Fight Hunger Act

This bill, introduced as the Fight Hunger Act, would add a new nonrefundable tax credit (Sec. 30E) to the Internal Revenue Code for donations to charitable organizations that feed ill, needy, or infant populations. The credit would equal the taxpayer’s qualified charitable donations for the year, with specific rules defining what counts as a qualified donation (cash gifts to eligible 501(c)(3) organizations, or food that is wholesome and delivered to organizations such as food banks or soup kitchens). The bill also allows a transportation-cost component (mileage) to be included, subject to the standard mileage rate. The credit is designed to reduce tax liability but cannot be used in combination with other deductions or credits for the same donation, includes carryforward provisions (up to five years), and imposes substantiation requirements similar to those for charitable deductions under current law. The proposal applies to tax years beginning after December 31, 2025. In addition to creating the credit, the bill integrates it with existing tax-credit frameworks (treating the business-use portion as a general business credit and the remainder as a personal credit) and makes conforming amendments to related credits and definitions. The overall intent is to incentivize both cash and in-kind food donations to hunger-relief charities while providing a framework for tracking, substantiating, and coordinating the new credit with existing tax provisions.