A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for contributions of certain agricultural products to certain tax-exempt organizations.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax credit to taxpayers engaged in the trade or business of raising agricultural products for contributions of agricultural products to certain tax-exempt organizations. Sets the amount of such credit at 10 percent of either: (1) the wholesale market price; or (2) the most recent sale price of the agricultural product contributed.…