California 2019-2020 Regular Session

California Assembly Bill AB2243

Introduced
2/13/20  

Caption

Income tax: credits: food banks.

Impact

If passed, this bill would have a significant impact on tax policies related to food donations in California. By extending the credits, it encourages more agricultural producers and businesses to donate food items to food banks, thus potentially increasing the supply of nutritious food available to those in need. The legislation is envisioned as promoting higher donation rates by allowing donors to recover a portion of the value of their contributions through tax relief, enhancing both community support and food security.

Summary

Assembly Bill No. 2243, introduced by Assembly Member Eggman, aims to amend Sections 17053.88.5 and 23688.5 of the Revenue and Taxation Code. The bill focuses on extending tax credits for donations made to food banks, allowing qualified taxpayers to claim a credit equal to 15% of the qualified value of fresh fruits, vegetables, and specified raw agricultural products or processed foods. Currently, these tax credits are set to expire after the taxable years beginning before January 1, 2022, and the bill seeks to extend this authorization until the taxable year beginning before January 1, 2027.

Contention

Although the benefits of supporting local food banks through tax incentives appear advantageous, there may be discussions concerning the financial impact these tax credits could have on state revenue. Critics might argue that prioritizing tax breaks for donors could detract from necessary funding for public services. Moreover, ensuring that the food being donated is of good quality and safety for consumption will be crucial in the broader discourse around food security and donor accountability.

Companion Bills

No companion bills found.

Similar Bills

CA SB240

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CA AB614

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