[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6498 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6498

    To establish special temporary rules relating to the charitable 
  deduction for the donation of hand sanitizer by a distilled spirits 
                   operation, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 2020

   Ms. Omar (for herself, Mr. Yarmuth, Ms. Pingree, and Mr. Kilmer) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To establish special temporary rules relating to the charitable 
  deduction for the donation of hand sanitizer by a distilled spirits 
                   operation, and for other 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 ``Sanitary Access For Everyone Act of 
2020'' or the ``SAFE Act of 2020''.

SEC. 2. TEMPORARY INCREASE IN LIMITATION ON CERTAIN QUALIFIED 
              CONTRIBUTIONS.

    (a) Suspension of Current Limitation.--Except as otherwise provided 
in subsection (b), qualified contributions of hand sanitizer shall be 
disregarded in applying subsections (b) and (d) of section 170 of the 
Internal Revenue Code of 1986.
    (b) Application of Increased Limitation.--For purposes of section 
170 of the Internal Revenue Code of 1986--
            (1) Individuals.--In the case of an individual--
                    (A) Limitation.--Any qualified contribution of hand 
                sanitizer shall be allowed as a deduction only to the 
                extent that the aggregate of such contributions does 
                not exceed the excess of the taxpayer's contribution 
                base (as defined in subparagraph (H) of section 
                170(b)(1) of such Code) over the amount of all other 
                charitable contributions allowed under section 
                170(b)(1) of such Code.
                    (B) Carryover.--If the aggregate amount of 
                qualified contributions of hand sanitizer made in the 
                contribution year (within the meaning of section 
                170(d)(1) of such Code) exceeds the limitation of 
                clause (i), such excess shall be added to the excess 
                described in section 170(b)(1)(G)(ii).
            (2) Corporations.--In the case of a corporation--
                    (A) Limitation.--Any qualified contribution of hand 
                sanitizer shall be allowed as a deduction only to the 
                extent that the aggregate of such contributions does 
                not exceed the excess of the taxpayer's taxable income 
                (as determined under paragraph (2) of section 170(b) of 
                such Code) over the amount of all other charitable 
                contributions allowed under such paragraph.
                    (B) Carryover.--If the aggregate amount of 
                qualified contributions of hand sanitizer made in the 
                contribution year (within the meaning of section 
                170(d)(2) of such Code) exceeds the limitation of 
                clause (i), such excess shall be appropriately taken 
                into account under section 170(d)(2) subject to the 
                limitations thereof.
    (c) Qualified Contributions of Hand Sanitizer.--
            (1) In general.--For purposes of this subsection, the term 
        ``qualified contribution of hand sanitizer'' means a 
        contribution of property as described in section 170(e)(3)(A) 
        of such Code if--
                    (A) such property is hand sanitizer contributed--
                            (i) by a distilled spirits operation, and
                            (ii) during the period beginning on 
                        February 1, 2020, and ending December 31, 2020.
            (2) Special rules.--
                    (A) Treatment for contributions of hand sanitizer 
                by individuals and corporations.--In the case of a 
                charitable contribution of hand sanitizer, paragraph 
                (3) of section 170(e) of such Code shall be applied to 
                such contribution without regard to whether the 
                contribution is made by a C corporation.
                    (B) Contributions of hand sanitizer to for-profit 
                entities.--In the case of a charitable contribution of 
                hand sanitizer, donations to for-profit hospitals, 
                nursing homes, senior care facilities, and businesses 
                deemed essential by local, State, or Federal 
                Governments will be treated as qualified contributions 
                under section 170(e)(3) of such Code.
                    (C) Determination of fair market value.--In the 
                case of any contribution of hand sanitizer which cannot 
                or will not be sold by reason of being produced by the 
                taxpayer exclusively for the purposes of transferring 
                the hand sanitizer to an organization described in 
                section 170(e)(3)(A) of such Code, the fair market 
                value of such contribution shall be determined--
                            (i) by taking into account the price at 
                        which the same or substantially the same items 
                        (as to both type and quality) are sold by the 
                        taxpayer at the time of the contribution (or, 
                        if not so sold at such time, in the recent 
                        past), or, if produced solely for donation, by 
                        taking into account the price at which the same 
                        or substantially the same items are sold on the 
                        open market.
            (3) Distilled spirits operation.--The term ``distilled 
        spirits operation'' has the meaning given such term in section 
        5002(a)(2) of such Code.
            (4) Hand sanitizer.--For purposes of this section, the term 
        ``hand sanitizer'' means any antiseptic rub manufactured in 
        accordance with the following Food and Drug Administration 
        regulations and guidelines:
                    (A) ``Safety and Effectiveness of Consumer 
                Antiseptic Rubs; Topical Antimicrobial Drug Products 
                for Over-the-Counter Human Use'', published on April 
                12, 2019 (or any successor regulation).
                    (B) ``Policy for Temporary Compounding of Certain 
                Alcohol-Based Hand Sanitizer Products During the Public 
                Health Emergency'', published March 27, 2020 (or any 
                successor regulation).
                    (C) Any other policy of the Food and Drug 
                Administration authorizing the production of hand 
                sanitizer or antiseptic rub.
    (d) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section.
    (e) Effective Date.--This section shall apply to qualified 
contributions of hand sanitizer made in taxable years beginning after 
December 31, 2019, and before January 1, 2021.
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