U.S. Congress legislation · 119th Congress
HB10499: Meals for Communities Tax Credit Act
Status: In committee, September 17, 2026
To amend the Internal Revenue Code of 1986 to establish a credit for prepared meal donations made to certain tax-exempt organizations.
What the bill says
To amend the Internal Revenue Code of 1986 to establish a credit for prepared meal donations made to certain tax-exempt organizations.
From the introduced text, September 17, 2026:
A BILL To amend the Internal Revenue Code of 1986 to establish a credit for prepared meal donations made to certain tax-exempt organizations. SECTION 1. Short title This Act may be cited as the Meals for Communities Tax Credit Act . SECTION 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: 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 …
Sponsors
- Darin LaHood (R, HD-016) · primary sponsor
- Suzan DelBene (D, HD-001)
- Nicole Malliotakis (R, HD-011)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10499?
- HB10499 is a bill in Congress (119th Congress): Meals for Communities Tax Credit Act.
- What does HB10499 do?
- In its own words: To amend the Internal Revenue Code of 1986 to establish a credit for prepared meal donations made to certain tax-exempt organizations.
- What is the status of HB10499?
- In committee as of September 17, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 17, 2026).
- Who sponsored HB10499?
- Darin LaHood (R, HD-016), with 2 co-sponsors.
- Where is the official record for HB10499?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10499
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.