H.R. 10499 – Meals for Communities Tax Credit Act

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Updated September 26, 2026 at 6:50 AM UTC

The Meals for Communities Tax Credit Act creates a new federal tax credit for restaurants and other food‑retail businesses that donate prepared meals to qualified charitable organizations. The credit lets eligible businesses claim 50 % of the fair market value of each donated meal, up to a per‑meal limit and an overall annual cap. It applies to tax years beginning after December 31, 2025, and is added to the existing general business credit.

Key Provisions

Eligible businesses (restaurants or retail food establishments) can claim a credit equal to 50 % of the fair market value of each qualified prepared meal donation.
The fair market value of any donated meal cannot exceed $14 (adjusted for inflation for taxable years beginning after 2026).
The total credit a taxpayer can claim in a year is limited to $50,000.
A donation must be a prepared meal given to a 501(c)(3) organization that is not a private non‑operating foundation.
The credit is treated as part of the general business credit, and any amount used for the credit cannot also be deducted as a charitable contribution.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 17, 2026

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HouseIntro Referral

Introduced in House

September 17, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 17, 2026

Bill Text

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Introduced in HouseIssued September 17, 2026

I

119th CONGRESS

2d Session

H. R. 10499

IN THE HOUSE OF REPRESENTATIVES

September 17, 2026

Mr. LaHood (for himself, Ms. DelBene, and Ms. Malliotakis) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to establish a credit for prepared meal donations made to certain tax-exempt organizations.

1.

Short title

This Act may be cited as the Meals for Communities Tax Credit Act.

2.

Establishment of qualified prepared meal donation credit

(a)

In general

Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

45BB.

Qualified prepared meal donation credit

(a)

Allowance of credit

For purposes of section 38, in the case of an eligible business, the qualified prepared meal donation credit determined under this section for the taxable year is an amount equal to 50 percent of the fair market value of all qualified prepared meal donations made by the taxpayer during the taxable year.

(b)

Limitations

(1)

Fair market value

(A)

In general

The fair market value with respect to any qualified prepared meal donation shall not exceed $14.

(B)

Inflation adjustment

In the case of a taxable year beginning after 2026, the $14 amount in subparagraph (A) shall be increased by an amount equal to—

(i)

such dollar amount, multiplied by

(ii)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2025 for calendar year 2016 in subparagraph (A)(ii) thereof.

(2)

Maximum total credit

The credit determined under this section with respect to any taxpayer for any taxable year shall not exceed $50,000.

(c)

Definitions

For purposes of this section—

(1)

Qualified prepared meal donation

The term qualified prepared meal donation means any charitable contribution (as defined in section 170(c)) of a prepared meal (as defined by the Secretary) to an organization which is described in section 501(c)(3) and is exempt from tax under section 501(a) (other than a private foundation, as defined in section 509(a), which is not an operating foundation, as defined in section 4942(j)(3)).

(2)

Eligible business

The term eligible business means any restaurant or retail food establishment.

(d)

Denial of double benefit

No deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section.

(e)

Regulatory authority

The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.

.

(b)

Credit made part of general business credit

Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus, and by adding at the end the following new paragraph:

(42)

in the case of an eligible business (as defined in section 45BB(c)(2)), the qualified prepared meal donation credit determined under section 45BB(a).

.

(c)

Clerical amendment

The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

Sec. 45BB. Qualified prepared meal donation credit.

.

(d)

Effective date

The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2025.