A bill entitled the "Hunger Relief Incentives Tax Act of 1983".

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for inventory and other property contributed to Federal, State or Local Governments for the care of the ill, the needy or infants. Allows individuals and other noncorporate taxpayers an income tax deduction for the contribution of food if the taxpayer is actively engaged in the trade or business of the production or marketing of food. Extends the deduction for food to include food which a qualifying organization removes from the fields of the taxpayer. Permits the donee-organization to charge a fee to the ultimate recipient of the donated food under certain conditions without jeopardizing the donor's charitable contribution deduction. Allows an income tax deduction for contributions of transportation services to move food. Limits the amount of the income tax deduction for contributions to 50 percent of the gross receipts the taxpayer would have realized from the sale of the food in the ordinary course of business where the taxpayer does not use the inventory method of accounting in computing taxable income. Limits the amount deductible for contributions of transportation services.…