Bill > HB5166

This bill establishes a Charitable Food Tax Credit Program to improve food security in Michigan by providing tax incentives for businesses in the food industry (farming, processing, manufacturing, and distribution) who donate food to qualified organizations like food banks, pantries, soup kitchens, and shelters. Starting in tax year 2026, eligible taxpayers can claim a tax credit equal to 65% of the fair market value of food donated, with a maximum credit of 50% of the taxpayer's tax liability or $10,000, whichever is less. To claim the credit, taxpayers must obtain a written acknowledgment from the qualified organization detailing the donation, including the donor's name, address, tax identification number, donation date, and a description of the food. The Michigan Department of Treasury will manage the program by developing an application and certification process, maintaining a website listing qualified organizations, and ensuring that participating organizations meet specific criteria, such as supporting food security projects, attracting diverse donors, and maintaining at least one part-time or full-time employee. Any excess credit beyond the taxpayer's tax liability will be refunded, providing a strong incentive for businesses to donate food to help address hunger and food insecurity in the state.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5166