Fight Hunger Act

The Fight Hunger Act creates a new tax credit for individuals and businesses that donate cash or wholesome food to charitable organizations that feed the ill, needy, or infants. The credit is available for donations to food banks, soup kitchens, and similar groups, and includes a limited allowance for vehicle mileage costs when delivering food. Taxpayers who take this credit cannot also claim a deduction or other credit for the same donation. Unused credit can be carried forward for up to five years. Donations from a trade or business are treated as part of the general business credit, while personal donations are treated as a personal credit. The changes apply to tax years beginning after December 31, 2025.