Feed the Community Act

This bill amends the tax code to allow businesses to claim charitable tax deductions for donating specific food-related equipment to hunger-relief organizations. It creates a new category called "qualified property," covering fully functional food storage equipment (like industrial freezers), transportation vehicles (delivery trucks), and meal preparation tools (industrial ovens, packing machinery). Donors can deduct up to 25% of the equipment's fair market value, with annual limits of $500 for transport equipment and $15,000 for preparation equipment. The changes apply to tax years beginning after December 31, 2025, and only affect donations to organizations whose primary mission is distributing food to people in need.