Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1016 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 1258 FILED ON: 1/19/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1016
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Edward J. Kennedy
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act encouraging the donation of food to persons in need.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Edward J. KennedyFirst Middlesex 1 of 4
16	16	SENATE DOCKET, NO. 1258 FILED ON: 1/19/2023
17	17	SENATE . . . . . . . . . . . . . . No. 1016
18	18	By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 1016) of Edward J. Kennedy for
19	19	legislation to encourage the donation of food to persons in need. The Judiciary.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE SENATE, NO. 1063 OF 2021-2022.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Third General Court
25	25	(2023-2024)
26	26	_______________
27	27	An Act encouraging the donation of food to persons in need.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Section 328 of Chapter 94 of the General Laws, as appearing in the 2020
31	31	2Official Edition, is hereby amended by striking out the first paragraph and inserting in place
32	32	3thereof the following paragraph:-
33	33	4 “No person who donates food, including open-dated food whose date has passed, to a
34	34	5nonprofit corporation for distribution or serving by such nonprofit corporation without charge or
35	35	6at a charge sufficient only to cover the cost of handling such food, or to any other person, shall
36	36	7be liable for civil damages for any injury arising out of the condition of such food; provided,
37	37	8however, that at the time of donation such food is not misbranded and is not adulterated and has
38	38	9not been manufactured, processed, prepared, handled or stored in violation of applicable
39	39	10regulations of the Department of Public Health; and provided, further, that such injury is not the 2 of 4
40	40	11result of gross negligence, recklessness or intentional misconduct of the donor or any person
41	41	12employed by or under the control of the donor.”
42	42	13 SECTION 2. Section 328 of Chapter 94 of the General Laws, as appearing in the 2014
43	43	14Official Edition, is hereby amended by inserting after the third paragraph the following
44	44	15paragraph:-
45	45	16 “No food establishment, as defined in 105 CMR 590 et seq., which distributes or serves
46	46	17food without charge or at a charge sufficient only to cover the cost of handling such food,
47	47	18including open-dated food whose date has passed, shall be liable for civil damages for any injury
48	48	19arising out of the condition of such food; provided, however, that at the time of distribution or
49	49	20serving such food is not misbranded or adulterated or has not been manufactured, processed,
50	50	21prepared, handled or stored in violation of applicable regulations of the department of public
51	51	22health, and provided, further, that such injury is not the result of gross negligence, recklessness
52	52	23or intentional misconduct of the nonprofit corporation or any person employed by or under the
53	53	24control of the nonprofit corporation.”
54	54	25 SECTION 3. Chapter 63 of the General Laws, as appearing in the 2020 Official Edition,
55	55	26is hereby amended by inserting after Section 38FF the following section:-
56	56	27 Section 38GG. (a) As used in this section, the following words shall, unless the context
57	57	28clearly requires otherwise, have the following meanings:
58	58	29 “Food crops”, grains, fruits, nuts, or vegetables.
59	59	30 “Nonprofit food distribution organization”, means an entity located in the commonwealth
60	60	31that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, as amended 3 of 4
61	61	32or renumbered, and organized with a principal purpose of providing food to the needy or selling
62	62	33food at a charge sufficient only to cover the cost of handling such food.
63	63	34 (2) For taxable years beginning on or after January 1, 2024, but before January 1, 2030,
64	64	35any business corporation engaged in the business of farming as defined under 26 C.F.R 1.175-3
65	65	36that donates food crops grown by the business corporation in the commonwealth to a nonprofit
66	66	37food distribution organization shall be allowed a deduction from its net taxable income for the
67	67	38taxable year of the donation. The business corporation shall be allowed a deduction in an amount
68	68	39equal to the fair market value of such food crops donated by the business corporation to a
69	69	40nonprofit food distribution organization during the taxable year but not to exceed an aggregate
70	70	41deduction of $2,000 for all such donations made by the business corporation during such year.
71	71	42 (3) A deduction shall be allowed under this section only if (i) the use of the donated food
72	72	43crops by the donee nonprofit food distribution organization is related to providing food to the
73	73	44needy, (ii) the donated food crops are not transferred for use outside the commonwealth or used
74	74	45by the donee nonprofit food distribution organization as consideration for services performed or
75	75	46personal property purchased, and (iii) the donated food crops, if sold by the donee nonprofit food
76	76	47distribution organization, are sold at a charge sufficient only to cover the cost of handling such
77	77	48food.
78	78	49 (4) In order to claim any deduction under this section, the business corporation making
79	79	50the donation shall attach to the business’s income tax return a written certification prepared by
80	80	51the donee nonprofit food distribution organization. The written certification prepared by the
81	81	52donee nonprofit food distribution organization shall identify the donee nonprofit food
82	82	53distribution organization, the business corporation donating food crops to it, the date of the 4 of 4
83	83	54donation, the number of pounds of food crops donated, and the fair market value of the food
84	84	55crops donated. The certification shall also include a statement by the donee nonprofit food
85	85	56distribution organization that its use and disposition of the food crops complies with the
86	86	57requirements under paragraph 3.
87	87	58 (6) Deductions claimed by a partnership shall be allocated to the individual partners in
88	88	59proportion to their ownership or interest in such business entity.
89	89	60 (7) The commissioner shall develop guidelines implementing the provisions of this
90	90	61section.