AB 714

This bill creates an individual income tax deduction for amounts paid by an

individual to process the meat of a game animal that the individual lawfully kills if

he or she donates the processed meat to a charitable organization. Under current

law, "game animals" include deer, moose, elk, bear, rabbits, squirrels, fox, and

raccoon. The bill also exempts from income and franchise taxes the amount of any

income derived from fees received for processing the meat of a game animal.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.