[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1954 Introduced in House (IH)]
109th CONGRESS
1st Session
H. R. 1954
To amend the Internal Revenue Code of 1986 to provide a tax credit for
the transportation of food for charitable purposes.
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IN THE HOUSE OF REPRESENTATIVES
April 28, 2005
Mr. McGovern (for himself and Mrs. Emerson) introduced the following
bill; which was referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to provide a tax credit for
the transportation of food for charitable 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 ``Hunger Relief Trucking Tax Credit
Act''.
SEC. 2. CREDIT FOR TRANSPORTATION OF FOOD FOR CHARITABLE PURPOSES.
(a) In General.--Subpart B 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. 30B. CREDIT FOR TRANSPORTATION OF FOOD FOR CHARITABLE PURPOSES.
``(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an amount
equal to 25 cents for each mile for which the taxpayer uses a qualified
truck for a qualified charitable purpose during the taxable year.
``(b) Qualified Charitable Purpose.--For purposes of this section,
the term `qualified charitable purpose' means the transportation of
food in connection with the hunger relief efforts of an organization
which is described in section 501(c)(3) and is exempt from taxation
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)).
``(c) Qualified Truck.--For purposes of this section, the term
`qualified truck' means a truck which--
``(1) has a capacity of not less than 1,760 cubic square
feet,
``(2) is owned, leased, or operated by the taxpayer, and
``(3) is ordinarily used for hauling property in the course
of a business.
``(d) Other Rules.--
``(1) Denial of double benefit.--No credit shall be allowed
under this section with respect to any amount for which a
deduction is allowed under any other provision of this chapter.
``(2) No credit where taxpayer is compensated.--No credit
shall be allowed under this section if the taxpayer receives
compensation in connection with the use of the qualified truck
for the qualified charitable purpose.
``(3) Capacity requirement.--No credit shall be allowed
under this section unless at least 50 percent of the hauling
capacity of the qualified truck (measured in cubic square feet)
is used for the qualified charitable purpose.''.
(b) Conforming Amendment.--The table of sections for subpart B 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 item:
``Sec. 30B. Credit for transportation of food for charitable
purposes.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 2004.
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