I 
119TH CONGRESS 
1ST SESSION H. R. 3166 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for expenses relating to the diversion of wasted food, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 1, 2025 
Ms. STRICKLAND (for herself and Mr. NEWHOUSE) 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 expenses relating to the diversion 
of wasted food, and for other purposes. 
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 ‘‘Local Food Recycling 
and Regenerative Opportunities Act’’. 
SEC. 2. TAX CREDIT FOR DIVERSION OF WASTED FOOD. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. CREDIT FOR DIVERSION OF WASTED FOOD. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to 30 percent of the sum of— 
‘‘(1) the amount paid or incurred by the tax-
payer for any qualified residential food recycling ap-
pliance placed in service during such taxable year, 
and 
‘‘(2) the amount paid or incurred by the tax-
payer during such taxable year for qualified residen-
tial organic waste services. 
‘‘(b) LIMITATIONS.— 
‘‘(1) QUALIFIED
RESIDENTIAL
FOOD
RECY-
CLING APPLIANCES.—The credit allowed under this 
section by reason of subsection (a)(1) with respect to 
any taxpayer for any taxable year shall not exceed, 
with respect to any qualified residential food recy-
cling appliance, $300. 
‘‘(2) QUALIFIED RESIDENTIAL ORGANIC WASTE 
SERVICES.—The credit allowed under this section by 
reason of subsection (a)(2) with respect to any tax-
payer for any taxable year shall not exceed, in the 
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aggregate with respect to all qualified residential or-
ganic waste services, $120. 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—In the case of 
any qualified residential food recycling appliance expenses, 
or any qualified residential organic waste service expenses, 
with respect to which credit is allowed under subsection 
(a)— 
‘‘(1) no deduction or credit shall be allowed for, 
or by reason of, any such expense to the extent of 
the amount of such credit, and 
‘‘(2) the basis of any property shall be reduced 
by the amount of such credit to the extent that such 
expenses were taken into account in determining 
such basis. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
RESIDENTIAL
FOOD
RECY-
CLING APPLIANCE.—The term ‘qualified residential 
food recycling appliance’ means any electric appli-
ance that— 
‘‘(A) is originally placed in service by the 
taxpayer in a dwelling unit located in the 
United States and used as the taxpayer’s prin-
cipal residence (within the meaning of section 
121), 
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‘‘(B) facilitates the source separation from 
the trash of food waste, including inedible and 
uneaten food, generated in such dwelling unit, 
and 
‘‘(C) pre-processes such waste through de-
hydration and size-reduction for purposes of di-
verting such waste from landfills. 
‘‘(2) QUALIFIED RESIDENTIAL ORGANIC WASTE 
SERVICE.—The term ‘qualified residential organic 
waste service’ means any service to collect locally 
generated organic waste, including food waste that is 
pre-processed by a qualified residential food recy-
cling appliance, from a dwelling unit located in the 
United States and used as the taxpayer’s principal 
residence (within the meaning of section 121) for 
purposes of local management and diversion from 
landfills. 
‘‘(e) TERMINATION.—No credit shall be allowed 
under this section with respect to any qualified residential 
food recycling appliance placed in service, or any qualified 
residential organic waste service acquired, after December 
31, 2031.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
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of such Code is amended by inserting after the item relat-
ing to section 25E the following new item: 
‘‘Sec. 25F. Credit for diversion of wasted food.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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