New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A3113

Introduced
3/7/22  
Refer
3/7/22  

Caption

Provides corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

Impact

If enacted, A3113 would alter the state's existing tax code by incorporating provisions for these tax credits, thereby encouraging more commercial farms to engage in charitable activities without incurring additional costs. By providing financial incentives for donations, the bill seeks to streamline the process for farms to donate excess produce, which is often wasted. This legislation is seen as a positive step toward enhancing community support and alleviating hunger among residents, thus promoting both agricultural and social wellbeing.

Summary

Assembly Bill A3113 aims to provide corporation business tax and gross income tax credits to commercial farm operators who donate fruits and vegetables to charitable organizations in New Jersey. Specifically, the proposed legislation offers a 10% tax credit based on the wholesale value of the donated produce, with the goal of incentivizing food donations and decreasing food waste. This initiative is positioned as a means to support food security endeavors within the state, particularly benefiting local food banks and similar charities involved in food distribution.

Sentiment

The overall sentiment around A3113 appears largely supportive, especially among agricultural stakeholders and food security advocates. Proponents argue that the bill aligns with broader efforts to improve food distribution networks and help communities access fresh produce. However, some stakeholders may express concern regarding the potential for abuse of the tax credit system, emphasizing the need for stringent documentation and reporting requirements to ensure transparency and prevent misuse.

Contention

Notable points of contention surrounding A3113 include the mechanics of implementing the tax credit and the verifiability of donations. Critics may highlight concerns about the burden of compliance for small farms that may lack the resources to navigate tax credit applications efficiently. Additionally, discussions might arise regarding the effectiveness of tax credits in truly addressing food insecurity, as different stakeholders weigh the balance between aiding farms and ensuring that food banks receive the necessary resources to operate effectively.

Companion Bills

NJ S1619

Same As Provides corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

Similar Bills

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Provides corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

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NJ A3899

Creates pilot program to provide corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

NJ S2200

Creates pilot program to provide corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

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