Bill > S1043

This bill aims to encourage food donations to those in need by providing tax incentives for food businesses and protecting donors from liability. Specifically, the bill creates a tax credit for food businesses that donate food, meals, or crops to nonprofit food distribution organizations, with the credit equal to the fair market value of the donation (up to $25,000 annually). The bill also establishes legal protections for food donors and nonprofit organizations, ensuring they are not held liable for civil damages arising from donated food, with some important exceptions. To claim the tax credit, donors must obtain a written certification from the receiving nonprofit that details the donation, including the amount and value of food donated. The bill applies to various types of food businesses, including farms, restaurants, and food stores, and allows donations of open-dated food. Importantly, the protections do not apply if the donated food is misbranded, adulterated, prepared in violation of health regulations, or if the donation involves gross negligence or intentional misconduct. The bill also eliminates permit fees for nonprofits distributing donated food and allows home-prepared food to be donated without a license, all with the goal of making food donation easier and more attractive for businesses and organizations.

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https://malegislature.gov/Bills/194/S1043