113 S1194 IS: To amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat.
U.S. Senate
2013-06-20
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Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Charitable deduction for
costs associated with donations of wild game meat
(a)Subsection (e) of
section 170 of the Internal Revenue Code of 1986 is amended by adding at the
end the following new paragraph:
(8)Special rule
for contributions of wild game meat
(A)In the case of a charitable contribution by an individual
of qualified wild game meat, the amount of such contribution otherwise taken
into account under this section (after the application of paragraph (1)(A))
shall be increased by the amount of the qualified processing fees paid with
respect to such contribution.
(B)For purposes of this paragraph, the term
qualified wild game meat means the meat of any animal which is
typically used for human consumption, but only if—
(i)such animal is
killed in the wild by the individual making the charitable contribution of such
meat (not including animals raised on a farm for the purpose of sport
hunting),
(ii)such animal is
hunted or taken in accordance with all State and local laws and regulations,
including season and size restrictions,
(iii)such meat is
processed for human consumption by a processor which is licensed for such
purpose under the appropriate Federal, State, and local laws and regulations
and which is in compliance with all such laws and regulations, and
(iv)such meat is
apparently wholesome (under regulations similar to the regulations under
section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act).
(C)For purposes of this paragraph, the term
qualified processing fee means any fee or charge paid to a
processor which fulfills the requirements of subparagraph (B)(iii) for the
purpose of processing wild game meat, but only to the extent that such meat is
donated as a charitable contribution under this
section.
.
(b)Exclusion of
processor's income from tax exempt organizations
(1)Part III of subchapter B of chapter 1 of the Internal
Revenue Code of 1986 is amended by inserting after section 139D the following
new section:
139E.Certain
income received from charitable organizations
(a)Gross income of a qualified meat processor shall not
include any amount paid to such processor as a qualified processing fee by a
charitable organization for the processing of donated wild game meat.
(b)For
purposes of this section—
(1)The term qualified meat processor means a
processor which fulfills the requirements of section 170(e)(8)(B)(iii).
(2)The term charitable organization means
an entity to which a charitable contribution may be made under section 170(c)
and the charitable purpose of which is to provide free food to individuals in
need of food assistance.
(3)The term donated wild game meat means
qualified wild game meat (as defined in section 170(e)(8)(B), without regard to
clause (iii) thereof) which is received as a charitable contribution (as
defined in section 170(c)) by a charitable organization.
(4)The term qualified processing fee
means any fee or charge paid to a qualified meat processor for the purpose of
processing donated wild game
meat.
.
(2)The table of sections for part III of subchapter B of
chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after
the item relating to section 139D the following new item:
Sec. 139E. Certain income
received from tax exempt
organizations.
.
(c)The amendments made by this section shall apply to donations
made, and fees received, after the date of the enactment of this Act.