Bill > HB5609

This bill expands the Good Samaritan Food Donation Act by establishing tax incentives for businesses that donate apparently wholesome food or apparently fit grocery products to nonprofit organizations that then distribute this food to individuals and families in need. Eligible taxpayers, defined as entities donating such food, can receive a tax credit equal to one-tenth of the original retail sale value of the donated items, with a maximum credit of $5,000 per year, which cannot be refunded or carried over to other tax years. The bill specifies that this credit applies to corporate net or personal income tax liabilities arising after December 31, 2026, and requires the State Tax Commissioner to create rules for claiming, recapturing, and documenting the credit, as well as to develop a notice about the credit's availability to be distributed widely to potential donors.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5609&year=2026&sessiontype=RS&btype=bill