[Congressional Record Volume 159, Number 111 (Tuesday, July 30, 2013)]
[Senate]
[Page S6077]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. LEAHY (for himself, Mr. Cochran, Mr. Casey, and Mr. 
        Moran):
  S. 1395. A bill to amend the Internal Revenue Code of 1986 to 
permanently extend and expand the charitable deduction for 
contributions of food inventory; to the Committee on Finance.
  Mr. LEAHY. Mr. President, I am pleased today to introduce the Good 
Samaritan Hunger Relief Tax Incentive Act along with Senators Cochran, 
Casey, and Moran. This bill is an effort I have worked on with former 
Senator Richard Lugar for many years and I am happy to continue the 
effort on behalf of hungry families nationwide this Congress.
  In the wake of our Nation's economic recession, the demand on food 
banks, church food pantries, and soup kitchens has increased 
significantly. According to a study by the United States Department of 
Agriculture, over 50 million Americans lived in food insecure 
households in 2011. The same study found that households with children 
reported food insecurity at a much higher rate than households without 
children. In fact, in Vermont alone, over 12,000 children rely on food 
from food shelves each month.
  Despite the increased demand for donated food, it is estimated that 
between 25 and 40 percent of the food that is produced, grown, and 
transported in the United States will never be consumed. This 
contributes to the 70 billion pounds of fit and wholesome food that are 
sent to landfills in the United States each year.
  This bill would address this troubling trend by giving greater 
incentives to all businesses to donate food to non-profit organizations 
that feed the hungry. The current tax code allows corporations to 
receive a special deduction for donations to food banks, but it 
excludes many other small businesses such as farmers, ranchers, and 
restaurant owners from the same tax incentive. Unfortunately, these 
businesses often find it more cost effective to throw away food than to 
donate it to those in need.
  I am pleased beginning in 2006, Congress temporarily extended this 
tax incentive to most businesses, and most recently extended the 
provision through the end of 2013. After the provision was enacted, in 
the restaurant industry alone we saw a 137 percent increase in the 
pounds of food donated. The Good Samaritan Hunger Relief Tax Incentive 
Act would make this provision permanent, and would extend the deduction 
to farmers who often have large amounts of fresh food to donate.
  This bipartisan legislation is supported by numerous organizations 
including Feeding America, the American Farm Bureau Federation, the 
Food Marketing Institute, Grocery Manufactures Association, the 
National Restaurant Association, the Vermont Food Bank, and Hunger Free 
Vermont. I hope as this Congress considers comprehensive tax 
legislation in the future this measure is included. We must do more to 
ensure that no one in America goes hungry, and increasing the amount of 
food available to food banks is a critical step toward meeting that 
goal.
      By Mr. DURBIN:
  S. 1399. A bill to amend the Servicemembers Civil Relief Act to 
extend the interest rate limitation on debt entered into during 
military service to debt incurred during military service to 
consolidate or refinance student loans incurred before military 
service; to the Committee on Veterans' Affairs.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1399

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

     SECTION 1. INTEREST RATE LIMITATION ON DEBT ENTERED INTO 
                   DURING MILITARY SERVICE TO CONSOLIDATE OR 
                   REFINANCE STUDENT LOANS INCURRED BEFORE 
                   MILITARY SERVICE.

       (a) In General.--Subsection (a) of section 207 of the 
     Servicemembers Civil Relief Act (50 U.S.C. App. 527) is 
     amended--
       (1) in paragraph (1), by inserting ``on debt incurred 
     before service'' after ``Limitation to 6 percent'';
       (2) by redesignating paragraphs (2) and (3) as paragraphs 
     (3) and (4), respectively;
       (3) by inserting after paragraph (1) the following new 
     paragraph (2):
       ``(2) Limitation to 6 percent on debt incurred during 
     service to consolidate or refinance student loans incurred 
     before service.--An obligation or liability bearing interest 
     at a rate in excess of 6 percent per year that is incurred by 
     a servicemember, or the servicemember and the servicemember's 
     spouse jointly, during military service to consolidate or 
     refinance one or more student loans incurred by the 
     servicemember before such military service shall not bear an 
     interest at a rate in excess of 6 percent during the period 
     of military service.'';
       (4) in paragraph (3), as redesignated by paragraph (2) of 
     this subsection, by inserting ``or (2)'' after ``paragraph 
     (1)''; and
       (5) in paragraph (4), as so redesignated, by striking 
     ``paragraph (2)'' and inserting ``paragraph (3)''.
       (b) Implementation of Limitation.--Subsection (b) of such 
     section is amended--
       (1) in paragraph (1), by striking ``the interest rate 
     limitation in subsection (a)'' and inserting ``an interest 
     rate limitation in paragraph (1) or (2) of subsection (a)''; 
     and
       (2) in paragraph (2)--
       (A) in the paragraph heading, by striking ``as of date of 
     order to active duty''; and
       (B) by inserting before the period at the end the 
     following: ``in the case of an obligation or liability 
     covered by subsection (a)(1), or as of the date the 
     servicemember (or servicemember and spouse jointly) incurs 
     the obligation or liability concerned under subsection 
     (a)(2)''.
       (c) Student Loan Defined.--Subsection (d) of such section 
     is amended by adding at the end the following new paragraph:
       ``(3) Student loan.--The term `student loan' means the 
     following:
       ``(A) A Federal student loan made, insured, or guaranteed 
     under title IV of the Higher Education Act of 1965 (20 U.S.C. 
     1070 et seq.).
       ``(B) A private student loan as that term is defined 
     section 140(a) of the Truth in Lending Act (15 U.S.C. 
     1650(a)).''.
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