Feed the Community Act

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