Feed the Community Act

This bill changes federal tax law so that businesses donating certain equipment and vehicles to nonprofits whose main mission is providing food to people in need can get the same enhanced tax deduction now allowed for donated food inventory. Covered items include commercial refrigerators and freezers, food storage shelving, delivery trucks, vans, trailers, shipping containers, insulated meal bags, warming boxes, and industrial cooking and meal-packing equipment. A taxpayer could choose to limit the reduction to the deduction to no more than 25 percent of the item's fair market value. The amount counted for meal transport equipment is capped at $500 and for meal preparation and packing equipment at $15,000 per tax year. The changes apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Nanette Diaz Barragán Democrat sponsor
• 26 cosponsors