Bill > H4373

This bill introduces two key provisions to encourage food donations to organizations serving people in need: First, it establishes a tax credit for food businesses (including farms, restaurants, and food stores) that donate food to nonprofit food distribution organizations. The tax credit would be equal to the fair market value of the donated food, with a maximum annual credit of $25,000. The bill requires that donated food be distributed without charge or at a cost that only covers handling expenses, and cannot be transferred out of the state, used as payment for services, or sold at a profit. To claim the credit, businesses must obtain a written certification from the receiving nonprofit detailing the donation, including the date, amount, and value of the food. Second, the bill provides legal liability protection for food businesses and nonprofit organizations that donate food in good faith, protecting them from civil damages arising from the condition of the donated food, as long as the food is not misbranded, adulterated, improperly handled, or donated with gross negligence. The bill also waives permit fees for food distribution and allows home-prepared food to be donated to nonprofits, with the requirement that the Department of Public Health create guidelines to ensure safe food preparation and handling.

Budget and Finance

Joint Committee on the Judiciary (Joint)

https://malegislature.gov/Bills/194/H4373