110 HR 3976 IH: To amend the Internal Revenue Code of 1986 to make permanent the deduction for contributions of food inventory by all corporations. U.S. House of Representatives 2007-10-25 text/xml EN 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.

I 110th CONGRESS 1st Session H. R. 3976 IN THE HOUSE OF REPRESENTATIVES October 25, 2007 Mr. Levin (for himself, Mr. McDermott, Mr. Ramstad, and Mr. Crowley) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to make permanent the deduction for contributions of food inventory by all corporations.

1.

Deduction for contributions of food inventory by all corporations made permanent

(a)

In general

Subparagraph (C) of section 170(e)(3) of the Internal Revenue Code of 1986 (relating to special rule for certain contributions of inventory and other property) is amended by striking clause (iv). (b)

Effective date

The amendment made by subsection (a) shall apply to made after December 31, 2007.