H.R.5840

The Feed the Community Act allows charitable donations of food transportation vehicles and food storage equipment to receive the same tax treatment.

The Feed the Community Act amends the Internal Revenue Code to allow charitable donations of food transportation vehicles and food storage equipment to receive the same tax treatment as charitable donations of food inventory. This applies to donations to nonprofit organizations that provide food to communities in need. The bill defines qualified property as fully functional food storage equipment, food transportation vehicles, meal transport equipment, and meal preparation and packing equipment. The amendments apply to taxable years beginning after December 31, 2025.