On October 6, the Congressional Research Service updated its report on charitable contributions of food inventory to include rescue bill legislation on the subject that became law on October 3. Tax law provides a deduction for some charitable contributions of food inventory, which has generally been limited to those made by C corporations. The Emergency Economic and Stabilization Act of 2008 (Pub. L. No. 110-343) retroactively extended the temporary expansion of qualified donors provided for in the Katrina Emergency Tax Relief Act of 2005 (Pub. L. No. 109-73) through Dec. 31, 2009. The temporary expansion includes contributions made by sole proprietors, partnerships and S corporations. According to CRS, temporary expansion of the current enhanced deduction could reduce inequities between C corporations and other businesses. Determining what donated food products are worth is an issue when dealing with food bearing expiration dates. Those who support expanding the charitable deduction to all business taxpayers are most likely to argue that more food would be made available to the elderly, poor and infants than through direct food expenditure programs through the government. Others say that this expansion benefits those living near farm production areas rather than those who live far from farm areas. Still others assert that restaurants would primarily benefit from the expansion and that more restaurants are located in populated areas.