H.R. 5840

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5840 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 5840

To amend the Internal Revenue Code of 1986 to allow charitable 
donations of food transportation vehicles and food storage equipment to 
receive the same tax treatment as charitable donations of food 
inventory in the case of donations to nonprofit organizations which 
provide food to communities in need.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

October 28, 2025

Ms. Barragan (for herself, Ms. Ansari, Ms. Brownley, Mr. Carbajal, Mr. 
Carson, Ms. Chu, Ms. Crockett, Mr. Fields, Mr. Figures, Mr. Garcia of 
California, Mr. Horsford, Ms. Jacobs, Mr. Kennedy of New York, Ms. Lee 
of Pennsylvania, Mr. Lieu, Ms. Norton, Ms. Rivas, Mr. Thanedar, and Mr. 
Vargas) 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 charitable 
donations of food transportation vehicles and food storage equipment to 
receive the same tax treatment as charitable donations of food 
inventory in the case of donations to nonprofit organizations which 
provide food to communities in need.

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 ``Feed the Community Act''.

SEC. 2. CHARITABLE DONATIONS OF QUALIFIED PROPERTY.

(a) In General.--Section 170(e)(3) of the Internal Revenue Code of 
1986 is amended--
(1) in subparagraph (B)--
(A) by redesignating clauses (i) and (ii) as 
subclauses (I) and (II), respectively,
(B) by striking ``The reduction'' and inserting:
``(i) In general.--Except as provided in 
clause (ii), the reduction'', and
(C) by adding at the end the following new clause:
``(ii) Maximum reduction for qualified 
property, dollar limitations.--
``(I) Maximum reduction.--In the 
case of qualified property described in 
subparagraph (C)(vii), at the election 
of the taxpayer, the reduction under 
paragraph (1)(A) with respect to such 
qualified property shall be no greater 
than 25 percent of the fair market 
value of such qualified property.
``(II) Dollar limitations.--The 
amount taken into account under 
paragraph (1)(A) with respect to meal 
transport equipment and meal 
preparation and packing equipment of 
the taxpayer for the taxable year shall 
not exceed--
``(aa) in the case of meal 
transport equipment, $500, and
``(bb) in the case of meal 
preparation and packing 
equipment, $15,000.'',
(2) in subparagraph (C)--
(A) in the heading, by inserting ``and qualified 
property'' after ``food inventory'',
(B) in clause (i)--
(i) by inserting ``or qualified property'' 
after ``charitable contribution of food'', and
(ii) in subclause (II), by inserting 
``qualified property and, in the case of food, 
to'' after ``only to'', and
(C) by adding at the end the following new clause:
``(vii) Qualified property.--For purposes 
of this subparagraph--
``(I) In general.--The term 
`qualified property' means fully 
functional food storage equipment, food 
transportation vehicles, meal transport 
equipment, and meal preparation and 
packing equipment which are donated to 
an organization the primary mission of 
which is to serve, deliver, or 
otherwise provide food commodities, 
food items, or prepared and cooked 
meals to individuals and communities in 
need.
``(II) Food storage equipment.--The 
term `food storage equipment' means--
``(aa) an industrial or 
commercial grade refrigerator 
or freezer,
``(bb) industrial racking, 
palette racks, or other 
commercial shelving used by the 
donee for dry or temperature-
controlled food storage, or
``(cc) inventory property 
or materials that aid in the 
receipt or storage of 
perishable foods, including 
freezer doors, insulated panels 
and other similar materials and 
equipment.
``(III) Food transportation 
vehicle.--The term `food transportation 
vehicle' means a delivery truck, 
delivery van, trailer, or shipping 
container that is primarily used by the 
donee for the storage and 
transportation of food commodities or 
meals to individuals and communities in 
need.
``(IV) Meal transport equipment.--
The term `meal transport equipment' 
means--
``(aa) insulated bags,
``(bb) warming boxes, and
``(cc) other thermal 
carriers used to deliver 
prepared meals and keep them at 
a designated temperature during 
transport.
``(V) Meal preparation and packing 
equipment.--The term `meal preparation 
and packing equipment' means--
``(aa) industrial stoves, 
ovens, convention ovens, 
broilers, and industrial or 
large-scale mixers and related 
equipment,
``(bb) machinery, fully 
assembled or in parts, used to 
seal, pack or otherwise contain 
meals or food items ready for 
consumption,
``(cc) equipment or 
machinery used for packing 
trays with food items, or used 
to dispense sealing film or 
covers for meal trays.'', and
(3) in subparagraph (D), by striking ``This paragraph'' and 
inserting ``Except in the case of qualified property described 
in subparagraph (C)(vii), this paragraph''.
(b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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