Federal RuleAug 21
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DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push
RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet
119-hr-5840119th CongressWALLET
Feed the Community Act
Sponsored By: Representative Barragán, Nanette Diaz [D-CA-44]
Introduced
Summary
This bill would expand charitable tax deductions to cover donations of food-related equipment, like refrigerators, delivery vehicles, insulated carriers, and meal-prep machines, when given to nonprofits that feed people in need.
Show full summary
- Donors and businesses could treat gifts of qualified food storage equipment, food transportation vehicles, meal transport gear, and meal preparation and packing equipment like food inventory for deduction purposes. The writeoff has limits: a reduction capped at 25% of fair market value for some items, and annual caps of $500 for meal transport equipment and $15,000 for meal preparation and packing equipment.
- Food banks and community meal programs would be clear eligible recipients if their primary mission is serving people in need, making it easier for them to receive usable equipment for storage, delivery, and meal production.
- The law would add specific definitions for five equipment categories and create an exception to an existing deduction rule. The change would apply to taxable years beginning after December 31, 2025.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for businesses donating food equipment
If enacted, businesses could get a bigger deduction for donating certain food-related equipment to food nonprofits. Eligible items include food storage equipment, food transportation vehicles, meal transport gear, and meal preparation and packing equipment. These gifts would be treated like donations of food inventory. Donors could elect to limit the required reduction to 25% of fair market value. Meal transport equipment would be capped at $500 per year, and meal preparation and packing equipment at $15,000 per year. Nonprofits must mainly serve or deliver food to people in need, and the change would start for tax years after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Barragán, Nanette Diaz [D-CA-44]
CA • D
Cosponsors
Rep. Ansari, Yassamin [D-AZ-3]
AZ • D
Sponsored 10/28/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 10/28/2025
Rep. Carbajal, Salud O. [D-CA-24]
CA • D
Sponsored 10/28/2025
Rep. Carson, André [D-IN-7]
IN • D
Sponsored 10/28/2025
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 10/28/2025
Rep. Crockett, Jasmine [D-TX-30]
TX • D
Sponsored 10/28/2025
Rep. Fields, Cleo [D-LA-6]
LA • D
Sponsored 10/28/2025
Rep. Figures, Shomari [D-AL-2]
AL • D
Sponsored 10/28/2025
Rep. Garcia, Robert [D-CA-42]
CA • D
Sponsored 10/28/2025
Rep. Horsford, Steven [D-NV-4]
NV • D
Sponsored 10/28/2025
Rep. Jacobs, Sara [D-CA-51]
CA • D
Sponsored 10/28/2025
Rep. Kennedy, Timothy M. [D-NY-26]
NY • D
Sponsored 10/28/2025
Rep. Lee, Summer L. [D-PA-12]
PA • D
Sponsored 10/28/2025
Rep. Lieu, Ted [D-CA-36]
CA • D
Sponsored 10/28/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 10/28/2025
Rep. Rivas, Luz M. [D-CA-29]
CA • D
Sponsored 10/28/2025
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 10/28/2025
Rep. Vargas, Juan [D-CA-52]
CA • D
Sponsored 10/28/2025
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 11/4/2025
Rep. Wilson, Frederica S. [D-FL-24]
FL • D
Sponsored 11/4/2025
Rep. Schrier, Kim [D-WA-8]
WA • D
Sponsored 11/7/2025
Rep. Kamlager-Dove, Sydney [D-CA-37]
CA • D
Sponsored 12/3/2025
Rep. Cisneros, Gilbert Ray [D-CA-31]
CA • D
Sponsored 12/15/2025
Rep. Keating, William R. [D-MA-9]
MA • D
Sponsored 12/15/2025
Rep. Costa, Jim [D-CA-21]
CA • D
Sponsored 4/16/2026
Rep. Jackson, Jonathan L. [D-IL-1]
IL • D
Sponsored 4/16/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov