LEGISLATIVE RESOLUTION urging the New York State Congressional deleg-
ation to enact H.R. 3729/S.166 to permanently extend and expand the
charitable deduction for contributions of food inventory

WHEREAS, The most recent food insecurity data released by USDA in 2011
shows that nearly 49 million 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 U.S. Congress has permitted a federal food
donation tax deduction to C corporation business taxpayers that donate
food product to charities in need across the Country; and
WHEREAS, This enhanced deduction was temporarily expanded to non-C
corporations, such as small businesses and farmers in 2005, with two-
year extensions granted in 2006, 2008, and 2010; and
WHEREAS, This enhanced deduction for non-C corporations expired at the
end of 2011 and is currently up for permanent reauthorization; 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 non-C
corporations is needed to maximize the potential donation opportunity;
now, therefore, be it
RESOLVED, That the New York State Congressional delegation be and
hereby is respectfully memorialized by this Legislative Body to enact
H.R. 3729/S.166 to permanently extend and expand the charitable
deduction for contributions of food inventory; and be it further
RESOLVED, That copies of this Resolution, suitably engrossed, be tran-
smitted to each member of the Congressional delegation from the State
New York.