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[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) 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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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