Bill Summary
The Wild Game Donation Act of 2019 is a proposed bill that would amend the Internal Revenue Code of 1986 in order to provide tax incentives for individuals who donate wild game meat to charitable organizations. This legislation would add a new section to the code, allowing for a special rule that increases the amount of a charitable contribution by the individual donating wild game meat by the amount of qualified processing fees paid. The bill defines qualified wild game meat as meat from animals typically consumed by humans, hunted or taken in accordance with state and local laws, and processed for human consumption by a licensed processor. The bill also excludes the income of processors who fulfill these requirements from being taxed by the government. These amendments would apply to donations and fees made after the date of the enactment of the bill.
Possible Impacts
1. Hunters who typically donate wild game meat to charitable organizations may be encouraged to donate more frequently due to the added tax incentives provided by this legislation. This could potentially benefit individuals who rely on food assistance from charitable organizations.
2. Small, locally-owned meat processing businesses may see an increase in demand for their services as more hunters seek out processors who are licensed and compliant with regulations in order to qualify for the charitable deduction. This could positively affect the local economy and job market.
3. Charitable organizations that provide free food to individuals in need may receive a greater variety of protein options, including wild game meat, due to the incentives provided by this legislation. This could improve the nutritional value of meals provided to those in need.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2291 Introduced in House (IH)]
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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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Wild Game Donation Act of 2019''.
SEC. 2. 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 after
section 139G the following new section:
``SEC. 139H. 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 after the item relating to section
139G the following new item:
``Sec. 139H. Certain income received from charitable 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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