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SENATE DOCKET, NO. 834 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 1043
The Commonwealth of Massachusetts
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PRESENTED BY:
Joanne M. Comerford
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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.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Joanne M. ComerfordHampshire, Franklin and WorcesterSal N. DiDomenicoMiddlesex and Suffolk1/31/2025Hannah Kane11th Worcester1/31/2025Bruce E. TarrFirst Essex and Middlesex2/26/2025Michael O. MooreSecond Worcester3/6/2025 1 of 4
SENATE DOCKET, NO. 834 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 1043
By Ms. Comerford, a petition (accompanied by bill, Senate, No. 1043) of Joanne M. Comerford,
Sal N. DiDomenico, Hannah Kane, Bruce E. Tarr and others for legislation to encourage the
donation of food to persons in need by imposing civil damages for any injury arising out of the
condition of such food. The Judiciary.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 4982 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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. Chapter 63 of the General Laws is hereby amended by inserting after
2section 38NN the following section:-
3 Section 38OO. (a) As used in this section, the following words shall, unless the context
4clearly requires otherwise, have the following meanings:
5 “Food business”, any entity located in the commonwealth that is engaged in the business
6of farming as defined under section 1A of chapter 128 or meets the definition of a restaurant
7under section 1 of chapter 138 or meets the definition of a food department or food store as both
8are defined under section 184B of chapter 94. 2 of 4
9 “Nonprofit food distribution organization”, means an entity located in the commonwealth
10that is exempt from taxation under section 501(c)(3) of the Internal Revenue Code, as amended
11or renumbered, and organized with a principal purpose of providing food to the needy or selling
12food at a charge sufficient only to cover the cost of handling such food.
13 (b) A food business that donates food, meals or crops grown, manufactured, packaged or
14prepared by the food business in the commonwealth to a nonprofit food distribution organization
15shall be allowed a non-refundable credit from its net taxable income for the taxable year of the
16donation. The credit shall be equal to the fair market value of the food, meals or crops donated
17by the business during the taxable year but not to exceed an aggregate credit of $25,000
18annually.
19 (c) A credit shall be allowed under this section only if the donated food, meals or crops
20are distributed or served by the donee nonprofit food distribution organization without charge or
21at a charge sufficient only to cover the cost of handling such food; and are not (i) transferred for
22use outside the commonwealth; (ii) used by the donee nonprofit food distribution organization as
23consideration for services performed or personal property purchased; or (iii) sold by the donee
24nonprofit food distribution organization at a charge in excess of the organization’s cost of
25handling the food, meals or crops.
26 (d) In order to claim any credit under this section, the donor business shall attach to the
27business’s income tax return a written certification prepared by the donee nonprofit food
28distribution organization. The written certification prepared by the donee organization shall
29identify the donee nonprofit food distribution organization, the business donating food, the date
30of the donation, the number of pounds of food donated and the fair market value of the food 3 of 4
31donated. The certification shall also include a statement by the donee nonprofit food distribution
32organization that its use and disposition of the food complies with the requirements under this
33section.
34 (e) The commissioner shall promulgate regulations necessary for the implementation,
35administration and enforcement of this section.
36 SECTION 2. Chapter 94 of the General Laws is hereby amended by striking section 328
37and inserting in place thereof the following section:-
38 Section 328. (a) No person or any entity engaged in the business of farming as defined
39under section 1A of chapter 128 or restaurant as defined under section 1 of chapter 138 or food
40department or food store as both are defined under section 184B of chapter 94, who donates
41food, including open-dated food whose date has passed, but not including alcoholic beverages,
42marijuana products or dietary supplements, to either: (i) a nonprofit corporation for distribution
43or serving by such nonprofit corporation without charge or at a charge sufficient only to cover
44the cost of handling such food, or; (ii) any other person for consumption by that person, shall be
45liable for civil damages for any injury arising out of the condition of such food.
46 (b) No nonprofit corporation which distributes or serves food donated pursuant to this
47section without charge or at a charge sufficient only to cover the cost of handling such food,
48including open-dated food whose date has passed, shall be liable for civil damages for any injury
49arising out of the condition of such food. No food department or food store, as both are defined
50in section 184B of chapter 94, which distributes or serves food, not including alcoholic
51beverages, marijuana products or dietary supplements, without charge or at a charge sufficient
52only to cover the cost of handling such food, including open-dated food whose date has passed, 4 of 4
53shall be liable for civil damages for any injury arising out of the condition of such food. Any
54such nonprofit corporation, food department or food store distributing or serving food under this
55section must remain in compliance with all inspection or permit requirements of the department
56of public health and the board of health in the city or town where the food is distributed or
57served. No fee shall be required for any permit needed solely for the distribution or service of
58food pursuant to this section.
59 (c) No license shall be required for the preparation of food in private homes for donation
60to a nonprofit corporation for distribution or serving by such corporation without charge.
61 (d) This section shall not apply if the donated, distributed or served food: (i) is
62misbranded or adulterated; (ii) was manufactured, processed, prepared, handled or stored in
63violation of regulations of the department of public health; or (iii) causes an injury arising out of
64the food’s condition that is the result of gross negligence, recklessness or intentional misconduct
65of the donating, distributing or serving person or entity or any person employed by or under the
66control of the same.