MA H3060

Bill

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

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd 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. Specifically, it amends the Massachusetts General Laws to allow farmers engaged in the trade or business of farming to claim a charitable contribution deduction for donations of food from their farms to qualifying charitable organizations located in Massachusetts. The deduction is subject to certain requirements, such as the food meeting quality and labeling standards, and the charitable organization being tax-exempt and regularly distributing food to individuals who are ill, needy, or infants. The bill also allows farmers to use an alternate cost basis equal to 25% of the food's fair market value when calculating the deduction, regardless of their inventory accounting or cost capitalization practices. The provisions of the bill are effective for tax years beginning on or after January 1, 2021.

Committee Categories

Budget and Finance

Sponsors (20)

Paul Schmid (D)*, Tony Cabral (D), David DeCoste (R), Kip Diggs (D), Tricia Farley-Bouvier (D), Kim Ferguson (R), Susan Gifford (R), Jim Hawkins (D), Chris Hendricks (D), Steven Howitt (R), Brad Jones (R), Hannah Kane (R), Joan Lovely (D), Elizabeth Malia (D), Paul McMurtry (D), Susan Moran (D), Matt Muratore (R), Brian Murray (D), Norm Orrall (R), Alan Silvia (D),

Last Action

Accompanied a study order, see H5247 (on 09/26/2022)

Official Document

https://malegislature.gov/Bills/192/H3060

(16 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H3060
Bill	https://malegislature.gov/Bills/192/H3060.pdf

Bill	Bill Name	Last Action	Type
H1004	Relative to farmers' markets	Accompanied a study order, see H5041	Similar To
H1007	Relative to the use of Department of Conservation and Recreation property for farmers markets and community gardens	Accompanied a new draft, see S2880	Similar To
H2815	Amending the tax deduction for medical, dental and other expenses	Accompanied a study order, see H5043	Similar To
H2887	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
H2980	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H5250	Similar To
H3409	To enhance agricultural operations	No further action taken	Similar To
H5247	Revenue	No further action taken	Replaced by
S1025	Relative to direct food donations	Accompanied H1702	Similar To
S1408	Relative to delivered food	Accompanied a study order, see S2770	Similar To
S1418	Requiring food establishments to prepare seafood in separate fryers	Accompanied a study order, see S2692	Similar To
S2116	Establishing the Executive Office of Food Resources and Security	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2483	Relative to tobacco harm-reduction	Accompanied a study order, see S2692	Similar To
S2595	To provide a tax deduction for charitable donations of food by farmers	No further action taken	Similar To
S499	Regarding agricultural composting programs	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S503	To reduce plastic packaging waste	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S954	Encouraging the donation of food to persons in need	Accompanied H1702	Similar To

Bill > H3060

MA H3060

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (20)

Last Action

Official Document

bill text

bill summary

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