Wild Game Donation Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 2291 To amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat. IN THE HOUSE OF REPRESENTATIVES APRIL 10, 2019 Mr. YOUNG (for himself, Mr. KELLY of Pennsylvania, Mr. LOEBSACK, and Mr. WESTERMAN) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Wild Game Donation 4 Act of 2019’’. 5 SEC. 2. CHARITABLE DEDUCTION FOR COSTS ASSOCIATED 6 WITH DONATIONS OF WILD GAME MEAT. 7 (a) IN GENERAL.—Subsection (e) of section 170 of 8 the Internal Revenue Code of 1986 is amended by adding 9 at the end the following new paragraph: 10 VerDate Sep 11 2014 22:17 Apr 22, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2291.IH H2291 kjohnson on DSK79L0C42 with BILLS 2 •HR 2291 IH ‘‘(8) SPECIAL RULE FOR CONTRIBUTIONS OF 1 WILD GAME MEAT.— 2 ‘‘(A) IN GENERAL.—In the case of a chari- 3 table contribution by an individual of qualified 4 wild game meat, the amount of such contribu- 5 tion otherwise taken into account under this 6 section (after the application of paragraph 7 (1)(A)) shall be increased by the amount of the 8 qualified processing fees paid with respect to 9 such contribution. 10 ‘‘(B) QUALIFIED WILD GAME MEAT.—For 11 purposes of this paragraph, the term ‘qualified 12 wild game meat’ means the meat of any animal 13 which is typically used for human consumption, 14 but only if— 15 ‘‘(i) such animal is killed in the wild 16 by the individual making the charitable 17 contribution of such meat (not including 18 animals raised on a farm for the purpose 19 of sport hunting), 20 ‘‘(ii) such animal is hunted or taken 21 in accordance with all State and local laws 22 and regulations, including season and size 23 restrictions, 24 VerDate Sep 11 2014 22:17 Apr 22, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2291.IH H2291 kjohnson on DSK79L0C42 with BILLS 3 •HR 2291 IH ‘‘(iii) such meat is processed for 1 human consumption by a processor which 2 is licensed for such purpose under the ap- 3 propriate Federal, State, and local laws 4 and regulations and which is in compliance 5 with all such laws and regulations, and 6 ‘‘(iv) such meat is apparently whole- 7 some (under regulations similar to the reg- 8 ulations under section 22(b)(2) of the Bill 9 Emerson Good Samaritan Food Donation 10 Act). 11 ‘‘(C) QUALIFIED PROCESSING FEE.—For 12 purposes of this paragraph, the term ‘qualified 13 processing fee’ means any fee or charge paid to 14 a processor which fulfills the requirements of 15 subparagraph (B)(iii) for the purpose of proc- 16 essing wild game meat, but only to the extent 17 that such meat is donated as a charitable con- 18 tribution under this section.’’. 19 (b) EXCLUSION OF PROCESSOR’S INCOME FROM TAX 20 EXEMPT ORGANIZATIONS.— 21 (1) IN GENERAL.—Part III of subchapter B of 22 chapter 1 of the Internal Revenue Code of 1986 is 23 amended by inserting after section 139G the fol- 24 lowing new section: 25 VerDate Sep 11 2014 22:17 Apr 22, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2291.IH H2291 kjohnson on DSK79L0C42 with BILLS 4 •HR 2291 IH ‘‘SEC. 139H. CERTAIN INCOME RECEIVED FROM CHARI- 1 TABLE ORGANIZATIONS. 2 ‘‘(a) IN GENERAL.—Gross income of a qualified meat 3 processor shall not include any amount paid to such proc- 4 essor as a qualified processing fee by a charitable organi- 5 zation for the processing of donated wild game meat. 6 ‘‘(b) DEFINITIONS.—For purposes of this section— 7 ‘‘(1) QUALIFIED MEAT PROCESSOR.—The term 8 ‘qualified meat processor’ means a processor which 9 fulfills the requirements of section 170(e)(8)(B)(iii). 10 ‘‘(2) CHARITABLE ORGANIZATION.—The term 11 ‘charitable organization’ means an entity to which a 12 charitable contribution may be made under section 13 170(c) and the charitable purpose of which is to pro- 14 vide free food to individuals in need of food assist- 15 ance. 16 ‘‘(3) DONATED WILD GAME MEAT.—The term 17 ‘donated wild game meat’ means qualified wild game 18 meat (as defined in section 170(e)(8)(B), without re- 19 gard to clause (iii) thereof) which is received as a 20 charitable contribution (as defined in section 170(c)) 21 by a charitable organization. 22 ‘‘(4) QUALIFIED PROCESSING FEE.—The term 23 ‘qualified processing fee’ means any fee or charge 24 paid to a qualified meat processor for the purpose 25 of processing donated wild game meat.’’. 26 VerDate Sep 11 2014 22:17 Apr 22, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2291.IH H2291 kjohnson on DSK79L0C42 with BILLS 5 •HR 2291 IH (2) CLERICAL AMENDMENT.—The table of sec- 1 tions for part III of subchapter B of chapter 1 of 2 the Internal Revenue Code of 1986 is amended by 3 inserting after the item relating to section 139G the 4 following new item: 5 ‘‘Sec. 139H. Certain income received from charitable organizations.’’. (c) EFFECTIVE DATE.—The amendments made by 6 this section shall apply to donations made, and fees re- 7 ceived, after the date of the enactment of this Act. 8 Æ VerDate Sep 11 2014 22:17 Apr 22, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H2291.IH H2291 kjohnson on DSK79L0C42 with BILLS