[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9189 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 9189

    To amend the Internal Revenue Code of 1986 to allow charitable 
donations of food transportation vehicles and food storage equipment to 
    receive the tax same 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

                             July 30, 2024

   Ms. Barragan (for herself, Mr. Carbajal, Mr. Carter of Texas, Mr. 
     Carson, Ms. Crockett, Mr. Espaillat, Mr. Grijalva, Ms. Lee of 
 Pennsylvania, Mr. Thanedar, Ms. Titus, 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 tax same 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.--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.'',
            (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 or 
                                food transportation vehicles 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.'', 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, 2024.
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