Bill · H.R. 3166· House(119-HR-3166)
Local Food Recycling and Regenerative Opportunities Act
- Introduced
- 5/1/2025
- Last activity
- 5/1/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Marilyn Strickland
- Cosponsors
- - 2 - 1
- Introduced
- In Committee
What this bill would do
The Local Food Recycling and Regenerative Opportunities Act seeks to amend the Internal Revenue Code of 1986. It proposes a new tax credit for individuals to help with the costs of diverting wasted food from landfills. This credit covers expenses for qualified residential food recycling appliances and qualified residential organic waste services. The credit is set at 30 percent of the amount paid or incurred by the taxpayer. This provision is intended to apply to taxable years beginning after December 31, 2025. The credit is scheduled to terminate for any items placed in service or acquired after December 31, 2031.
Yes· 3 of 7
Does this cut the pollution that drives climate change?+4
The bill incentivizes the diversion of food waste from landfills, which helps reduce methane emissions.
Would middle-income households be better off under this?+3
The bill offers a tax credit for specific residential appliances and waste services.
Does this better protect air, water and wildlife?+3
The bill promotes local management and diversion of organic waste from landfills.
The opposite
Does this reduce what the federal government spends?-1
The bill establishes a new tax credit which reduces federal tax revenue.
Does this make housing cost less?-1
The bill requires a reduction in property basis for expenses covered by the credit, which may slightly impact home equity.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Credit for Appliances: Individuals can receive a credit equal to 30 percent of the amount paid for a qualified residential food recycling appliance, which is an electric appliance used in a principal residence to pre-process food waste through dehydration and size-reduction (Section 2, subsection a and d). This credit is capped at $300 (Section 2, subsection b).
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Tax Credit for Waste Services: Individuals can receive a credit equal to 30 percent of the amount paid for qualified residential organic waste services, which are services that collect locally generated organic waste from a principal residence for local management and diversion from landfills (Section 2, subsection a and d). This credit is capped at $120 in the aggregate (Section 2, subsection b).
Potential Negative Impacts for People
-
Limitations on Credit Amounts: The financial benefit is limited, as the appliance credit cannot exceed $300 and the organic waste service credit cannot exceed $120 in the aggregate (Section 2, subsection b).
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Denial of Double Benefits: Taxpayers cannot claim a deduction or a credit for the same expenses for which they have already received this tax credit (Section 2, subsection c).
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Reduction of Property Basis: If the expenses were taken into account for determining the basis of any property, that basis must be reduced by the amount of the credit (Section 2, subsection c).
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Expiration of Benefit: The credit is not permanent and will not be allowed for any qualified appliance or service acquired after December 31, 2031 (Section 2, subsection e).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+3Good For Urban Residents+2Good For High Income Households+1Good For Low Income Households+1
- Environment Energy And Infrastructure
- Reduces Carbon Emissions+4Improves Environmental Protections+3
- Economy And Finance
- Reduces Middle Class Taxes+3Reduces Government Spending-1
- Social Issues And Justice
- Improves Affordable Housing-1
- 6/24/2026
- 1 Cosponsor added.
- 2/3/2026
- 1 Cosponsor added.
- 5/1/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Nikki BudzinskiDemocrat · Illinois
Kevin MullinDemocrat · California
Dan NewhouseRepublican · Washington