HB 5609
Relating to Good Samaritan Food Donation Act
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a tax credit for retail food distributors in West Virginia who donate apparently fit grocery products or wholesome food to nonprofit organizations. The credit is equal to one-tenth of the original retail sale value of the donated food. The Tax Commissioner will create rules and forms for claiming the credit, and the Department of Human Services will distribute information about the credit to food distributors. This legislation aims to encourage food donation by reducing liability and providing financial incentives.
Key provisions
- Retail food distributors can claim a tax credit for food donations.
- The credit is equal to one-tenth of the original retail sale value of the donated food.
- Eligible taxpayers include individuals, firms, partnerships, corporations, and other entities donating to established nonprofit organizations.
- The credit can be applied to either corporate or personal income tax liabilities.
- The maximum credit allowed per year is $5,000.
- The credit is not refundable and cannot be carried forward.
- The State Tax Commissioner will develop rules and forms for claiming the credit.
- The Department of Human Services will distribute information about the credit to food distributors.
Who is affected
- Retail food distributors
- Nonprofit organizations
- Taxpayers
- Individuals and families in need
- The State Tax Commissioner
Notable changes
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