The Meals for Communities Tax Credit Act would establish a new tax credit for restaurants and retail food businesses that donate prepared meals to qualified charitable organizations. Eligible businesses could claim a credit equal to 50 percent of the fair market value of meals they donate, with a per-meal cap of $14 (adjusted annually for inflation) and a maximum annual credit of $50,000 per business. The credit applies only to donations made to tax-exempt charitable organizations that serve the public, excluding private foundations. The legislation takes effect for tax years beginning after December 31, 2025, and prevents businesses from claiming both a tax deduction and the meal donation credit for the same contribution.