Feed the Community Act
This bill allows a tax exemption for charitable donations of food transportation vehicles and food storage equipment to tax-exempt charitable organizations for providing food to individuals and communities in need.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9189 Introduced in House (IH)]
<DOC>
118th CONGRESS
2d Session
H. R. 9189
To amend the Internal Revenue Code of 1986 to allow charitable
donations of food transportation vehicles and food storage equipment to
receive the tax same 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
July 30, 2024
Ms. Barragan (for herself, Mr. Carbajal, Mr. Carter of Texas, Mr.
Carson, Ms. Crockett, Mr. Espaillat, Mr. Grijalva, Ms. Lee of
Pennsylvania, Mr. Thanedar, Ms. Titus, 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 tax same 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.--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.'',
(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 or
food transportation vehicles 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.'', 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, 2024.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line