Bill > H3154

This bill establishes a tax credit for food businesses that donate food to nonprofit food distribution organizations in Massachusetts and provides legal protections for such donations. Specifically, food businesses like farms, restaurants, and food stores can receive a non-refundable tax credit equal to the fair market value of donated food, up to $25,000 annually, provided the food is distributed without charge or at a cost that only covers handling expenses. The bill defines specific requirements for claiming the tax credit, including that the donated food must be used within Massachusetts and cannot be sold or transferred for other purposes. Additionally, the bill limits civil liability for food businesses and nonprofit organizations that donate or distribute food in good faith, protecting them from damages arising from the condition of the food, as long as the food is not misbranded, adulterated, or improperly handled, and the donation does not result from gross negligence or intentional misconduct. The bill also waives permit fees for food distribution and allows home-prepared food to be donated to nonprofit organizations without requiring a license.

Budget and Finance, Justice

https://malegislature.gov/Bills/194/H3154