H.R. 5809

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5809 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 5809

To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for food donations.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

October 21, 2025

Mr. Thanedar introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for food donations.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Fight Hunger Act''.

SEC. 2. TAX CREDIT FOR DONATIONS TO CHARITABLE ORGANIZATIONS THAT FEED 
ILL, NEEDY, OR INFANTS.

(a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 30E. DONATIONS TO CHARITABLE ORGANIZATIONS THAT FEED ILL, NEEDY, 
OR INFANTS.

``(a) In General.--In the case of a taxpayer who elects the 
application of this section, there shall be allowed as a credit against 
the tax imposed by this chapter an amount equal to the qualified 
charitable donations made by the taxpayer during the taxable year.
``(b) Qualified Charitable Donations.--
``(1) In general.--For purposes of this section, the term 
`qualified charitable donation' means any charitable 
contribution (as defined in section 170(c)) to an organization 
which is described in section 501(c)(3) and exempt from tax 
under section 501(a) (other than a private foundation, as 
defined in section 509(a), which is not an operating 
foundation, as defined in section 4942(j)(3)), but only if--
``(A) such contribution is--
``(i) made in cash, or
``(ii) is food that is apparently wholesome 
food, and
``(B)(i) such contribution is to an organization 
that is a food bank, soup kitchen, or other 
organizations that would typically receive donations of 
food to carry out the purpose or function constituting 
the basis for the organization's exemption, and
``(ii) in the case of a contribution of food, such 
food is to be used by the organization to carry out 
such purpose or function.
``(2) Certain transportation costs included.--Such term 
shall include an amount to account for the use of a vehicle in 
the course of delivering a qualified charitable donation of 
food. Such amount shall not exceed the standard mileage rate in 
effect under section 170(i) with respect to such use.
``(c) Special Rules.--For purposes of this section--
``(1) Denial of double benefit.--In the case of a taxpayer 
who elects the application of this section, no amount taken 
into account in determining the credit allowed under this 
section shall be taken into account in determining any 
deduction or other credit allowed under this chapter.
``(2) Carryforward.--
``(A) In general.--If the credit allowable under 
subsection (a) (and to which subsection (d)(2) applies) 
for any taxable year exceeds the limitation imposed by 
section 26(a) for such taxable year reduced by the sum 
of the credits allowable under subpart A (other than 
this section and section 25D), such excess shall be 
carried to the succeeding taxable year and added to the 
credit allowable under subsection (a) for such taxable 
year.
``(B) Limitation.--No credit may be carried forward 
under this subsection to any taxable year following the 
fifth taxable year after the taxable year in which the 
credit arose. For purposes of the preceding sentence, 
credits shall be treated as used on a first-in first-
out basis.
``(3) Substantiation requirements.--Rules similar to the 
rules of section 170(f)(8) shall apply for purposes of 
contributions taken into account under this section.
``(d) Application With Other Credits.--
``(1) Business credit treated as part of general business 
credit.--So much of the credit which would be allowed as a 
credit under subsection (a) for any taxable year (determined 
without regard to this subsection) that is attributable to cash 
or food from any trade or business of the taxpayer shall be 
treated as a credit listed in section 38(b) for such taxable 
year (and not allowed under subsection (a)).
``(2) Personal credit.--For purposes of this title, the 
credit allowed under subsection (a) for any taxable year 
(determined after the application of paragraph (1)) shall be 
treated as a credit allowed under subpart A for such taxable 
year.''.
(b) Portion of Credit Made Part of General Business Credit.--
Section 38(b) of such Code is amended by striking ``plus'' at the end 
of paragraph (40), by striking the period at the end of paragraph (41) 
and inserting ``, plus'', and by adding at the end the following new 
paragraph:
``(42) the portion of the credit allowed under section 30E 
to which subsection (d)(1) thereof applies.''.
(c) Conforming Amendment.--Section 23(c)(1) of such Code is amended 
by striking ``and section 25D'' and inserting ``and sections 25D and 
30E''.
(d) Clerical Amendment.--Subpart B of part IV of subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new section:

``Sec. 30E. Donations to charitable organizations that feed ill, needy, 
or infants.''.
(e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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