The "Local Food Recycling and Regenerative Opportunities Act" amends the Internal Revenue Code of 1986 to establish a new federal tax credit for individuals who divert food waste from landfills. This credit, designated as Section 25F, allows taxpayers to claim 30 percent of the expenses incurred for specific food waste diversion activities. The credit covers the purchase of a qualified residential food recycling appliance , defined as an electric device installed in a principal residence that separates, dehydrates, and size-reduces food waste for landfill diversion. It also applies to qualified residential organic waste services , which involve the collection of locally generated organic waste, including pre-processed food waste, from a principal residence for local management and landfill diversion. Specific limitations apply, with a maximum credit of $300 for each appliance and an aggregate maximum of $120 for all organic waste services per taxable year. The bill prevents double benefits and requires a reduction in property basis for claimed expenses. This credit will be effective for taxable years beginning after December 31, 2025, and will terminate after December 31, 2031.