S.Amdt. 4328

SA 4328. Ms. MURKOWSKI 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:

After section 251, insert the following:

SEC. 251A. CHARITABLE CONTRIBUTIONS OF APPARENTLY WHOLESOME
FOOD TO INDIAN TRIBES.

(a) In General.--Section 170(e)(3) (relating to special
rule for contributions of inventory and other property) is
amended--
(1) by redesignating subparagraph (E) as subparagraph (F);
and
(2) by inserting after subparagraph (D) the following new
subparagraph:
``(E) Special rule for indian tribes.--
``(i) In general.--For purposes of this paragraph, an
Indian tribe (as defined in section 7871(c)(3)(E)(ii)) shall
be treated as an organization eligible to be a donee under
subparagraph (A) with respect to apparently wholesome food
(as defined in section 22(b)(2) of the Bill Emerson Good
Samaritan Food Donation Act (42 U.S.C. 1791(b)(2)) (as in
effect on the date of the enactment of this subparagraph))
only.
``(ii) Use of property.--For purposes of subparagraph
(A)(i), if the use of the apparently wholesome food donated
is related to the exercise of an essential governmental
function of the Indian tribal government (within the meaning
of section 7871), such use shall be treated as related to the
purpose or function constituting the basis for the
organization's exemption.''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2009.
______