[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3177 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3177

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
          the transportation of food for charitable purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 13, 2011

 Mr. McGovern (for himself and Mrs. Emerson) 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 provide a tax credit for 
          the transportation of food for charitable purposes.

    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 ``Hunger Relief Trucking Tax Credit 
Act''.

SEC. 2. CREDIT FOR TRANSPORTATION OF FOOD FOR CHARITABLE PURPOSES.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 30E. CREDIT FOR TRANSPORTATION OF FOOD FOR CHARITABLE PURPOSES.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an amount 
equal to 25 cents for each mile for which the taxpayer uses qualified 
transportation property for a qualified charitable purpose during the 
taxable year.
    ``(b) Qualified Charitable Purpose.--For purposes of this section, 
the term `qualified charitable purpose' means the transportation of 
food in connection with the hunger relief efforts of an organization 
which is described in section 501(c)(3) and is exempt from taxation 
under section 501(a) (other than a private foundation, as defined in 
section 509(a), which is not an operating foundation, as defined in 
section 4942(j)(3)).
    ``(c) Qualified Transportation Property.--For purposes of this 
section, the term `qualified transportation property' means any 
trailer, semitrailer (with or without tractor), container, van, medium 
or light truck, or other property-carrying unit which--
            ``(1) does not exceed 53 feet in length and 80,000 pounds 
        in gross weight,
            ``(2) is owned, leased, or operated by the taxpayer, and
            ``(3) is ordinarily used for hauling property in the course 
        of a business.
    ``(d) Other Rules.--
            ``(1) Denial of double benefit.--No credit shall be allowed 
        under this section with respect to any amount for which a 
        deduction is allowed under any other provision of this chapter.
            ``(2) No credit where taxpayer is compensated.--No credit 
        shall be allowed under this section if the taxpayer receives 
        compensation in connection with the use of the qualified 
        transportation property for the qualified charitable purpose.
            ``(3) Capacity requirement.--No credit shall be allowed 
        under this section unless at least 50 percent of the hauling 
        capacity of the qualified transportation property (measured in 
        cubic square feet) is used for the qualified charitable 
        purpose.''.
    (b) Conforming Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new item:

``Sec. 30E. Credit for transportation of food for charitable 
                            purposes.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2010.
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