I 112th CONGRESS 1st Session H. R. 3177 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.

1.

Short title

This Act may be cited as the Hunger Relief Trucking Tax Credit Act.

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:

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.