FIND Food Act (2021-22 Congress)

In March 2022, Representatives Shontel Brown (D-OH), Chellie Pingree (D-ME), Fred Keller (R-PA), and Troy Balderson (R-OH) introduced the bipartisan Further Incentivizing Nutritious Donations (FIND) Food Act of 2022 (H.R. 7317), which would have encouraged the donation of wholesome, safe food across the country by expanding federal tax incentives for food donation. This bill has not yet been reintroduced in the current congressional session.

While the federal government currently offers two tax incentives for the donation of wholesome food, many farmers and small businesses with low profit margins fail to benefit from the current deduction options. The FIND Food Act would have enhanced federal tax incentives through three amendments to the Internal Revenue Code.

This bill would have:

• Offered an enhanced tax deduction for up to 100% of farmers’ cost to transport donated food.
• Created an alternative tax credit equal to 50% of the fair market value of the donated food that farmers can claim in lieu of the current enhanced deduction for food donation.
• Allowed donors to the claim enhanced tax deduction for food donations even if the nonprofit charged end recipients a nominal fee.