Virginia 2023 Regular Session

Virginia Senate Bill SB1525

Introduced
1/20/23  
Refer
1/20/23  
Report Pass
2/1/23  
Engrossed
2/3/23  
Refer
2/13/23  
Report Pass
2/15/23  
Refer
2/15/23  
Report Pass
2/17/23  
Engrossed
2/22/23  
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 bill directly affects state tax law by modifying the provisions surrounding tax credits linked to food donations. Farmers and businesses that choose to participate in the program will benefit from the increased financial incentive to donate excess food, potentially reducing waste and supporting local food banks that serve needy populations. By facilitating such donations, SB1525 aims to alleviate food insecurity in Virginia, while also encouraging charitable acts within the agricultural community.

Summary

SB1525, titled the 'Wholesome Food Donation Tax Credit,' aims to encourage the donation of food crops and wholesome food by farmers and businesses to nonprofit food banks in Virginia. The bill proposes to amend existing tax credits by enhancing the value of the donation credits from 30% to 50% of the fair market value of the donated food. Additionally, the aggregate limit for donations that an individual or entity can claim will be raised from $5,000 to $10,000. This amendment is designed to incentivize greater participation in food donations, thereby improving food security within the state.

Sentiment

Sentiment surrounding SB1525 appears to be overwhelmingly positive. Supporters, including agricultural organizations and food banks, argue that the bill represents a crucial step towards addressing hunger in communities across the Commonwealth. The increased tax incentives are viewed as a necessary adjustment to encourage more food donations, especially as many farms may have surplus produce that would otherwise go to waste. There is a collective enthusiasm for enhancing local food systems and supporting vulnerable populations through increased food access.

Contention

While the overall sentiment is favorable, there may be contention regarding the allocation and administration of the increased tax credits. Some concerns have been raised about ensuring that the credits are effectively managed by the Tax Commissioner to prevent misuse and ensure that assistance reaches the intended nonprofit food entities. Additionally, the requirement for thorough documentation of donations raises questions about compliance and administrative burden on both farmers and food banks, which may need to be addressed to ensure the smooth implementation of the bill's provisions.

Companion Bills

VA HB2445

Same As Wholesome food donation; tax credit renewed.

Similar Bills

VA HB2445

Wholesome food donation; tax credit renewed.

WV HB2618

Relating to Good Samaritan Food Donation Act

WV HB3287

Relating to Good Samaritan Food Donation Act

WV HB4482

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.