A bill to amend the Internal Revenue Code of 1954 to allow a charitable deduction for certain crops furnished by farmers to certain tax-exempt organizations.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow farmers an income tax deduction for the greater of the wholesale market value or the most recent sale price of crops which are not economically feasible for harvesting and are harvested and donated for charitable organizations for use in the organizations' charitable work.…