I 
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. BARRAGA´N (for herself, Mr. CARBAJAL, Mr. CARTER of Texas, Mr. CAR-
SON, Ms. CROCKETT, Mr. ESPAILLAT, Mr. GRIJALVA, Ms. LEE of Penn-
sylvania, 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 chari-
table 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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Feed the Community 
Act’’. 
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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.—In the case of 
qualified property described in subpara-
graph (C)(vii), at the election of the tax-
payer, the reduction under paragraph 
(1)(A) with respect to such qualified prop-
erty 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
INVEN-
TORY’’, 
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(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 
(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 or food 
transportation vehicles 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— 
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‘‘(aa) an industrial or com-
mercial grade refrigerator or 
freezer, 
‘‘(bb) 
industrial 
racking, 
palette racks, or other commer-
cial 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, 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.’’, and 
(3) in subparagraph (D), by striking ‘‘This 
paragraph’’ and inserting ‘‘Except in the case of 
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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. 
Æ 
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