Meals for Communities Tax Credit Act
The source supplies the latest action, but no lifecycle stage.
Latest action (17 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
This bill, the Meals for Communities Tax Credit Act, would create a new tax credit for eligible businesses that donate prepared meals. An eligible business is defined as a restaurant or retail food establishment. The credit would be equal to 50 percent of the fair market value of the donated meals. However, the fair market value of each donated meal would be capped at $14, and this amount would be adjusted for inflation starting in 2026. The total credit a business could claim in a year would not exceed $50,000. The bill also states that businesses cannot claim both this credit and a tax deduction for the same meal donation.
The credit is for donations made to organizations that are tax-exempt under section 501(c)(3) of the Internal Revenue Code, with exceptions for certain private foundations. The bill specifies that this credit would apply to taxable years beginning after December 31, 2025.
H.R. 10499 was introduced in the House of Representatives on September 17, 2026, by Representative Darin LaHood, along with Representatives DelBene and Malliotakis. It has been referred to the Committee on Ways and Means. As it has just been introduced, no further legislative action has occurred.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
17 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10499 do?
- This bill, the Meals for Communities Tax Credit Act, would create a new tax credit for eligible businesses that donate prepared meals. An eligible business is defined as a restaurant or retail food establishment. The credit would be equal to 50 percent of the fair market value of the donated meals. However, the fair market value of each donated meal would be capped at $14, and this amount would be adjusted for inflation starting in 2026. The total credit a business could claim in a year would not exceed $50,000. The bill also states that businesses cannot claim both this credit and a tax deduction for the same meal donation. The credit is for donations made to organizations that are tax-exempt under section 501(c)(3) of the Internal Revenue Code, with exceptions for certain private foundations. The bill specifies that this credit would apply to taxable years beginning after December 31, 2025. H.R. 10499 was introduced in the House of Representatives on September 17, 2026, by Representative Darin LaHood, along with Representatives DelBene and Malliotakis. It has been referred to the Committee on Ways and Means. As it has just been introduced, no further legislative action has occurred.
- Has H.R. 10499 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10499. Check the latest action and official source below.
- Who sponsored H.R. 10499?
- H.R. 10499 was sponsored by Rep. LaHood, Darin [R-IL-16] (R-IL), with 2 cosponsors.
- What's the latest action on H.R. 10499?
- Referred to the House Committee on Ways and Means. (17 Sep 2026).
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