Meals for Communities Tax Credit Act

This bill would create a federal tax credit for restaurants and retail food businesses that donate prepared meals to certain tax-exempt charitable organizations. The credit would equal 50 percent of the fair market value of the donated meals, with each meal's value capped at $14, adjusted for inflation after 2026. A business could claim no more than $50,000 in this credit per year, and it could not also take a tax deduction for the same donations. The credit would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Darin LaHood Republican sponsor
• 2 cosponsors