HR 5840
Feed the Community Act
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Bill overview
This bill, the Feed the Community Act, amends the Internal Revenue Code to allow taxpayers to deduct donations of specific food-related equipment and vehicles as charitable contributions. Specifically, it expands the definition of ‘qualified property’ to include food storage equipment, transportation vehicles, and meal preparation equipment donated to nonprofits that provide food to communities in need. The deduction for these donations is capped at 25% of the property’s fair market value, with dollar limits of $500 for food transport equipment and $15,000 for meal preparation and packing equipment.
Key provisions
- Allows deductions for donations of food storage equipment (refrigerators, freezers, shelving).
- Allows deductions for donations of food transportation vehicles (trucks, vans, trailers).
- Allows deductions for donations of meal transport equipment (insulated bags, warming boxes).
- Allows deductions for donations of meal preparation and packing equipment (ovens, mixers, packing machinery).
- Establishes a maximum deduction of 25% of the fair market value for qualified property.
- Sets dollar limits of $500 for food transport equipment and $15,000 for meal preparation and packing equipment.
- Defines ‘qualified property’ as equipment used by nonprofits to provide food to communities in need.
- The changes will take effect for taxable years beginning after December 31, 2025.
Who is affected
- Taxpayers
- Nonprofit organizations
- Individuals in need
- Food banks
- Community organizations
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Eleanor Holmes [D-DC-At Large] Norton
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119th CONGRESS — 1st Session
H. R. 5840
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to allow charitable donations of food transportation vehicles and food storage equipment to receive the same tax treatment as charitable donations of food inventory in the case of donations to nonprofit organizations which provide food to communities in need.
This Act may be cited as the Feed the Community Act
.
in subparagraph (B)—
by redesignating clauses (i) and (ii) as subclauses (I) and (II), respectively,
by striking The reduction
and inserting:
by adding at the end the following new clause:
The amount taken into account under paragraph (1)(A) with respect to meal transport equipment and meal preparation and packing equipment of the taxpayer for the taxable year shall not exceed—
in the case of meal transport equipment, $500, and
in the case of meal preparation and packing equipment, $15,000.
in subparagraph (C)—
in the heading, by inserting and qualified property
after food inventory
,
in clause (i)—
by inserting or qualified property
after charitable contribution of food
, and
in subclause (II), by inserting qualified property and, in the case of food, to
after only to
, and
by adding at the end the following new clause:
qualified propertymeans fully functional food storage equipment, food transportation vehicles, meal transport equipment, and meal preparation and packing equipment which are donated to an organization the primary mission of which is to serve, deliver, or otherwise provide food commodities, food items, or prepared and cooked meals to individuals and communities in need.
food storage equipmentmeans—
an industrial or commercial grade refrigerator or freezer,
food transportation vehiclemeans a delivery truck, delivery van, trailer, or shipping container that is primarily used by the donee for the storage and transportation of food commodities or meals to individuals and communities in need.
The term meal transport equipment
means—
insulated bags,
warming boxes, and
other thermal carriers used to deliver prepared meals and keep them at a designated temperature during transport.
The term meal preparation and packing equipment
means—
industrial stoves, ovens, convention ovens, broilers, and industrial or large-scale mixers and related equipment,
machinery, fully assembled or in parts, used to seal, pack or otherwise contain meals or food items ready for consumption,
equipment or machinery used for packing trays with food items, or used to dispense sealing film or covers for meal trays.
in subparagraph (D), by striking This paragraph
and inserting Except in the case of qualified property described in subparagraph (C)(vii), this paragraph
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.