A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.

Amends the Internal Revenue Code to allow a farmer an income tax deduction for specified agricultural products donated to a State for the care of individuals adversely affected by a major natural disaster.

Sets the amount of such deduction at the fair market value of the charitable contribution minus production costs for which the taxpayer has taken a deduction.