Establishes a tax credit for food service establishment donations to food pantries.

The bill introduces a tax credit for food service establishments that donate prepared meals to food pantries. The credit is equal to fifty percent of the marketed value of each qualified donation, up to six dollars per donation, starting from the 2027 tax year. To qualify, the donation must adhere to the latest Dietary Guidelines for Americans and be made to an eligible community-based organization. The credit is applicable to food service establishments where at least half of their federal gross income comes from prepared food sales.

Establishes a tax credit for food service establishment donations to food pantries.

The bill introduces a tax credit for food service establishments that donate prepared meals to food pantries. The credit is equal to fifty percent of the marketed value of each qualified donation, up to six dollars per donation, starting from the 2027 tax year. To qualify, the donation must adhere to the latest Dietary Guidelines for Americans and be made to an eligible community-based organization. The credit is applicable to food service establishments where at least half of their federal gross income comes from prepared food sales.