Amends the Internal Revenue Code to allow a charitable contribution deduction for qualified food transportation contributions. Defines "qualified food transportation contribution" as a contribution by a corporation to or for the use of an eligible donee, but only if: (1) such contribution consists of providing transportation of food to be used by the donee solely for the care of the ill, the needy, or infants; (2) food is not transferred by the donee in exchange for money, other property, or services; and (3) the taxpayer receives from the donee a written statement representing that its use and disposition of food will be in accordance with this Act. Limits the amount of the transportation contribution deduction.