There is one summary for H.R.3227. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/15/2009)

Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory by certain noncorporate taxpayers; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) limit the reduction of such deduction in 2009 and 2010 to the amount by which the fair market value of the contributed food exceeds twice the basis of such food.