What does Preamble of Feed the Community Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow charitable donations of food transportation vehicles and food storage equipment to receive the same tax treatment as donations of food inventory. This applies to donations made to nonprofit organizations that provide food to communities in need.

What does SHORT TITLE. of Feed the Community Act do?

This bill is formally titled the Feed the Community Act.

What does CHARITABLE DONATIONS OF QUALIFIED PROPERTY. of Feed the Community Act do?

This section amends Section 170(e)(3) of the Internal Revenue Code of 1986 regarding charitable donations. It introduces a maximum 25% reduction for certain qualified property donations, with dollar limitations. The maximum reduction for meal transport equipment is capped at $500, and for meal preparation and packing equipment, at $15,000. The definition of 'qualified property' includes food storage equipment, food transportation vehicles, meal transport equipment, and meal preparation and packing equipment. Food storage equipment includes industrial refrigerators, freezers, and commercial shelving. Food transportation vehicles include delivery trucks, vans, trailers, and shipping containers. Meal transport equipment includes insulated bags and warming boxes. Meal preparation and packing equipment includes industrial stoves, ovens, and machinery for sealing meals. The amendments apply to taxable years beginning after December 31, 2025.

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Feed the Community Act

Last updated: 10/28/2025 · Introduced: 10/28/2025

Author: Nanette Barragán (D-CA)

TL;DR (AI)

The Feed the Community Act allows taxpayers to deduct donations of food storage and transportation equipment to qualifying nonprofits at a rate of up to 25%, similar to deductions for food inventory donations.
This bill defines 'qualified property' to include items like delivery trucks, industrial refrigerators, and meal preparation equipment, with specific dollar limits for deductions.
The Act amends the Internal Revenue Code to apply these changes to taxable years beginning after December 31, 2025.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 1 more.

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