CA AJR19

Urges Congress to enact HR 3729 or S 166 to permanently extend and expand the federal charitable tax deduction for food inventory donations

Food donation tax deduction has been available to C corporations since 1976, and was temporarily expanded to all taxpayers (including small businesses and farmers) in 2005 with two-year extensions in 2006, 2008, and 2010

The expanded deduction for non-C corporation taxpayers expired at the end of 2011 and requires permanent reauthorization

Enhanced deduction helps offset storage and transportation costs, encouraging donations of excess food to charities at a time when nearly 49 million Americans face food insecurity while billions of pounds of food are wasted annually

Directs the California Legislature to transmit copies of this resolution to all California members of Congress