BILL NUMBER: AJR 19CHAPTERED BILL TEXT RESOLUTION CHAPTER 137 FILED WITH SECRETARY OF STATE SEPTEMBER 18, 2012 APPROVED BY GOVERNOR SEPTEMBER 18, 2012 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.