S-1395 : Still Just a Bill

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.

Action Timeline

Action DateTypeTextSource
2013-07-30IntroReferralRead twice and referred to the Committee on Finance.Senate
2013-07-30IntroReferralIntroduced in SenateLibrary of Congress

Policy Area :

Taxation
See Subjects
  • Charitable contributions
  • Food assistance and relief
  • Income tax deductions
  • Social work, volunteer service, charitable organizations

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