ICYMI: LaHood, DelBene introduce Bipartisan Meals for Communities Tax Credit Act to Encourage Charitable Prepared Meal Donations

Washington, D.C. - Representatives Darin LaHood (IL-16) and Susan DelBene (WA-01) introduced the bipartisan Meals for Communities Tax Credit Act. This legislation would encourage restaurants and retail food establishments to donate prepared meals to charitable organizations serving communities across the country by creating a new tax credit for prepared meal donations.

The legislation is supported by ReThink Food, a nonprofit organization that works to reduce food waste and food insecurity by transforming surplus food into nutritious meals for communities in need. Representative Nicole Malliotakis (NY-11) also joined the legislation as an original cosponsor.

"Restaurants and food retailers in Illinois and throughout the country have an opportunity to make a meaningful difference in their communities by donating prepared meals to organizations that can put them directly into the hands of people in need," said Rep. LaHood. "The Meals for Communities Tax Credit Act provides a commonsense incentive for businesses to be charitable and turn surplus prepared food into meals for families and individuals who need them. By encouraging these donations, we can help strengthen our communities and make sure good food reaches the people who need it most."

"Millions of families across the country are struggling to reliably put food on the table because of rising grocery bills and a more expensive economy. Our food pantries and local nonprofits are stretched thin and cannot meet the demand in their communities. Meanwhile, restaurants are also contending with higher overhead costs and fewer customers," said Rep. DelBene. "This legislation helps address both problems by providing restaurants with incentives to donate prepared meals directly to nonprofits serving hungry families. It will support restaurants, their workers, and families who don't have enough to eat."

"Restaurants are more than places where people eat - they are a vital part of our community infrastructure, with the kitchens, talent, and local relationships to help address food insecurity at scale," said Matt Jozwiak, Founder and CEO of Rethink Food. "The Meals for Communities Tax Credit creates a practical way to unlock that capacity, helping local restaurants stay strong while providing nutritious, chef-prepared meals to neighbors who need them. We're grateful to Representatives LaHood and DelBene for recognizing that supporting small businesses and strengthening food access can, and should, go hand in hand."

Background:
Under current law, businesses and individuals can receive tax deductions for bulk food donations based on the value of the donated goods. However, no deduction or credit exists for prepared meals donated to nonprofit organizations that take into consideration the added costs of food preparation.

The Meals for Communities Tax Credit Act establishes a new nonrefundable credit for eligible businesses that donate prepared meals to charitable organizations. Specifically, the bill would:

• Provide a tax credit equal to 50% of the fair market value of qualified prepared meal donations, with a maximum credit of $7 per meal, adjusted to inflation;
• Cap the total allowable credit at $50,000 per year;
• Include guardrails to prevent businesses from double dipping by claiming both the prepared meal credit and the existing charitable deduction for any food donation; and
• Retain the same health and food safety standards for kitchens and donated meals as already required for commercial restaurant service.

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Permalink: https://lahood.house.gov/2026/9/icymi-lahood-delbene-introduce-bipartisan-meals-for-communities-tax-credit-act-to-encourage-charitable-prepared-meal-donations