LaHood Introduced Tax Credit Bill for Food Donations
The proposed legislation would offer businesses tax incentives for donating prepared meals to those in need.
Updated on Sept. 22, 2026 in Philanthropy
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U.S. Representative Darin LaHood introduced H.R. 10499 on September 17, 2026, to create a new tax credit for restaurants that donate prepared food. The bill seeks to support food-insecure families while helping businesses manage rising operational costs.
Why it matters
Current tax law incentivizes bulk food donations but offers few benefits for restaurants looking to donate prepared meals. This legislation aims to bridge that gap and encourage more donations by offsetting the overhead costs associated with food preparation.
The proposed tax credit is capped at $50,000 per business annually and will be adjusted for inflation if passed. The credit covers 50 percent of the fair market value of donated meals, with a maximum limit of $7 per individual meal.
The players
Darin LaHood
He is a U.S. Representative from Illinois who serves as the lead sponsor of the Meals for Communities Tax Credit Act.
Suzan DelBene
She is a U.S. Representative from Washington and a cosponsor of the proposed legislation.
House Ways and Means Committee
This is the primary committee currently considering the bill before potential advancement to the House floor.
The details
The bill mandates that donating businesses must adhere to existing health and safety standards for commercial food service to qualify for the incentive. Furthermore, the legislation contains provisions to ensure that companies do not double-dip by claiming both the new credit and existing charitable donation deductions.
Timeline
September 17, 2026: Rep. Darin LaHood introduced H.R. 10499 in the House of Representatives.
Market Landscape
This legislation builds upon the regulatory framework established by the Bill Emerson Good Samaritan Food Donation Act to address modern food waste. By providing a financial incentive, the bill encourages greater participation from the restaurant sector in local philanthropic efforts.
Average diners may see more local restaurants donating surplus food to charities as businesses gain a financial reason to participate. This shift could help reduce waste while providing more reliable food access for community members in need.
The takeaway
This act represents a shift toward using tax policy to solve local food insecurity by leveraging existing commercial infrastructure. Restaurants interested in these future benefits should monitor the committee proceedings for potential implementation dates.
Further reading
For more on how legislative changes impact charitable giving, visit Philanthropy.
Source note: This article includes information reported by Riponadvance.
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Should the federal government offer tax credits to businesses that donate prepared meals to charities?
