Summary: H.R.5301 — 99th Congress (1985-1986)All Information (Except Text)

There is one summary for H.R.5301. Bill summaries are authored by CRS.

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Introduced in House (07/31/1986)

Amends the Internal Revenue Code to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of a drought, flood, or other natural disaster. Provides that the amount of the deduction shall equal the wholesale market value of such agricultural product.