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.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2013-08-01 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2013-08-01 | IntroReferral | Introduced in House | Library of Congress |