BILL NUMBER: AJR 19	ENROLLED
	BILL TEXT

	ADOPTED IN SENATE  AUGUST 29, 2012
	ADOPTED IN ASSEMBLY  AUGUST 22, 2012
	AMENDED IN ASSEMBLY  AUGUST 21, 2012
	AMENDED IN ASSEMBLY  AUGUST 14, 2012

INTRODUCED BY   Assembly Member Hall
   (Principal coauthor: Senator Wright)

                        SEPTEMBER 8, 2011

   Relative to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AJR 19, Hall. Federal taxation.
   This measure would urge the Congress of the United States to enact
HR 3729 or S 166 to permanently extend and expand the federal
charitable tax deduction for contributions of food inventory.



   WHEREAS, The most recent food insecurity data released by the
United States Department of Agriculture in 2011 shows that nearly 49
million people are at risk of hunger today in America; and
   WHEREAS, At the same time, billions of pounds of food are wasted
each year; and
   WHEREAS, Since 1976, the United States Congress has permitted a
federal food donation tax deduction to taxpayers that are "C"
corporations that donate food products to charities in need across
the country; and
   WHEREAS, This enhanced deduction was temporarily expanded to
taxpayers without regard to whether the taxpayer was a "C"
corporation, such as small businesses and farmers in 2005, with
two-year extensions granted in 2006, 2008, and 2010; and
   WHEREAS, This enhanced deduction for taxpayers without regard to
whether the taxpayer was a "C" corporation expired at the end of 2011
and is currently up for permanent reauthorization in HR 3729 and S
166; and
   WHEREAS, This enhanced deduction encourages the donating of excess
food to charity, by helping to offset the costs associated with
storing and transporting the excess food; and
   WHEREAS, Permanent reauthorization of the enhanced deduction for
taxpayers without regard to whether the taxpayer was a "C"
corporation is needed to maximize the potential donation opportunity;
now, therefore, be it
   Resolved by the Assembly and the Senate of the State of
California, jointly, That the Legislature respectfully urges the
Congress of the United States to enact HR 3729 or S 166 to
permanently extend and expand the federal charitable tax deduction
for contributions of food inventory; and be it further
   Resolved, That the Chief Clerk of the Assembly transmit copies of
this resolution to each Senator and Representative from California in
the Congress of the United States.