House
File
779
H-1297
Amend
House
File
779
as
follows:
1
1.
Page
22,
after
line
24
by
inserting:
2
<
DIVISION
___
3
NONPROFIT
FOOD
BANKS
4
Sec.
___.
Section
423.3,
Code
2019,
is
amended
by
adding
the
5
following
new
subsection:
6
NEW
SUBSECTION
.
107.
The
sales
price
from
the
sale
or
7
rental
of
tangible
personal
property
or
specified
digital
8
products,
or
services
furnished,
to
a
nonprofit
food
bank,
9
which
tangible
personal
property,
specified
digital
products,
10
or
services
are
to
be
used
by
the
nonprofit
food
bank
for
a
11
charitable
purpose.
For
purposes
of
this
subsection,
“nonprofit
12
food
bank”
means
an
organization
organized
under
chapter
504
13
and
qualifying
under
section
501(c)(3)
of
the
Internal
Revenue
14
Code
as
an
organization
exempt
from
federal
income
tax
under
15
section
501(a)
of
the
Internal
Revenue
Code
that
maintains
16
an
established
operation
involving
the
provision
of
food
or
17
edible
commodities
or
the
products
thereof
on
a
regular
basis
18
to
persons
in
need
or
to
food
pantries,
soup
kitchens,
hunger
19
relief
centers,
or
other
food
or
feeding
centers
that,
as
an
20
integral
part
of
their
normal
activities,
provide
meals
or
food
21
on
a
regular
basis
to
persons
in
need.
>
22
2.
By
renumbering
as
necessary.
23
______________________________
KRESSIG
of
Black
Hawk
-1-
HF779.2380
(2)
88
jm/jh
1/
1
#1.
#2.