[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3949 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3949

 To amend the Internal Revenue Code of 1986 to extend for one year the 
   enhanced charitable deduction for contributions of food inventory.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 28, 2014

 Mr. Grayson 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 for one year the 
   enhanced charitable deduction for contributions of food inventory.

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

SECTION 1. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS 
              OF FOOD INVENTORY.

    (a) In General.--Clause (iv) of section 170(e)(3)(C) of the 
Internal Revenue Code of 1986 is amended by striking ``December 31, 
2013'' and inserting ``December 31, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after December 31, 2013.
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