H.R. 5840

119 HR 5840 IH: Feed the Community Act
 U.S. House of Representatives
 2025-10-28
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 EN
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 I  119th CONGRESS  1st Session  H. R. 5840  IN THE HOUSE OF REPRESENTATIVES   October 28, 2025   Ms. Barragán  (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.
1.
Short title
This Act may be cited as the   Feed the Community Act  .
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.