The Food & Friends Property Tax Exemption Amendment Act of 2026 aims to provide a property tax exemption for the real property located at 219 Riggs Road, N.E., identified as Lot 0005, Square 3766, which is owned by Food & Friends, Inc. The bill amends Chapter 10 of Title 47 of the District of Columbia Official Code by adding a new section, 47-1099.15, that stipulates the property will be exempt from taxes as long as it is used for charitable food distribution or related services. The exemption will cover 100% of the land based on its square footage and will not replace any other tax relief or assistance that Food & Friends, Inc. may receive.

The act is set to take effect on October 1, 2025, following the standard legislative approval process, including potential mayoral approval and congressional review. The bill also includes a fiscal impact statement that has been adopted from the committee report, ensuring that the financial implications of the tax exemption are acknowledged.