster reliefDisasters and Disaster ReliefFarm produce
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Food and Food IndustryFood reliefIncome taxPublic Welfare and CharitiesTax deductions
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Jul 23, 1986
Read twice and referred to the Committee on Finance.
Jul 23, 1986
Introduced in Senate
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 Latest action July 23, 1986

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 5301 Identical bill A bill to provide tax deductions to those who provide contributions of agricultural property for victims of natural dis…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 23, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2680: 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.. 99th Congress. Open America. https://openamerica.io/bill/99-S-2680/
MLA
"S. 2680: 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.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-2680/.
Bluebook (legal)
S. 2680, 99th Cong. (2026), https://openamerica.io/bill/99-S-2680/.
Markdown link
[S. 2680: 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.](https://openamerica.io/bill/99-S-2680/)
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