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