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Bill > HB1992
PA HB1992
PA HB1992Providing for surplus donation farmer tax credit; and imposing duties on the Department of Community and Economic Development.
summary
Introduced
10/24/2025
10/24/2025
In Committee
10/24/2025
10/24/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," providing for surplus donation farmer tax credit; and imposing duties on the Department of Community and Economic Development.
AI Summary
This bill establishes a new tax credit for farmers who donate surplus agricultural products to qualified food banks in Pennsylvania, allowing eligible farmers to claim a tax credit against their state taxes for up to 100% of the sale price or fair market value of their donated products, with a maximum annual credit of $20,000. Farmers must apply to the Department of Community and Economic Development, providing documentation of their donation, including a written acknowledgment from the food bank, and the department will review and certify these applications in consultation with the Department of Agriculture. The tax credit program will run from 2026 to 2035, with a total annual allocation of $5 million, and credits will be issued on a first-come, first-served basis. By February 1, 2030, the department is required to submit a comprehensive report to the General Assembly detailing the program's impact, including information about the number and amount of credits issued, geographic distribution, types of products donated, and other relevant metrics. The goal of this bill is to encourage farmers to donate surplus agricultural products to food banks, thereby reducing food waste and supporting food-insecure populations in Pennsylvania.
Committee Categories
Budget and Finance
Sponsors (6)
Milou Mackenzie (R)*,
Pat Gallagher (D),
Valerie Gaydos (R),
Barb Gleim (R),
Andrew Kuzma (R),
Dave Zimmerman (R),
Last Action
Referred to Finance (on 10/24/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.palegis.us/legislation/bills/2025/hb1992 |
| BillText | https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB1992/PN2514 |
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