Fight Hunger Act

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