Tax Breaks for Donating Food Transport and Storage Equipment to Charities.
This law offers new tax incentives for businesses and individuals who donate essential equipment—like delivery trucks, industrial freezers, and kitchen gear—to non-profit organizations fighting hunger. The goal is to boost the capacity of food banks and charities to store, prepare, and deliver meals more efficiently to communities in need. Donors receive favorable tax treatment for these contributions.
Key points
Donations of specific "qualified property" (vehicles, storage units, preparation equipment) now qualify for the same favorable tax deduction treatment as donations of food inventory.
The deduction for certain meal transport and preparation equipment is capped annually (e.g., $500 for insulated bags, $15,000 for industrial kitchen equipment).
These changes take effect for tax years beginning after December 31, 2025, strengthening the infrastructure of charitable food providers.
Introduced
Additional Information
Print number: 119_HR_5840
Sponsor: Rep. Barragán, Nanette Diaz [D-CA-44]
Process start date: 2025-10-28