Bill Overview
Title: FIND Food Act of 2022
Description: This bill provides tax incentives for food donation. Specifically, it expands the charitable tax deduction for contributions of food inventory to allow donations at reduced prices, allows a deduction for the cost of transporting donated food, and allows a tax credit for donations of food by farmers.
Sponsors: Rep. Brown, Shontel M. [D-OH-11]
Target Audience
Population: People worldwide experiencing food insecurity or benefiting from food donations
Estimated Size: 34000000
- The bill expands the charitable tax deduction for contributions of food inventory, thus encouraging more businesses to donate food.
- Allowing donations at reduced prices could increase the volumes of food donated, potentially improving food security for individuals who rely on food banks and similar services.
- The deduction for costs of transporting donated food facilitates the logistics of getting food from donors to recipients, which could help reach a larger population.
- The tax credit for donations by farmers directly incentivizes producers, which might increase the variety and quantity of fresh produce available for donation.
Reasoning
- The budget limitation means the policy must be targeted and its benefits spread across a broad base, with varying impacts based on location, occupation, and current food insecurity level.
- Many food-insecure individuals might see direct benefits like improved access to food, while those not directly receiving food donations would see less impact.
- The policy impacts municipalities and rural areas differently due to varied access to donor and distribution networks.
- Individuals who work in the food industry, such as farmers and food bank employees, may experience higher indirect benefits.
Simulated Interviews
Food Bank Coordinator (Los Angeles, CA)
Age: 50 | Gender: female
Wellbeing Before Policy: 6
Duration of Impact: 10.0 years
Commonness: 6/20
Statement of Opinion:
- The policy will likely increase food donations, improving inventory reliability.
- Transportation deductions are key to reducing our operational costs, helping us expand delivery areas.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 6 |
| Year 2 | 7 | 6 |
| Year 3 | 8 | 6 |
| Year 5 | 8 | 6 |
| Year 10 | 8 | 5 |
| Year 20 | 7 | 5 |
Chef (New York, NY)
Age: 34 | Gender: male
Wellbeing Before Policy: 7
Duration of Impact: 5.0 years
Commonness: 8/20
Statement of Opinion:
- The act should lead to more restaurant participation in food donations, reducing food waste.
- Tax incentives can primary drive change, especially in bustling areas with excess food.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 7 |
| Year 2 | 8 | 7 |
| Year 3 | 8 | 6 |
| Year 5 | 8 | 6 |
| Year 10 | 7 | 6 |
| Year 20 | 7 | 6 |
Farmer (Rural Kansas)
Age: 60 | Gender: female
Wellbeing Before Policy: 6
Duration of Impact: 10.0 years
Commonness: 4/20
Statement of Opinion:
- The tax credits make it easier for small farms like mine to donate surplus produce.
- More donations could lead to better community outreach and food diversity at local aid centers.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 6 |
| Year 2 | 8 | 6 |
| Year 3 | 8 | 6 |
| Year 5 | 9 | 6 |
| Year 10 | 9 | 5 |
| Year 20 | 8 | 5 |
Graduate Student (Austin, TX)
Age: 25 | Gender: male
Wellbeing Before Policy: 5
Duration of Impact: 3.0 years
Commonness: 7/20
Statement of Opinion:
- Any policy aiming to increase food donations sounds promising for students like me.
- More food at pantries reduces the monthly struggle to meet basic needs.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 6 | 5 |
| Year 2 | 6 | 5 |
| Year 3 | 5 | 5 |
| Year 5 | 5 | 5 |
| Year 10 | 5 | 5 |
| Year 20 | 5 | 5 |
Retired (Miami, FL)
Age: 65 | Gender: female
Wellbeing Before Policy: 5
Duration of Impact: 20.0 years
Commonness: 4/20
Statement of Opinion:
- Covered another tax policy increasing food resources which can reduce my monthly expenses.
- If allowed to succeed, the act could mean more fresh produce options for us.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 6 | 5 |
| Year 2 | 7 | 5 |
| Year 3 | 7 | 5 |
| Year 5 | 7 | 5 |
| Year 10 | 8 | 5 |
| Year 20 | 8 | 5 |
Part-time Retail Worker (Seattle, WA)
Age: 22 | Gender: female
Wellbeing Before Policy: 6
Duration of Impact: 7.0 years
Commonness: 6/20
Statement of Opinion:
- Policies like these are necessary but need to ensure equitable distribution of donated food.
- The deduction for transportation is crucial for helping nonprofits in logistics.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 6 |
| Year 2 | 7 | 6 |
| Year 3 | 8 | 6 |
| Year 5 | 8 | 6 |
| Year 10 | 8 | 6 |
| Year 20 | 7 | 6 |
Corporate Tax Accountant (Chicago, IL)
Age: 40 | Gender: male
Wellbeing Before Policy: 7
Duration of Impact: 10.0 years
Commonness: 9/20
Statement of Opinion:
- My clients will find this policy attractive enough to increase charitable activities.
- Increased food donations could soften reputational risks around food waste for businesses.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 7 |
| Year 2 | 7 | 7 |
| Year 3 | 7 | 7 |
| Year 5 | 7 | 7 |
| Year 10 | 7 | 7 |
| Year 20 | 7 | 7 |
Non-profit Manager (Boston, MA)
Age: 30 | Gender: other
Wellbeing Before Policy: 7
Duration of Impact: 10.0 years
Commonness: 5/20
Statement of Opinion:
- Focus needs to be on accessibility for the most vulnerable communities.
- This is a good first step towards systemic changes in how food donations are valued.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 8 | 7 |
| Year 2 | 8 | 7 |
| Year 3 | 8 | 7 |
| Year 5 | 8 | 7 |
| Year 10 | 8 | 7 |
| Year 20 | 8 | 7 |
Supermarket Manager (Houston, TX)
Age: 45 | Gender: male
Wellbeing Before Policy: 6
Duration of Impact: 5.0 years
Commonness: 8/20
Statement of Opinion:
- Tax deductions could shift unused stock to donations, reducing waste.
- Managing logistics costs is crucial, and this policy supports that.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 6 |
| Year 2 | 7 | 6 |
| Year 3 | 7 | 6 |
| Year 5 | 7 | 6 |
| Year 10 | 6 | 6 |
| Year 20 | 6 | 6 |
Elementary School Teacher (San Francisco, CA)
Age: 55 | Gender: female
Wellbeing Before Policy: 6
Duration of Impact: 15.0 years
Commonness: 6/20
Statement of Opinion:
- Schools could see an indirect benefit if more families access food donations.
- My students would benefit significantly from increased food security at home.
Wellbeing Over Time (With vs Without Policy)
| Year | With Policy | Without Policy |
|---|---|---|
| Year 1 | 7 | 6 |
| Year 2 | 8 | 6 |
| Year 3 | 8 | 6 |
| Year 5 | 8 | 6 |
| Year 10 | 8 | 5 |
| Year 20 | 7 | 5 |
Cost Estimates
Year 1: $400000000 (Low: $350000000, High: $450000000)
Year 2: $390000000 (Low: $340000000, High: $440000000)
Year 3: $380000000 (Low: $330000000, High: $430000000)
Year 5: $370000000 (Low: $320000000, High: $420000000)
Year 10: $360000000 (Low: $310000000, High: $410000000)
Year 100: $350000000 (Low: $300000000, High: $400000000)
Key Considerations
- The policy encourages food donations, potentially reducing food waste and food insecurity.
- Implementation depends significantly on the food distribution network's ability to absorb increased donations without additional infrastructure support.
- The long-term effects on federal fiscal balance, due to reduced revenue, should be monitored.