119-hr5809

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5809 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 5809

 To amend the Internal Revenue Code of 1986 to allow a credit against 
 tax for food donations.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 October 21, 2025

 Mr. Thanedar introduced the following bill; which was referred to the 
 Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to allow a credit against 
 tax for food donations.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Fight Hunger Act''.

SEC. 2. TAX CREDIT FOR DONATIONS TO CHARITABLE ORGANIZATIONS THAT FEED 
 ILL, NEEDY, OR INFANTS.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``

SEC. 30E. DONATIONS TO CHARITABLE ORGANIZATIONS THAT FEED ILL, NEEDY, 
 OR INFANTS.

 ``

    (a) In General.--In the case of a taxpayer who elects the 
application of this section, there shall be allowed as a credit against 
the tax imposed by this chapter an amount equal to the qualified 
charitable donations made by the taxpayer during the taxable year.
 ``

    (b) Qualified Charitable Donations.--
 ``

    (1) In general.--For purposes of this section, the term 
 `qualified charitable donation' means any charitable 
 contribution (as defined in 

section 170
            (c) ) to an organization 
 which is described in 

section 501
            (c) (3) and exempt from tax 
 under 

section 501

    (a) (other than a private foundation, as 
 defined in 

section 509

    (a) , which is not an operating 
 foundation, as defined in 

section 4942

    (j)

    (3) ), but only if--
 ``
        (A) such contribution is--
 ``
            (i) made in cash, or
 ``
            (ii) is food that is apparently wholesome 
 food, and
 ``
        (B)
            (i) such contribution is to an organization 
 that is a food bank, soup kitchen, or other 
 organizations that would typically receive donations of 
 food to carry out the purpose or function constituting 
 the basis for the organization's exemption, and
 ``
            (ii) in the case of a contribution of food, such 
 food is to be used by the organization to carry out 
 such purpose or function.
 ``

    (2) Certain transportation costs included.--Such term 
 shall include an amount to account for the use of a vehicle in 
 the course of delivering a qualified charitable donation of 
 food. Such amount shall not exceed the standard mileage rate in 
 effect under 

section 170
            (i) with respect to such use.
 ``
            (c) Special Rules.--For purposes of this section--
 ``

    (1) Denial of double benefit.--In the case of a taxpayer 
 who elects the application of this section, no amount taken 
 into account in determining the credit allowed under this 
 section shall be taken into account in determining any 
 deduction or other credit allowed under this chapter.
 ``

    (2) Carryforward.--
 ``
        (A) In general.--If the credit allowable under 
 subsection

    (a) (and to which subsection
            (d) (2) applies) 
 for any taxable year exceeds the limitation imposed by 
 

section 26

    (a) for such taxable year reduced by the sum 
 of the credits allowable under subpart A (other than 
 this section and 

section 25D), such excess shall be 
 carried to the succeeding taxable year and added to the 
 credit allowable under subsection

    (a) for such taxable 
 year.
 ``
        (B) Limitation.--No credit may be carried forward 
 under this subsection to any taxable year following the 
 fifth taxable year after the taxable year in which the 
 credit arose. For purposes of the preceding sentence, 
 credits shall be treated as used on a first-in first-
 out basis.
 ``

    (3) Substantiation requirements.--Rules similar to the 
 rules of 

section 170

    (f)

    (8) shall apply for purposes of 
 contributions taken into account under this section.
 ``
            (d) Application With Other Credits.--
 ``

    (1) Business credit treated as part of general business 
 credit.--So much of the credit which would be allowed as a 
 credit under subsection

    (a) for any taxable year (determined 
 without regard to this subsection) that is attributable to cash 
 or food from any trade or business of the taxpayer shall be 
 treated as a credit listed in 

section 38

    (b) for such taxable 
 year (and not allowed under subsection

    (a) ).
 ``

    (2) Personal credit.--For purposes of this title, the 
 credit allowed under subsection

    (a) for any taxable year 
 (determined after the application of paragraph

    (1) ) shall be 
 treated as a credit allowed under subpart A for such taxable 
 year.''.

    (b) Portion of Credit Made Part of General Business Credit.--

Section 38

    (b) of such Code is amended by striking ``plus'' at the end 
of paragraph

    (40) , by striking the period at the end of paragraph

    (41) and inserting ``, plus'', and by adding at the end the following new 
paragraph:
 ``

    (42) the portion of the credit allowed under 

section 30E 
 to which subsection
            (d) (1) thereof applies.''.
            (c) Conforming Amendment.--

Section 23
            (c) (1) of such Code is amended 
by striking ``and 

section 25D'' and inserting ``and sections 25D and 
30E''.
            (d) Clerical Amendment.--Subpart B of part IV of subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new section:

``

Sec. 30E. Donations to charitable organizations that feed ill, needy, 
 or infants.''.

    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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