,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #ehdj  ,,in ,,the ,,house ,,of  
,,representatives  ,october #bh1        
#bjbe,ms4 ,barragn 7for herself1 ,ms4   
,ansari1 ,ms4 ,brownley1 ,mr4 ,carbajal1
 ,mr4 ,carson1 ,ms4 ,chu1 ,ms4          
,crockett1 ,mr4 ,fields1 ,mr4 ,figures1 
,mr4 ,garcia of ,california1 ,mr4       
,horsford1 ,ms4 ,jacobs1 ,mr4 ,kennedy  
of ,new ,york1 ,ms4 ,lee of             
,pennsylvania1 ,mr4 ,lieu1 ,ms4 ,norton1
 ,ms4 ,rivas1 ,mr4 ,thanedar1 and ,mr4  
,vargas7 introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 allow charitable donations of food     
transportation vehicles and food storage
 equipment to receive the same tax      
treatment as charitable donations of    
food inventory in the case of donations 
to nonprofit organizations which provide
 food to communities in need4  #a4      
,short title ,this ,act may be cited as 
the ,feed the ,community ,act4  #b4     

,charitable donations of qualified      
property  7a7 ,in general ,section      
#agj7;e77#c7 of the ,internal ,revenue  
,code of #aihf is amended-- 7#a7 in     
subparagraph 7,b7-- 7,a7 by             
redesignating clauses 7i7 and 7ii7 as   
subclauses 7,i7 and 7,,ii71             
respectively1  7,b7 by striking ,the    
reduction and inserting3  7i7 ,in       
general ,except as provided in clause   
7ii71 the reduction  1 and  7,c7 by     
adding at the end the following new     
clause3  7ii7 ,maximum reduction for    
qualified property1 dollar limitations  
7,i7 ,maximum reduction ,in the case of 
qualified property described in         
subparagraph 7,c77vii71 at the election 
of the taxpayer1 the reduction under    
paragraph 7#a77;,a7 with respect to such
 qualified property shall be no greater 
than #be percent of the fair market     
value of such qualified property4       
7,,ii7 ,dollar limitations ,the amount  
taken into account under paragraph      
7#a77;,a7 with respect to meal transport

 equipment and meal preparation and     
packing equipment of the taxpayer for   
the taxable year shall not exceed-- 7aa7
 in the case of meal transport          
equipment1 #ejj1 and  7bb7 in the case  
of meal preparation and packing         
equipment1 #ae1jjj4  1  7#b7 in         
subparagraph 7,c7-- 7,a7 in the heading1
 by inserting and qualified property    
after food inventory1  7,b7 in clause   
7i7-- 7i7 by inserting or qualified     
property after charitable contribution  
of food1 and  7ii7 in subclause 7,,ii71 
by inserting qualified property and1 in 
the case of food1 to after only to1 and 
7,c7 by adding at the end the following 
new clause3  7vii7 ,qualified property  
,for purposes of this subparagraph--    
7,i7 ,in general ,the term qualified    
property means fully functional food    
storage equipment1 food transportation  
vehicles1 meal transport equipment1 and 
meal preparation and packing equipment  
which are donated to an organization the
 primary mission of which is to serve1  

deliver1 or otherwise provide food      
commodities1 food items1 or prepared and
 cooked meals to individuals and        
communities in need4  7,,ii7 ,food      
storage equipment ,the term food storage
 equipment means-- 7aa7 an industrial or
 commercial grade refrigerator or       
freezer1  7bb7 industrial racking1      
palette racks1 or other commercial      
shelving used by the donee for dry or   
temperature-controlled food storage1 or 
7cc7 inventory property or materials    
that aid in the receipt or storage of   
perishable foods1 including freezer     
doors1 insulated panels and other       
similar materials and equipment4        
7,,iii7 ,food transportation vehicle    
,the term food transportation vehicle   
means a delivery truck1 delivery van1   
trailer1 or shipping container that is  
primarily used by the donee for the     
storage and transportation of food      
commodities or meals to individuals and 
communities in need4  7,,iv7 ,meal      
transport equipment ,the term meal      

transport equipment means-- 7aa7        
insulated bags1  7bb7 warming boxes1 and
  7cc7 other thermal carriers used to   
deliver prepared meals and keep them at 
a designated temperature during         
transport4  7,v7 ,meal preparation and  
packing equipment ,the term meal        
preparation and packing equipment       
means-- 7aa7 industrial stoves1 ovens1  
convention ovens1 broilers1 and         
industrial or large-scale mixers and    
related equipment1  7bb7 machinery1     
fully assembled or in parts1 used to    
seal1 pack or otherwise contain meals or
 food items ready for consumption1  7cc7
 equipment or machinery used for packing
 trays with food items1 or used to      
dispense sealing film or covers for meal
 trays4  1 and  7#c7 in subparagraph    
7,d71 by striking ,this paragraph and   
inserting ,except in the case of        
qualified property described in         
subparagraph 7,c77vii71 this paragraph4 
7b7 ,effective date ,the amendments made
 by this section shall apply to taxable 

years beginning after ,december #ca1    
#bjbe4