H.R.3166

Provides a tax credit for expenses related to diverting wasted food from landfills.

The Local Food Recycling and Regenerative Opportunities Act amends the Internal Revenue Code to allow a tax credit for expenses related to the diversion of wasted food. The credit applies to expenses for qualified residential food recycling appliances and qualified residential organic waste services. The credit is equal to 30 percent of the expenses incurred for these services. The credit is limited to $300 for appliances and $120 for services. The credit is available for expenses incurred in taxable years beginning after December 31, 2025, and before January 1, 2032.