PRIA Logo™
HR10499119th CongressWALLET

Meals for Communities Tax Credit Act

Sponsored By: Representative LaHood, Darin [R-IL-16]

Introduced

Summary

A 50% tax credit for donated prepared meals would let restaurants and retail food establishments claim a new business credit when they give cooked meals to qualifying charities. The credit is tied to each meal’s value and has per-meal and per-taxpayer caps.

Show full summary
  • Restaurants and retail food establishments could claim a credit equal to 50% of the fair market value of prepared meals they donate, with a $50,000 annual cap per taxpayer.
  • Qualified 501(c)(3) nonprofits that receive donated meals would see more in-kind food from donors who use the credit, while most private foundations are excluded as recipients.
  • Each meal’s value for the credit is limited to $14 and that cap is scheduled to adjust for inflation after 2026.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Tax credit for donated prepared meals

If enacted, this bill would create a nonrefundable tax credit for restaurants and retail food stores. You would get a credit equal to 50% of the fair market value of prepared meals you donate each year. Each meal’s value would be capped at $14, and that cap would be indexed for inflation for taxable years after 2026. The credit would be limited to $50,000 per taxpayer per year. Donations must go to 501(c)(3) charities that are exempt under section 501(a) and not non‑operating private foundations. You would not be able to deduct the same donated amount as a business expense. The Treasury Secretary would define “prepared meal” and issue rules, and the credit would apply to taxable years beginning after December 31, 2025.

Sponsors & CoSponsors

Sponsor

LaHood, Darin [R-IL-16]

IL • R

Cosponsors

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 9/17/2026

  • Rep. Malliotakis, Nicole [R-NY-11]

    NY • R

    Sponsored 9/17/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation