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Bill > S1536


MA S1536

MA S1536
Relative to the charitable donation of apparently wholesome food


summary

Introduced
04/15/2015
In Committee
04/15/2015
Crossed Over
Passed
Dead
07/31/2016

Introduced Session

189th General Court

Bill Summary

For legislation relative to the charitable donation of apparently wholesome food. Revenue.

AI Summary

This bill allows taxpayers to claim a refundable tax credit equal to fifteen percent of their charitable deduction for "apparently wholesome food," which is defined by federal law as food that is safe to eat and would normally be sold or distributed for human consumption. This credit applies to businesses that donate such food from their trade or business, and if the business operates outside of the Commonwealth, the deduction and credit will be calculated based on the portion of the business conducted within the Commonwealth.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see S2290 (on 05/12/2016)

bill text


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