House · Roll call 431 · 2nd session · July 17, 2014 A vote to send H.R. 4719, the America Gives More Act of 2014, back to committee with instructions.

How each party voted

Party-line vote: most Democrats and most Republicans voted on opposite sides.

About this vote

A motion to recommit with instructions sends the bill back to committee to be reported with a change. The bill amends the Internal Revenue Code to make permanent the enhanced deduction for charitable contributions of food inventory and to raise the deduction limit from 10% to 15% for taxpayers other than C corporations.

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Summary by the Congressional Research Service

America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food.