in addition, senator enzi has been a big supporter of making the active financing exception, or a.f.e., permanent. our bill once again accomplishes this goal. senator roberts has been a strong supporter of the "s" corporation basis adjustment for charitable contributions and the charitable deduction for food inventory contributions, both of which will make permanent by passing this bill. senator thune has also been a leader with regard to the food inventory deduction, and he's also worked to enshiewsh that charitable -- enshould you are that charity -- ensure that charitable deductions from ira's recent tax-free -- remain tax-free, another permanent provision in the path act. senator heller has championed the special rules for real property contributions made for conservation purposes, yet another item that our bill makes permanent. the deduction for teacher classroom expenses is also made permanent in this bill. senators burr -- senator burr has been a strong supporter of that provision and deserves a lot of credit for it. the path act will make the low-income housing tax credit perm