I 
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 Representa-
tives 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 OR-
GANIZATIONS THAT FEED ILL, NEEDY, OR IN-
FANTS. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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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 sec-
tion, the term ‘qualified charitable donation’ means 
any charitable contribution (as defined in section 
170(c)) to an organization which is described in sec-
tion 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 founda-
tion, 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 whole-
some food, and 
‘‘(B)(i) such contribution is to an organi-
zation that is a food bank, soup kitchen, or 
other organizations that would typically receive 
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donations of food to carry out the purpose or 
function constituting the basis for the organiza-
tion’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
IN-
CLUDED.—Such term shall include an amount to ac-
count for the use of a vehicle in the course of deliv-
ering 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 sec-
tion— 
‘‘(1) DENIAL
OF
DOUBLE
BENEFIT.—In the 
case of a taxpayer who elects the application of this 
section, no amount taken into account in deter-
mining 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 
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limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits 
allowable under subpart A (other than this sec-
tion and section 25D), such excess shall be car-
ried to the succeeding taxable year and added 
to the credit allowable under subsection (a) for 
such taxable year. 
‘‘(B) LIMITATION.—No credit may be car-
ried forward under this subsection to any tax-
able 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 
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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 ap-
plies.’’. 
(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 in-
fants.’’. 
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(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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