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

H.R. 3949 · 113th Congress · Jan 28, 2014 · Lineage

A BILL

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.

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

1. Extension of enhanced charitable deduction for contributions of food inventory

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