; and (B) in the third sentence, by striking If a State and inserting the following: (C) Unused funds If a State ; and (3) in subsection (b)— (A) by striking (b) The value and inserting the following: (b) Treatment The value ; and (B) by striking appropriations made or authorized under this section and inserting amounts made available under subsection (a)(1) . 204. Expansion of charitable deduction for contributions of food inventory (a) Nonprofit retail sales Section 170(e)(3)(C) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (vii) Nonprofit retail sale For purposes of clause (i), a charitable contribution of food includes a contribution to or for the use of an organization described in subsection (c) that is a food bank, food pantry, soup kitchen, or other similar organization which holds such food for nonprofit retail sale. For purposes of the preceding sentence, the terms food bank , food pantry , and soup kitchen have the meanings given such terms by section 201A of the Emergency Food Assistance Act of 1983 ( 7 U.S.C. 7501 ). . (b) Effective date Except as otherwise provided in this subsection, the amendment made by this section shall apply to contributions made after the date of the enactment of this Act, in taxable years ending after such date. III Schools and other institutions 301. Establishment of Food Recovery Liaison Subtitle A of the Department of Agriculture Reorganization Act of 1994 ( 7 U.S.C. 6901 et seq.) is amended by adding at the end the following: 221. Food Recovery Liaison (a) Establishment The Secretary shall establish within the Office of the Secretary a Food Recovery Liaison to coordinate Federal programs to measure and reduce the incidence of food waste in accordance with this section. (b) Duties The Food Recovery Liaison shall— (1) coordinate food waste reduction efforts with other Federal agencies, including— (A) the Environmental Protection Agency; and (B) the Food and Drug Administration