Rhode Island 2024 Regular Session

Rhode Island Senate Bill S2757

Introduced
3/8/24  

Caption

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

Impact

With the enactment of S2757, the state laws regarding taxation will include provisions for a tax credit specifically targeted at food donations. A tax credit of 75% of the fair market value of donated food will be available, which is expected to incentivize individuals, businesses, and organizations to contribute surplus food. This will not only provide financial relief to donors but also bolster the operations of various nonprofits dedicated to feeding the needy, potentially increasing the volume of food reaching those in need across the state.

Summary

Bill S2757 introduces a tax credit for food donations made by qualified taxpayers to nonprofit organizations. Under this bill, taxpayers can receive a credit up to $5,000 per year based on the fair market value of the food donated. This credit is set to be applicable for taxable years beginning on or after January 1, 2025. The measure aims to encourage food donations to nonprofits that provide food to those in need, enhancing food security and reducing waste.

Contention

Despite its benefits, there are points of contention surrounding the bill. Some stakeholders might argue about the adequacy of the tax credit in incentivizing donations versus the potential loss of revenue for the state. Others may raise concerns regarding the definition of 'apparently wholesome food' and how it will be enforced, as well as the administration of the credit and ensuring it is accessible to all eligible taxpayers. The bill will require clear guidelines to optimize its implementation and to address any administrative burdens that could arise.

Companion Bills

No companion bills found.

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