I 
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. BARRAGA´N (for herself, Ms. ANSARI, Ms. BROWNLEY, Mr. CARBAJAL, Mr. 
CARSON, Ms. CHU, Ms. CROCKETT, Mr. FIELDS, Mr. FIGURES, Mr. GAR-
CIA 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 re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow chari-
table 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 Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Feed the Community 
Act’’. 
SEC. 2. CHARITABLE DONATIONS OF QUALIFIED PROP-
ERTY. 
(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 in-
serting: 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), the reduction’’, and 
(C) by adding at the end the following new 
clause: 
‘‘(ii) 
MAXIMUM
REDUCTION
FOR 
QUALIFIED
PROPERTY, DOLLAR
LIMITA-
TIONS.— 
‘‘(I) MAXIMUM
REDUCTION.—In 
the case of qualified property de-
scribed in subparagraph (C)(vii), at 
the election of the taxpayer, the re-
duction under paragraph (1)(A) with 
respect to such qualified property 
shall be no greater than 25 percent of 
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the fair market value of such qualified 
property. 
‘‘(II) DOLLAR
LIMITATIONS.— 
The amount taken into account under 
paragraph (1)(A) with respect to meal 
transport equipment and meal prepa-
ration and packing equipment of the 
taxpayer for the taxable year shall not 
exceed— 
‘‘(aa) in the case of meal 
transport equipment, $500, and 
‘‘(bb) in the case of meal 
preparation and packing equip-
ment, $15,000.’’, 
(2) in subparagraph (C)— 
(A) in the heading, by inserting ‘‘AND 
QUALIFIED
PROPERTY’’ after ‘‘FOOD
INVEN-
TORY’’, 
(B) in clause (i)— 
(i) by inserting ‘‘or qualified prop-
erty’’ 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 
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(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 func-
tional food storage equipment, food 
transportation vehicles, meal trans-
port equipment, and meal preparation 
and packing equipment which are do-
nated to an organization the primary 
mission of which is to serve, deliver, 
or otherwise provide food commod-
ities, food items, or prepared and 
cooked meals to individuals and com-
munities in need. 
‘‘(II) FOOD
STORAGE
EQUIP-
MENT.—The term ‘food storage equip-
ment’ means— 
‘‘(aa) an industrial or com-
mercial grade refrigerator or 
freezer, 
‘‘(bb) 
industrial 
racking, 
palette racks, or other commer-
cial shelving used by the donee 
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for dry or temperature-controlled 
food storage, or 
‘‘(cc) inventory property or 
materials that aid in the receipt 
or storage of perishable foods, in-
cluding freezer doors, insulated 
panels and other similar mate-
rials and equipment. 
‘‘(III) FOOD
TRANSPORTATION 
VEHICLE.—The term ‘food transpor-
tation vehicle’ means a delivery truck, 
delivery van, trailer, or shipping con-
tainer that is primarily used by the 
donee for the storage and transpor-
tation of food commodities or meals to 
individuals and communities in need. 
‘‘(IV) MEAL TRANSPORT EQUIP-
MENT.—The term ‘meal transport 
equipment’ means— 
‘‘(aa) insulated bags, 
‘‘(bb) warming boxes, and 
‘‘(cc) other thermal carriers 
used to deliver prepared meals 
and keep them at a designated 
temperature during transport. 
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‘‘(V) MEAL
PREPARATION
AND 
PACKING
EQUIPMENT.—The 
term 
‘meal preparation and packing equip-
ment’ means— 
‘‘(aa) 
industrial 
stoves, 
ovens, convention ovens, broilers, 
and industrial or large-scale mix-
ers and related equipment, 
‘‘(bb) machinery, fully as-
sembled or in parts, used to seal, 
pack or otherwise contain meals 
or food items ready for consump-
tion, 
‘‘(cc) equipment or machin-
ery used for packing trays with 
food items, or used to dispense 
sealing film or covers for meal 
trays.’’, 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’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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