Bill > S1141

This bill proposes three key changes to encourage food donation to people in need. First, it modifies existing law to protect food donors from civil liability when donating food that has passed its open date, as long as the food is not misbranded, adulterated, or improperly handled, and the donation does not result from gross negligence or intentional misconduct. Second, it extends similar liability protections to food establishments that distribute food without charge or at a minimal handling cost. Third, the bill creates a new tax deduction for business corporations engaged in farming that donate food crops to nonprofit food distribution organizations. The tax deduction allows corporations to claim a deduction equal to the fair market value of donated food crops, up to $2,000 per year, for donations made between 2024 and 2030. To claim the deduction, corporations must provide documentation from the receiving nonprofit that details the donation and confirms the food will be used to help those in need. The bill aims to reduce barriers to food donation by providing legal protections for donors and financial incentives for agricultural businesses to contribute to food security efforts.

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https://malegislature.gov/Bills/194/S1141