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.
Sponsors
Legislative Progress
IntroducedMs. Barragán (for herself, Ms. Ansari, Ms. Brownley, Mr. Carbajal, …
Summary
What This Bill Does
The Feed the Community Act expands tax deductions for businesses and individuals who donate food-related equipment to food banks and nonprofit meal delivery organizations. Currently, the tax code provides enhanced deductions for food inventory donations; this bill extends that same favorable tax treatment to donations of refrigerators, freezers, delivery trucks, commercial kitchen equipment, and meal transport containers.
Who Benefits and How
Restaurant owners, food service businesses, and commercial equipment manufacturers benefit by receiving larger tax deductions when they donate used or surplus equipment to food charities. Instead of being limited to deducting just the cost basis of donated equipment, donors can deduct up to 75% of the equipment's fair market value (the bill limits the basis reduction to 25% instead of the typical 50%). Food banks and meal delivery nonprofits also benefit by receiving valuable equipment donations they need to store, prepare, and transport food to communities in need.
Who Bears the Burden and How
Federal taxpayers collectively bear the cost through reduced tax revenue, as the expanded deductions mean businesses pay less in taxes. The bill caps some deductions ( per year for meal transport equipment, ,000 per year for meal preparation equipment) to limit revenue loss, but larger items like commercial refrigerators and delivery trucks have no dollar caps.
Key Provisions
- Extends enhanced charitable deduction (25% basis reduction vs. 50% typical) to donations of food storage equipment, food transportation vehicles, meal transport equipment, and meal preparation and packing equipment
- Applies only to donations made to nonprofits whose primary mission is serving food to communities in need
- Limits deductions to /year for meal transport equipment (insulated bags, warming boxes) and ,000/year for meal preparation equipment (commercial stoves, ovens, mixers, packing machinery)
- No dollar caps on deductions for food storage equipment (refrigerators, freezers, shelving) or food transportation vehicles (delivery trucks, vans, trailers)
- Takes effect for tax years beginning after December 31, 2025
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Expands charitable tax deductions for donations of food storage and transportation equipment to food banks and nonprofit organizations serving communities in need.
Policy Domains
Legislative Strategy
"Incentivize donations of equipment to food banks and meal delivery nonprofits by expanding existing charitable deduction for food inventory to include equipment"
Likely Beneficiaries
- Food banks and food rescue organizations
- Meal delivery nonprofits serving communities in need
- Businesses donating equipment (enhanced tax deductions)
- Restaurant equipment suppliers and food service companies
- Commercial refrigeration and food storage companies
Likely Burden Bearers
- Federal government (reduced tax revenue from expanded deductions)
- General taxpayers (indirectly through reduced federal revenue)
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_donee"
- → Nonprofit organization receiving donation
- "the_taxpayer"
- → Individual or business making charitable donation
Key Definitions
Terms defined in this bill
Fully functional food storage equipment, food transportation vehicles, meal transport equipment, and meal preparation and packing equipment donated to organizations serving food to communities in need
Industrial stoves, ovens, broilers, mixers, sealing/packing machinery for meal preparation
Industrial/commercial refrigerators, freezers, industrial racking, palette racks, commercial shelving, and materials for perishable food storage
Insulated bags, warming boxes, and thermal carriers for delivering prepared meals
Delivery trucks, vans, trailers, or shipping containers used for storing and transporting food commodities or meals
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology