H.R. 3976 would amend the Internal Revenue Code of 1986 to make permanent the deduction for contributions of food inventory by all corporations.

== Detailed Summary ==

<summary>
(Log inAmends the Internal Revenue Code to editmake permanent the wiki and be the first to providespecial rule allowing a detailed summarytax deduction for charitable contributions of the bill!)food inventories by business taxpayers (other than C corporations).
</summary>

<!--Leave in the 'summary' tags if you want the latest summary from the Congressional Research Service automatically to replace the text between the tags once it becomes available. -->

== Status of the Legislation ==

<status>
Latest Major Action: 10/25/2007: Referred to House committee. Status: Referred to the House Committee on Ways and Means.
</status>

<!-- Leave in the 'status' tags if you want the latest reported status from THOMAS automatically to replace the text between the tags once it becomes available. -->

== Points in Favor ==

(Log in to edit the wiki and be the first to show why the bill should pass!)
<!-- First editor: Go ahead and take out the sentence in parentheses, and this notice! -->

== Points Against ==

(Log in to edit the wiki and be the first to show why the bill should not pass!)
<!-- First editor: Go ahead and take out the sentence in parentheses, and this notice! -->