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SENATE DOCKET, NO. 263 FILED ON: 1/12/2023
SENATE . . . . . . . . . . . . . . No. 920
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Joanne M. Comerford
_________________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act encouraging the donation of food to persons in need.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Joanne M. ComerfordHampshire, Franklin and WorcesterMindy Domb3rd Hampshire1/18/2023Susan Williams Gifford2nd Plymouth1/27/2023Hannah Kane11th Worcester1/27/2023Michael O. MooreSecond Worcester2/2/2023Anne M. GobiWorcester and Hampshire2/6/2023Thomas M. Stanley9th Middlesex2/8/2023Vanna Howard17th Middlesex2/15/2023Brian M. Ashe2nd Hampden2/15/2023James B. EldridgeMiddlesex and Worcester2/20/2023Adam GomezHampden2/21/2023Walter F. TimiltyNorfolk, Plymouth and Bristol2/21/2023Sal N. DiDomenicoMiddlesex and Suffolk3/10/2023 1 of 4
SENATE DOCKET, NO. 263 FILED ON: 1/12/2023
SENATE . . . . . . . . . . . . . . No. 920
By Ms. Comerford, a petition (accompanied by bill, Senate, No. 920) of Joanne M. Comerford,
Mindy Domb, Susan Williams Gifford, Hannah Kane and other members of the General Court
for legislation to encourage the donation of food to persons in need. The Judiciary.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 954 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act encouraging the donation of food to persons in need.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 328 of chapter 94 of the General Laws is hereby amended by
2striking out the first paragraph and inserting in place thereof the following paragraph:-
3 No person who donates food, including open-dated food whose date has passed, to a
4nonprofit corporation for distribution or serving by such nonprofit corporation without charge or
5at a charge sufficient only to cover the cost of handling such food, or to any other person, shall
6be liable for civil damages for any injury arising out of the condition of such food; provided,
7however, that at the time of donation such food is not misbranded and is not adulterated and has
8not been manufactured, processed, prepared, handled or stored in violation of applicable
9regulations of the department of public health; and provided, further, that such injury is not the 2 of 4
10result of gross negligence, recklessness or intentional misconduct of the donor or any person
11employed by or under the control of the donor.
12 SECTION 2. Said section 328 of said chapter 94 is hereby further amended by inserting
13after the third paragraph the following paragraph:-
14 No food establishment, as defined in 105 CMR 590 et seq., which distributes or serves
15food without charge or at a charge sufficient only to cover the cost of handling such food,
16including open-dated food whose date has passed, shall be liable for civil damages for any injury
17arising out of the condition of such food; provided, however, that at the time of distribution or
18serving such food is not misbranded or adulterated or has not been manufactured, processed,
19prepared, handled or stored in violation of applicable regulations of the department of public
20health, and provided, further, that such injury is not the result of gross negligence, recklessness
21or intentional misconduct of the food establishment or any person employed by or under the
22control of the food establishment.
23 SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after
24section 38HH the following section:-
25 Section 38II. (a) As used in this section, the following words shall, unless the context
26clearly requires otherwise, have the following meanings:
27 “Food crops”, grains, fruits, nuts, vegetables, meat, dairy, or seafood.
28 “Nonprofit food distribution organization”, means an entity located in the commonwealth
29that is exempt from taxation under section 501(c)(3) of the Internal Revenue Code, as amended 3 of 4
30or renumbered, and organized with a principal purpose of providing food to the needy or selling
31food at a charge sufficient only to cover the cost of handling such food.
32 (2) For taxable years beginning on or after January 1, 2024, but before January 1, 2034,
33any business corporation engaged in the business of farming as defined under section 1A of
34chapter 128, or any restaurant or similar retail food establishment as defined under subsection (h)
35of section 6 of chapter 64H, that donates food crops grown by the business corporation in the
36commonwealth or meals prepared for human consumption to a nonprofit food distribution
37organization shall be allowed a non-refundable credit from its net taxable income for the taxable
38year of the donation. The business corporation shall be allowed a credit in an amount equal to the
39fair market value of such food crops donated by the business corporation to a nonprofit food
40distribution organization during the taxable year but not to exceed an aggregate credit of $5,000
41for all such donations made by the business corporation during such year.
42 (3) A credit shall be allowed under this section only if (i) the use of the donated food
43crops by the donee nonprofit food distribution organization is related to providing food to the
44needy, (ii) the donated food crops are not transferred for use outside the commonwealth or used
45by the donee nonprofit food distribution organization as consideration for services performed or
46personal property purchased, and (iii) the donated food crops, if sold by the donee nonprofit food
47distribution organization, are sold at a charge sufficient only to cover the cost of handling such
48food.
49 (4) In order to claim any credit under this section, the business corporation making the
50donation shall attach to the business’s income tax return a written certification prepared by the
51donee nonprofit food distribution organization. The written certification prepared by the donee 4 of 4
52nonprofit food distribution organization shall identify the donee nonprofit food distribution
53organization, the business corporation donating food crops to it, the date of the donation, the
54number of pounds of food crops donated, and the fair market value of the food crops donated.
55The certification shall also include a statement by the donee nonprofit food distribution
56organization that its use and disposition of the food crops complies with the requirements under
57paragraph 3.
58 (6) Credits claimed by a partnership shall be allocated to the individual partners in
59proportion to their ownership or interest in such business entity.
60 (7) The commissioner shall develop guidelines implementing the provisions of this
61section.