MA H2630

Bill

To provide a tax deduction for charitable donations of food by farmers

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation to establish a tax deduction for charitable donations of food by certain farmers. Revenue.

AI Summary

This bill provides a tax deduction for charitable donations of food by certain farmers in Massachusetts. Specifically, it allows farmers engaged in the trade or business of farming in the commonwealth to claim a charitable contribution deduction for donating food from their farm to eligible charitable organizations, even if the deduction exceeds the usual limitation based on the taxpayer's prior year's tax rate. The bill also allows farmers to use an alternate cost basis of 25% of the food's fair market value to determine the deductible amount, regardless of inventory or cost accounting requirements. To qualify, the donated food must meet the standards of "apparently wholesome food" under the Bill Emerson Good Samaritan Food Donation Act and be donated to a charitable organization located in Massachusetts that is exempt from federal taxes under Section 501(c)(3) of the Internal Revenue Code, excluding private foundations.

Committee Categories

Budget and Finance

Sponsors (29)

Brian Ashe (D), Michael Brady (D), Tony Cabral (D), David DeCoste (R), Mindy Domb (D), Shawn Dooley (R), Tricia Farley-Bouvier (D), Kim Ferguson (R), Dylan Fernandes (D), Ann-Margaret Ferrante (D), Carole Fiola (D), Colleen Garry (D), Susan Gifford (R), Anne Gobi (D), Jim Hawkins (D), Chris Hendricks (D), Steven Howitt (R), Hannah Kane (R), David LeBoeuf (D), David Linsky (D), Matt Muratore (R), Harold Naughton (D), Norm Orrall (R), Dave Rogers (D), Angelo Scaccia (D), Paul Schmid (D), Alan Silvia (D), José Tosado (D), Timothy Whelan (R),

Last Action

Accompanied a study order, see H5080 (on 11/02/2020)

Official Document

https://malegislature.gov/Bills/191/H2630

(18 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2630
Bill	https://malegislature.gov/Bills/191/H2630.pdf

Bill	Bill Name	Last Action	Type
H2009	Relative to food labeling	Accompanied H1877	Similar To
H2450	Promoting student loan repayment	Accompanied a study order, see H5040	Similar To
H2456	Encouraging home ownership by establishing a first time home buyers savings account	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2491	Relative to charitable donations	Accompanied a study order, see H5128	Similar To
H2601	Relative to exempting farmers’ markets from certain property taxes	Accompanied a study order, see H5080	Similar To
H421	Requiring food allergen certification in vocational schools	Accompanied a study order, see H5159	Similar To
H5080	Study Order	Discharged to the committee on House Rules	Replaced by
H811	Decreasing food waste by standardizing the date labeling of food	Accompanied a study order, see H5090	Similar To
S119	Relative to kosher food signage	Accompanied H196	Similar To
S1354	Resolve establishing an advisory committee on the accessibility of fresh food retail in communities throughout the Commonwealth	Accompanied a study order, see S2808	Similar To
S1615	Relative to the income tax deduction for charitable giving	Accompanied a study order, see H5080	Similar To
S2023	Establishing a food tourism task force	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2146	Relative to charitable donation of automobiles	Accompanied a study order, see S2560	Similar To
S2398	To establish food allergy plans	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2449	Relative to expanding access to healthy food choices in vending machines on state property	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2450	To reduce disposable plastic straw waste	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S492	Decreasing food waste by standardizing the date labeling of food	Accompanied a study order, see S2683	Similar To
S962	Encouraging the donation of food to persons in need	Accompanied H1475	Similar To

Bill > H2630

MA H2630

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (29)

Last Action

Official Document

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