Virginia 2023 Regular Session

Virginia House Bill HB2445

Introduced
1/20/23  
Refer
1/20/23  
Report Pass
2/1/23  
Engrossed
2/6/23  
Refer
2/8/23  
Report Pass
2/14/23  
Engrossed
2/15/23  
Engrossed
2/22/23  
Engrossed
2/23/23  
Enrolled
3/7/23  
Chaptered
3/22/23  

Caption

Wholesome food donation; tax credit renewed.

Impact

The legislative changes brought forth by HB 2445 are significant in promoting local agricultural contributions to food banks, as they enhance the financial motivation for farmers to donate surplus crops. By providing higher tax credits, the bill is designed to increase the amount of wholesome food available to those in need while also supporting local growers. The increased limit on tax credits is intended to empower farmers to help more communities and individuals relying on food assistance programs.

Summary

House Bill 2445 proposes amendments to the existing food donation tax credit program in Virginia, allowing farmers and producers to receive tax credits for donating food crops and wholesome food to nonprofit food banks. The amended provisions will increase the credit percentage from 30% to 50% of the fair market value of the donated items, while also raising the annual cap per donor from $5,000 to $10,000. This change aims to incentivize more substantial agricultural donations to aid food banks and enhance food security in the state.

Sentiment

Overall, the sentiment surrounding HB 2445 appears to be positive, especially among agricultural stakeholders and nonprofit organizations involved in food distribution. Many advocates argue that increased support for food banks is critical to combating hunger and malnutrition, and the revisions to the tax credit framework are seen as a step in the right direction. Legislators voting in favor also indicated their commitment to reducing food waste and enhancing nutritional assistance for underserved populations.

Contention

While the bill gathered strong support, some concern was raised regarding the potential loopholes in food donation processes and the actual impact on food security. Critics voiced worries that without stringent guidelines, the increase of tax credits could introduce inefficiencies or abuses in the donation system, potentially leading to unequal distribution of food resources. However, the provision requiring written certification for donations is intended to mitigate this risk and ensure that aid reaches the intended populations.

Companion Bills

No companion bills found.

Previously Filed As

VA SB1525

Wholesome food donation; tax credit renewed.

VA H5803

Tax Credit For Food Donation

VA S0517

Tax Credit For Food Donation

VA H7995

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

VA S2757

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

VA H5404

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

VA S920

Encouraging the donation of food to persons in need

VA H1594

Encouraging the donation of food to persons in need

VA S1016

Encouraging the donation of food to persons in need

VA S1141

Encouraging the donation of food to persons in need

Similar Bills

VA SB1525

Wholesome food donation; tax credit renewed.

WV HB2618

Relating to Good Samaritan Food Donation Act

WV HB4482

Relating to Good Samaritan Food Donation Act

WV HB3287

Relating to Good Samaritan Food Donation Act

WV HB2272

Relating to Good Samaritan Food Donation Act

AZ HB2468

Community fridge; liability; prohibition

KY HB186

AN ACT relating to the donation of food.

CA AB1219

Food donations.