[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2436 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2436

  To amend the Internal Revenue Code of 1986 to extend the charitable 
    contributions deduction for food inventory, book inventory, and 
                   computer technology and equipment.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2009

  Ms. Kosmas 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 extend the charitable 
    contributions deduction for food inventory, book inventory, and 
                   computer technology and equipment.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charitable Goods Donation Act''.

SEC. 2. EXTENSION OF CHARITABLE CONTRIBUTIONS DEDUCTION FOR FOOD 
              INVENTORY, BOOK INVENTORY, AND COMPUTER TECHNOLOGY AND 
              EQUIPMENT.

    (a) Contributions of Food Inventory.--Clause (iv) of section 
170(e)(3)(C) of the Internal Revenue Code of 1986 is amended by 
striking ``December 31, 2009'' and inserting ``December 31, 2010''.
    (b) Contributions of Book Inventory to Public Schools.--Clause (iv) 
of section 170(e)(3)(D) of such Code is amended by striking ``December 
31, 2009'' and inserting ``December 31, 2010''.
    (c) Contributions of Computer Technology and Equipment for 
Educational Purposes.--Subparagraph (G) of section 170(e)(6) of such 
Code is amended by striking ``December 31, 2009'' and inserting 
``December 31, 2010''.
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