# Plain Language Summary: The Fight Hunger Act

This bill creates a new tax credit that rewards people and businesses for donating food to charities that feed hungry or vulnerable people. Instead of just being able to deduct donations from their taxes like they can now, donors would get a direct credit—meaning they can subtract the value of their donation directly from the taxes they owe. For example, if you donate $500 worth of food, you could reduce your tax bill by $500 (rather than just reducing your taxable income). The credit also covers the cost of driving the food to the charity, up to the standard mileage rate the IRS allows.

The donations that qualify are cash gifts or food that's safe to eat, given to organizations like food banks, soup kitchens, and similar nonprofits that feed people in need. The charities receiving the donations must be legitimate tax-exempt organizations (not private foundations). This means the credit is designed to incentivize donations to established, vetted organizations that have proven track records of helping hungry people.

There are a few important rules built into the system. You can't claim both this new credit and a regular charitable deduction for the same donation—you have to choose one or the other. If your credit is larger than the taxes you owe in a given year, you can carry the unused portion forward to future years, but only for up to five years. For business owners, donations from their business get treated as a business credit rather than a personal credit, which affects how it interacts with other tax benefits. The bill takes effect for donations made starting in 2026.