119-hr5840

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5840 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 5840

 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.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 October 28, 2025

Ms. Barragan (for herself, Ms. Ansari, Ms. Brownley, Mr. Carbajal, Mr. 
 Carson, Ms. Chu, Ms. Crockett, Mr. Fields, Mr. Figures, Mr. Garcia of 
California, Mr. Horsford, Ms. Jacobs, Mr. Kennedy of New York, Ms. Lee 
of Pennsylvania, Mr. Lieu, Ms. Norton, Ms. Rivas, Mr. Thanedar, and Mr. 
 Vargas) 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 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.

 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 ``Feed the Community Act''.

SEC. 2. CHARITABLE DONATIONS OF QUALIFIED PROPERTY.

    (a) In General.--

Section 170

    (e)

    (3) of the Internal Revenue Code of 
1986 is amended--

    (1) in subparagraph
        (B) --
        (A) by redesignating clauses
            (i) and
            (ii) as 
 subclauses
            (I) and
            (II) , respectively,
        (B) by striking ``The reduction'' and inserting:
 ``
            (i) In general.--Except as provided in 
 clause
            (ii) , the reduction'', and
            (C) by adding at the end the following new clause:
 ``
            (ii) Maximum reduction for qualified 
 property, dollar limitations.--
 ``
            (I) Maximum reduction.--In the 
 case of qualified property described in 
 subparagraph
            (C) 
            (vii) , at the election 
 of the taxpayer, the reduction under 
 paragraph

    (1)
        (A) with respect to such 
 qualified property shall be no greater 
 than 25 percent of the fair market 
 value of such qualified property.
 ``
            (II) Dollar limitations.--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--
 ``

    (aa) in the case of meal 
 transport equipment, $500, and
 ``

    (bb) in the case of meal 
 preparation and packing 
 equipment, $15,000.'',

    (2) in subparagraph
            (C) --
        (A) in the heading, by inserting ``and qualified 
 property'' after ``food inventory'',
        (B) in clause
            (i) --
            (i) by inserting ``or qualified property'' 
 after ``charitable contribution of food'', and
            (ii) in subclause
            (II) , by inserting 
 ``qualified property and, in the case of food, 
 to'' after ``only to'', and
            (C) by adding at the end the following new clause:
 ``
            (vii) Qualified property.--For purposes 
 of this subparagraph--
 ``
            (I) In general.--The term 
 `qualified property' means 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.
 ``
            (II) Food storage equipment.--The 
 term `food storage equipment' means--
 ``

    (aa) an industrial or 
 commercial grade refrigerator 
 or freezer,
 ``

    (bb) industrial racking, 
 palette racks, or other 
 commercial shelving used by the 
 donee for dry or temperature-
 controlled food storage, or
 ``
            (cc) inventory property 
 or materials that aid in the 
 receipt or storage of 
 perishable foods, including 
 freezer doors, insulated panels 
 and other similar materials and 
 equipment.
 ``
            (III) Food transportation 
 vehicle.--The term `food transportation 
 vehicle' means 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.
 ``
            (IV) Meal transport equipment.--
 The term `meal transport equipment' 
 means--
 ``

    (aa) insulated bags,
 ``

    (bb) warming boxes, and
 ``
            (cc) other thermal 
 carriers used to deliver 
 prepared meals and keep them at 
 a designated temperature during 
 transport.
 ``
            (V) Meal preparation and packing 
 equipment.--The term `meal preparation 
 and packing equipment' means--
 ``

    (aa) industrial stoves, 
 ovens, convention ovens, 
 broilers, and industrial or 
 large-scale mixers and related 
 equipment,
 ``

    (bb) machinery, fully 
 assembled or in parts, used to 
 seal, pack or otherwise contain 
 meals or food items ready for 
 consumption,
 ``
            (cc) equipment or 
 machinery used for packing 
 trays with food items, or used 
 to dispense sealing film or 
 covers for meal trays.'', and

    (3) in subparagraph
            (D) , by striking ``This paragraph'' and 
 inserting ``Except in the case of qualified property described 
 in subparagraph
            (C) 
            (vii) , this paragraph''.

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