The U.S. House of Representatives introduced an amendment to the tax code that, if passed, would provide companies and owner-operators with a tax credit for hauling food for charitable purposes.

Rep. James McGovern, D-MA, introduced the bill on April 28. It is currently under review by the House Ways and Means Committee.

According to the bill, owner-operators could receive a tax credit of 25 cents per mile if they use their trucks to haul food for charity.

Qualified trucks must have a capacity of no less than 1,760 cubic square feet, must be owned, leased or operated by the taxpayer, and must be used for hauling property in the course of business on a regular basis.

The bill states that the term qualified charitable purposes refers to “the transportation of food in connection with the hunger relief efforts” of a charitable, tax-exempt organization, which is not a private foundation.

The credit will not be allowed if the driver is paid for delivering the food. In addition, at least 50 percent of the truck’s hauling capacity must be used for hauling the donations.