Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB524

Introduced
1/17/23  
Refer
1/19/23  

Caption

Provide an income tax credit for food donations

Impact

If enacted, this bill could significantly impact state tax policy by introducing new financial benefits for donors, potentially increasing the volume of food donations in Nebraska. This could positively impact food security in the state, as more resources would be accessible to food banks and other organizations that assist low-income residents. The bill may also influence charitable behavior among individuals and businesses by making food donations more feasible and financially attractive.

Summary

LB524 aims to provide an income tax credit for individuals and businesses that donate food to charitable organizations. The bill is intended to encourage food donations, reduce food waste, and support local food banks and charitable organizations that serve those in need. By offering a tax incentive for food donors, the bill seeks to create a stronger connection between agricultural producers, local businesses, and community organizations working to address hunger and food insecurity.

Contention

There may be opposition surrounding LB524 regarding the potential for misuse of the tax credit system. Critics could raise concerns about ensuring that donated food meets safety and quality standards, and whether the tax benefits are substantial enough to encourage larger donations without creating loopholes or fraud. Furthermore, there may be discussions about how the implementation of the tax credit will be monitored and whether it effectively reaches its intended goals in a sustainable manner.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1040

Change provisions relating to income tax credits for food donations

NE LB14

Provide an income tax credit for renters

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 LB509

Adopt the Opportunity Scholarships Act and provide for income tax credits

NE LB937

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

NE LB1184

Adopt the Reverse Osmosis System Tax Credit Act, provide for income tax credits, and state intent relating to appropriations

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

Similar Bills

No similar bills found.