# Plain Language Summary: Feed the Community Act

This bill makes it easier for businesses and individuals to donate trucks, refrigerators, and other food-related equipment to charities that feed people in need. Right now, when someone donates food to a food bank or soup kitchen, they get a nice tax break. But if they donate the equipment used to store or transport that food—like a refrigerated truck or commercial freezer—they don't get the same tax benefit. This bill changes that by treating donations of food storage equipment and transportation vehicles the same way as food donations for tax purposes.

The practical effect is that companies and individuals will have a stronger financial incentive to give away equipment that food charities desperately need. A restaurant chain with an extra commercial refrigerator, a grocery store with a delivery van they're replacing, or a manufacturer with industrial shelving could donate these items and receive a meaningful tax deduction. This could help food banks, community meal programs, and similar organizations expand their operations without having to spend limited funds on expensive equipment. The bill specifically covers things like industrial refrigerators and freezers, commercial shelving and racks, delivery trucks and vans, and materials that help preserve perishable food.

There's one important detail: the tax deduction for this equipment is capped at 25 percent of its fair market value, which is more generous than the standard deduction for some other types of business property donations but still reasonable. The changes take effect for donations made starting in 2025, so businesses and donors can start planning to take advantage of this new incentive right away.

Feed the Community Act

Barragán, Nanette Diaz

Feed the Community Act&nbsp;This bill allows a tax exemption for charitable donations of food transportation vehicles and food storage equipment to tax-exempt charitable organizations for providing food to individuals and communities in need.&nbsp;