California 2019-2020 Regular Session

California Assembly Bill AB614

Introduced
2/14/19  
Refer
2/25/19  
Refer
2/25/19  
Report Pass
4/9/19  
Refer
4/9/19  
Refer
4/9/19  
Refer
4/24/19  
Refer
4/24/19  
Report Pass
5/16/19  
Engrossed
5/23/19  
Refer
5/24/19  
Refer
5/24/19  
Refer
6/6/19  
Report Pass
6/12/19  
Refer
6/13/19  
Refer
6/13/19  
Refer
6/24/19  
Refer
6/24/19  
Report Pass
8/30/19  
Report Pass
8/30/19  
Enrolled
9/10/19  
Enrolled
9/10/19  
Chaptered
10/2/19  
Passed
10/2/19  

Caption

Income taxes: credits: food banks.

Impact

The legislation specifically updates the definition of a 'qualified taxpayer' to include not just those who plant, manage, and harvest crops, but also those responsible for growing, processing, and packing agricultural products, excluding retailers. This expansion creates more opportunities for food banks to receive a variety of nutritious food items, thereby augmenting the resources available to low-income individuals seeking food assistance. By enhancing the tax credits, the bill supports local economies and encourages increased agricultural participation in food donation.

Summary

Assembly Bill 614, introduced by Eggman, aims to expand tax credits related to donations made to food banks in California. The bill amends existing provisions in the Personal Income Tax Law and the Corporation Tax Law, allowing qualified taxpayers to receive a credit of 15% for the value of qualified donation items, which now include a broader range of agricultural products and processed food items. The intention is to incentivize donations by farmers and processors to help food banks while providing tax relief to those contributing to food security initiatives.

Sentiment

Overall, the sentiment regarding AB 614 appears positive, with supporters advocating for its potential to bolster food bank supplies and improve community welfare. Proponents believe that such incentives could lead to more generous food donations which, in turn, would benefit those in need across the state. Critics, if any noted during discussions, seem limited, suggesting a focused endorsement of the bill's objectives.

Contention

Notably, while the bill is likely to receive support from agricultural sectors and food banks, it did face critical discussions about the exclusion of retailers from the expanded definition of qualified taxpayers. Some stakeholders might argue that this could limit the participation of grocery stores or supermarkets in donating surplus food, which could have implications for the overall effectiveness of the initiative. Nonetheless, the measure ultimately aims to streamline the donation process and enhance food security in California.

Companion Bills

No companion bills found.

Similar Bills

CA SB240

Income tax: credits: food banks.

CA AB2243

Income tax: credits: food banks.

CA SB353

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