Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1040

Introduced
1/8/24  
Refer
1/10/24  

Caption

Change provisions relating to income tax credits for food donations

Summary

LB1040 proposes to amend provisions related to income tax credits for food donations in the state. The bill aims to enhance the existing tax credit framework to incentivize businesses and individuals to contribute food to charitable organizations that support food insecurity. By providing a more substantial tax benefit, the legislation seeks to encourage more donations, helping to alleviate hunger and support local food banks and services serving underprivileged communities. The overarching goal is to boost participation in food donation programs across the state. The impact of LB1040 on state laws could be significant as it seeks to modify the way income tax credits work concerning food donations. If enacted, it will potentially make it easier for taxpayers to receive credits, thereby promoting a culture of giving and community support. This change may affect the state's overall tax revenue but is anticipated to yield positive social benefits by reducing food waste and increasing the availability of food resources for those in need, aligning economic incentives with community welfare. Though many community leaders and advocates support LB1040 for its potential to enhance food security, there are notable points of contention. Opponents may voice concerns regarding the fiscal implications of expanded tax credits on the state budget. There is apprehension that increased credits may reduce funding available for other essential state services, or that the benefits may not reach the intended target population effectively. Additionally, discussions might arise about the administrative challenges associated with tracking and verifying donations for tax purposes. In summary, LB1040 stands as a legislative effort to strengthen the food donation landscape through tax incentives. By increasing the attractiveness of these programs to potential donors, the bill aims to address food insecurity while stimulating charitable giving across the state. If passed, the implementation and management of the new tax provisions will be crucial to ensuring that the intended benefits are realized without adverse effects on the state's fiscal health.

Companion Bills

No companion bills found.

Previously Filed As

NE LB524

Provide an income tax credit for food donations

NE LB689

Change provisions relating to an income tax credit for community college taxes paid

NE LB1372

Change provisions relating to individual and corporate income tax rates and property tax credits

NE LB20

Provide an income tax credit for renters and change provisions relating to a property tax credit

NE LB747

Provide an income tax credit for renters and change provisions relating to a property tax credit

NE LB107

Provide an income tax credit for renters and change provisions relating to a property tax credit

NE LB387

Change provisions relating to income tax rates

NE LB937

Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes

NE LB1095

Change provisions relating to tax credits under the Nebraska Biodiesel Tax Credit Act and change provisions of the E-15 Access Standard Act

NE LB754

Adopt the Child Care Tax Credit Act and change provisions relating to the School Readiness Tax Credit Act and income tax rates

Similar Bills

No similar bills found.