A bill to amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat.
Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Jun 20, 2013
Amends the Internal Revenue Code to: (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gross income of meat processors processing fees paid by a charitable organization for the processing of donated wild game meat.
Defines "qualified wild game meat" as the meat of any animal typically used for human consumption but only if: (1) such animal is killed in the wild by the individual making the charitable contribution and is hunted or taken in accordance with all state and local laws, (2) the meat is processed for human consumption by a licensed processor, and (3) the meat is apparently wholesome as determined by regulations under the Bill Emerson Good Samaritan Food Donation Act.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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