Sec. 204. Expansion of charitable deduction for contributions of food inventory
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Section 170(e)(3)(C) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: For purposes of clause (i), a charitable contribution of food includes a contribution to or for the use of an organization described in subsection
(c)that is a food bank, food pantry, soup kitchen, or other similar organization which holds such food for nonprofit retail sale. For purposes of the preceding sentence, the terms food bank , food pantry , and soup kitchen have the meanings given such terms by section 201A of the Emergency Food Assistance Act of 1983 ( 7 U.S.C. 7501 ). . Except as otherwise provided in this subsection, the amendment made by this section shall apply to contributions made after the date of the enactment of this Act, in taxable years ending after such date.
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Sec. 204
Expansion of charitable deduction for contributions of food inventory
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