Fight Hunger Act

The Fight Hunger Act (HR 5809) creates a new tax credit for individuals and businesses that donate cash or wholesome food to eligible charities providing meals to the ill, needy, or infants. Eligible organizations include food banks, soup kitchens, and similar groups that use donations directly for food distribution. The credit equals the donation amount (with a limit for food transportation costs), but taxpayers cannot also deduct the same donation on their tax return, and unused credits can be carried forward for up to five years. The policy takes effect for donations made in taxable years beginning after December 31, 2025.