This legislation seeks to bolster the operational capabilities of non-profit organizations addressing food insecurity by expanding tax incentives for charitable contributions. It amends Section 170(e)(3) of the Internal Revenue Code of 1986, allowing donations of specific infrastructure to receive similar tax treatment as food inventory contributions. The bill introduces a new category of deductible items called "qualified property," which is vital for the efficient distribution of food. This category includes food storage equipment (such as industrial refrigerators and racking) food transportation vehicles (like delivery trucks and vans) meal transport equipment (e.g., insulated bags and warming boxes) and meal preparation and packing equipment (including industrial stoves and sealing machinery) . These donations are specifically for organizations whose primary mission is to serve food to individuals and communities in need. Taxpayers making these qualified property donations can elect a maximum reduction of up to 25 percent of the fair market value. Furthermore, the bill establishes specific annual dollar limitations for certain equipment, capping meal transport equipment at $500 and meal preparation and packing equipment at $15,000. These provisions are designed to take effect for taxable years beginning after December 31, 2025, aiming to encourage more comprehensive support for food aid infrastructure.