Section 1 Short title
This Act may be cited as the “Feed the Community Act”.
Feed the Community Act
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.
Sec. 2 Charitable donations of qualified property
in subparagraph (B)—
by redesignating clauses (i) and (ii) as subclauses (I) and (II), respectively,
by striking “The reduction” and inserting:
“(i) In general—Except as provided in clause (ii), the reduction”
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.”
in subparagraph (C)—
in the heading, by inserting “and qualified property” after “food inventory”,
in clause (i)—
by inserting “or qualified property” after “charitable contribution of food”, and
in subclause (II), by inserting “qualified property and, in the case of food, to” after “only to”, and
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.”
in subparagraph (D), by striking “This paragraph” and inserting “Except in the case of qualified property described in subparagraph (C)(vii), this paragraph”.
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2025.