S.Amdt. 4309

SA 4309. Mr. SCHUMER submitted an amendment intended to be proposed
to amendment SA 4301 proposed by Mr. Baucus to the bill H.R. 4213, to
amend the Internal Revenue Code of 1986 to extend certain expiring
provisions, and for other purposes; which was ordered to lie on the
table; as follows:

At the end of title VI, insert the following:

SEC. 6__. CHARITABLE DEDUCTION FOR COSTS ASSOCIATED WITH
DONATIONS OF WILD GAME MEAT.

(a) In General.--Subsection (e) of section 170 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(8) Special rule for contributions of wild game meat.--
``(A) In general.--In the case of a charitable contribution
by an individual of qualified wild game meat, the amount of
such contribution otherwise taken into account under this
section (after the application of paragraph (1)(A)) shall be
increased by the amount of the qualified processing fees paid
with respect to such contribution.
``(B) Qualified wild game meat.--For purposes of this
paragraph, the term `qualified wild game meat' means the meat
of any animal which is typically used for human consumption,
but only if--
``(i) such animal is killed in the wild by the individual
making the charitable contribution of such meat (not
including animals raised on a farm for the purpose of sport
hunting),
``(ii) such animal is hunted or taken in accordance with
all State and local laws and regulations, including season
and size restrictions,
``(iii) such meat is processed for human consumption by a
processor which is licensed for such purpose under the
appropriate Federal, State, and local laws and regulations
and which is in compliance with all such laws and
regulations, and
``(iv) such meat is apparently wholesome (under regulations
similar to the regulations under section 22(b)(2) of the Bill
Emerson Good Samaritan Food Donation Act).
``(C) Qualified processing fee.--For purposes of this
paragraph, the term `qualified processing fee' means any fee
or charge paid to a processor which fulfills the requirements
of subparagraph (B)(iii) for the purpose of processing wild
game meat, but only to the extent that such meat is donated
as a charitable contribution under this section.''.
(b) Exclusion of Processor's Income From Tax Exempt
Organizations.--
(1) In general.--Part III of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 is amended by inserting
before section 140 the following new section:

``SEC. 139F. CERTAIN INCOME RECEIVED FROM CHARITABLE
ORGANIZATIONS.

``(a) In General.--Gross income of a qualified meat
processor shall not include any amount paid to such processor
as a qualified processing fee by a charitable organization
for the processing of donated wild game meat.
``(b) Definitions.--For purposes of this section--
``(1) Qualified meat processor.--The term `qualified meat
processor' means a processor which fulfills the requirements
of section 170(e)(8)(B)(iii).
``(2) Charitable organization.--The term `charitable
organization' means an entity to which a charitable
contribution may be made under section 170(c) and the
charitable purpose of which is to provide free food to
individuals in need of food assistance.
``(3) Donated wild game meat.--The term `donated wild game
meat' means qualified wild game meat (as defined in section
170(e)(8)(B), without regard to clause (iii) thereof) which
is received as a charitable contribution (as defined in
section 170(c)) by a charitable organization.
``(4) Qualified processing fee.--The term `qualified
processing fee' means any fee or charge paid to a qualified
meat processor for the purpose of processing donated wild
game meat.''.
(2) Clerical amendment.--The table of sections for part III
of subchapter B of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting before the item relating to
section 140 the following new item:

``Sec. 139F. Certain income received from tax exempt organizations.''.

(c) Effective Date.--The amendments made by this section
shall apply to donations made, and fees received, after the
date of the enactment of this Act.
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