[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7317 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 7317

To amend the Internal Revenue Code of 1986 to incentivize food donation 
      through tax credits and deductions, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 31, 2022

   Ms. Brown of Ohio (for herself, Ms. Pingree, Mr. Keller, and Mr. 
  Balderson) 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 incentivize food donation 
      through tax credits and deductions, 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 ``Further Incentivizing Nutritious 
Donations of Food Act of 2022'' or the ``FIND Food Act of 2022''.

SEC. 2. EXPANSION OF CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD 
              INVENTORY.

    (a) Nonprofit Retail Sales.--Section 170(e)(3)(C) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
clause:
                            ``(vii) Nonprofit retail sale.--For 
                        purposes of clause (i), a charitable 
                        contribution of food includes a contribution to 
                        or for the use of an organization described in 
                        subsection (c) that holds such food for 
                        nonprofit retail sale at a good Samaritan 
                        reduced price. For purposes of the preceding 
                        sentence, the term `good Samaritan reduced 
                        price' means a price that is an amount not 
                        greater than the cost of handling, 
                        administering, and distributing such food.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after the date of the enactment of this Act, in 
taxable years ending after such date.

SEC. 3. TAX DEDUCTION FOR THE COST OF TRANSPORTING DONATED FOOD.

    (a) In General.--Section 170(e) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(8) Special rule for certain out-of-pocket expenses in 
        giving services related to charitable contribution of food.--
                    ``(A) Qualified contributions.--For purposes of 
                this paragraph, the term `qualified contribution' means 
                the transportation costs (or any portion thereof) paid 
                or incurred by the taxpayer with respect to the 
                conveyance of a charitable contribution of food, 
                including the coordination or arrangement of 
                transportation services, determined without regard to 
                whether the contribution is made by a C corporation to 
                an organization which is described in section 501(c)(3) 
                and exempt from tax 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)), but only if--
                            ``(i) the use of the charitable 
                        contribution of food by the donee is related to 
                        the purpose or function constituting the basis 
                        for the organization's exemption under section 
                        501(a), and the food is to be used by the donee 
                        solely for the care of the ill, the needy, or 
                        infants, and
                            ``(ii) the taxpayer receives from the donee 
                        a written statement representing that the 
                        transportation costs resulted from the 
                        conveyance or arrangement of conveyance of a 
                        charitable contribution of food and that use 
                        and disposition of the food will be in 
                        accordance with the provisions of clause (i).
                    ``(B) Amount of reduction.--The reduction under 
                paragraph (1)(A) for any qualified contribution (as 
                defined in subparagraph (A)) that is a charitable 
                contribution of food shall be equal to 100 percent of 
                the costs paid or incurred by the taxpayer in 
                connection with the transportation of such charitable 
                contribution of food.
                    ``(C) Limitation.--The aggregate amount of such 
                contributions for any taxable year which may be taken 
                into account under this section shall not exceed--
                            ``(i) in the case of any taxpayer other 
                        than a C corporation, 10 percent of the 
                        taxpayer's aggregate net income for such 
                        taxable year from all trades or businesses from 
                        which such contributions were made for such 
                        year, computed without regard to this section, 
                        and
                            ``(ii) in the case of a C corporation, 10 
                        percent of taxable income (as defined in 
                        subsection (b)(2)(D)).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after the date of the enactment of this Act, in 
taxable years ending after such date.

SEC. 4. TAX CREDIT FOR FOOD DONATION BY FARMERS.

    (a) In General.--Subpart D 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. 45U. FARMERS FOOD DONATION CREDIT.

    ``(a) Allowance of Credit.--For purposes of section 38, the farmers 
food donation credit determined under this section for the taxable year 
is an amount equal to 50 percent of the fair market value of the 
qualified donation by an eligible farmer to any organization which is 
described in section 501(c)(3) and exempt from tax 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)).
    ``(b) Maximum Credit.--The credit determined under this section 
with respect to any eligible farmer for any taxable year shall not 
exceed $20,000.
    ``(c) Eligible Farmer.--The term `eligible farmer' means any 
taxpayer engaged in the trade or business of farming.
    ``(d) Qualified Donation.--The term `qualified donation' means a 
food crop (including roots, seeds, parts, or products thereof) grown by 
the taxpayer in the United States that is donated and intended to be 
used by a donee that is a food bank to provide food to the needy.
    ``(e) Denial of Double Benefit.--No deduction shall be allowed 
under this chapter for any amount taken into account in determining the 
credit under this section.''.
    (b) Credit Made Part of General Business Credit.--Subsection (b) of 
section 38 of the Internal Revenue Code of 1986 is amended by striking 
``plus'' at the end of paragraph (32), by striking the period at the 
end of paragraph (33) and inserting ``, plus'', and by adding at the 
end the following new paragraph:
            ``(34) the farmers food donation credit under section 
        45U.''.
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 is amended by adding at the end 
the following new item:

``Sec. 45U. Farmers food donation credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to contributions made after the date of the enactment of this 
Act, in taxable years ending after the date of the enactment of this 
section.
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