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<BillSummaries>
<item congress="113" measure-type="s" measure-number="1194" measure-id="id113s1194" originChamber="SENATE" orig-publish-date="2013-06-20" update-date="2013-07-02">
<title>A bill to amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat.</title>
<summary summary-id="id113s1194v00" currentChamber="SENATE" update-date="2013-07-02">
<action-date>2013-06-20</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p>Amends the Internal Revenue Code to: (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gross income of meat processors processing fees paid by a charitable organization for the processing of donated wild game meat. </p> <p>Defines "qualified wild game meat" as the meat of any animal typically used for human consumption but only if: (1) such animal is killed in the wild by the individual making the charitable contribution and is hunted or taken in accordance with all state and local laws, (2) the meat is processed for human consumption by a licensed processor, and (3) the meat is apparently wholesome as determined by regulations under the Bill Emerson Good Samaritan Food Donation Act.</p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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