WHEREAS, in September 2005, Congress enacted the Katrina Emergency Tax Relief Act of 2005, P.L. 109-73, which included a special rule for charitable deductions for contributions of food inventory from any trade or business of a taxpayer, rather than only from C Corporations; and

WHEREAS, deductions authorized under the special rule for contributions of food inventory are limited to donations made prior to December 31, 2005; and

WHEREAS, hunger in America was a reality for millions of Americans prior to the devastation wreaked in the United States by hurricanes in 2005; and

WHEREAS, revising the special rule for contributions of food inventory to enable donors to receive a charitable deduction in the amount of the fair market value of their donations, and to authorize deductions for contributions made after December 31, 2005, would provide a financial incentive for companies of all sizes to join the effort to eliminate hunger in the United States; and

WHEREAS, the federal government strives to prevent hunger through federal nutrition programs, which include the Food Stamp program and the Commodity Supplemental Food Program; and

WHEREAS, adequate funding for all federal nutrition programs is critical to eliminate hunger in America; now, therefore,

BE IT RESOLVED by the House of Representatives of the Twenty-third Legislature of the State of Hawaii, Regular Session of 2006, that Hawaii's Congressional delegation is urged to support the passage of laws that provide incentives for charitable contributions by businesses and individuals for hunger relief programs, and to support adequate funding for all federal nutrition programs, including the Food Stamp Program and the Commodity Supplemental Food Program; and

BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to each member of Hawaii's Congressional delegation and to the President of the United States.

Report Title:

Urging Hawaii's congressional delegation to support legislation that assists hungry Americans.