Bill · H.R. 10499· House(119-HR-10499)
Meals for Communities Tax Credit Act
- Introduced
- 9/17/2026
- Last activity
- 9/17/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Darin LaHood
- Cosponsors
- - 1 - 1
- Introduced
- In Committee
What this bill would do
This bill is known as the Meals for Communities Tax Credit Act. It creates a new tax credit for eligible businesses like restaurants and retail food establishments. The credit is equal to 50 percent of the fair market value of qualified prepared meal donations made to certain tax-exempt organizations. The fair market value for a donated meal cannot exceed $14, and a taxpayer's maximum total credit cannot exceed $50,000 for any taxable year. The bill also prevents businesses from taking a double benefit by denying a deduction for any amount used to figure out this credit. These changes apply to taxable years beginning after December 31, 2025.
Yes· 3 of 5
Does this cut taxes for small businesses?+5
The bill establishes a new tax credit for eligible businesses like restaurants and retail food establishments that donate prepared meals.
Does this make it easier to run a small business?+4
The legislation provides a financial incentive and tax credit for restaurants and retail food establishments making charitable meal donations.
Would business owners be better off under this?+4
Restaurant and retail food business owners benefit from a new tax credit for donating prepared meals.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Support for Restaurants and Retail Food Businesses: Under Section 2 (adding new Section 45BB(a)), eligible businesses such as restaurants and retail food establishments can receive a tax credit equal to 50 percent of the fair market value of prepared meals they donate to certain tax-exempt organizations. This could help lower tax burdens for these businesses when they give back to the community.
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Help for Tax-Exempt Organizations: According to Section 2 (adding new Section 45BB(c)(1)), qualified prepared meal donations go to specific tax-exempt organizations described in section 501(c)(3). This provision benefits people in need by encouraging the flow of prepared food to charitable organizations.
Potential Negative Impacts for People
- Based on the provided text, there are no specific sections or provisions identified that create negative consequences or burdens for individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Small Business Taxes+5Improves Small Business Support+4
- Demographic And Interest Groups
- Good For Business Owners+4Good For Low Income Households+3
- Social Issues And Justice
- Improves Poverty Reduction+3
- 9/17/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
Suzan DelBeneDemocrat · Washington
Nicole MalliotakisRepublican · New York