Meals for Communities Tax Credit Act
Darin LaHood (Republican) · Sponsor of record · Official record ↗
- What it does
- The bill would create a federal tax credit equal to 50 percent of the value of prepared meals that restaurants and retail food establishments donate to tax-exempt charities, counting each donated meal at no more than $14 and capping the credit at $50,000 per business per year. Businesses claiming the credit could not also deduct the same donated amounts, and the credit would apply to tax years beginning after December 31, 2025. This bill gives restaurants and retail food establishments a new tax credit worth 50 percent of the value of prepared meals they donate to charities, capped at $50,000 per year, in place of the normal deduction for those donations.
- Where it stands
- HR 10499 was referred to the House Committee on Ways and Means on September 17, 2026 and sits at the start of the committee stage, with no hearings or markups currently scheduled in calendar data. The Ways and Means chair will decide whether to notice a hearing or a markup, though committee action is the ordinary route rather than an absolute prerequisite.