West Virginia 2022 Regular Session

West Virginia House Bill HB2618

Introduced
1/12/22  

Caption

Relating to Good Samaritan Food Donation Act

Impact

If passed, this bill would amend the West Virginia Code to allow eligible taxpayers, including corporations and retail food distributors, to claim a tax credit equal to one-tenth of the retail value of donated food. The credit is applicable to both corporate net income and personal income taxes, but is limited to a maximum of $5,000 per year. This financial incentive aims to encourage food distributors to redirect edible but unsellable food away from landfills and towards communities facing food insecurity.

Summary

House Bill 2618 aims to amend the existing Good Samaritan Food Donation Act in West Virginia by establishing tax credits for retail food distributors who donate surplus food to nonprofit organizations. This bill recognizes that many food distributors are hesitant to donate food due to potential liability concerns, despite the existence of protections under current law. By enhancing these protections and providing financial incentives, the bill seeks to increase food donations and reduce waste, ultimately supporting those in need across the state.

Sentiment

The sentiment surrounding HB 2618 appears generally positive, particularly among stakeholders in the nonprofit sector and food distribution industries. Proponents see the bill as a proactive measure to combat food waste while simultaneously addressing hunger in the state. They argue that the tax credit will make it more feasible for food distributors to contribute, fostering a culture of generosity. However, the actual effectiveness of the bill will depend on its uptake by the targeted businesses and the clarity of the guidelines provided by the state for claiming the credit.

Contention

Nonetheless, notable points of contention may emerge concerning the execution and oversight of the food donation framework. Critics may question whether the tax credits will significantly increase donations or merely provide a minimal incentive for a small number of businesses. Additionally, concerns regarding the potential liability for adverse outcomes related to food donations could deter some distributors from participating. Thus, while the bill promotes a noble goal, challenges in its implementation and the actual impact on both food waste reduction and hunger alleviation remain subjects of discussion.

Companion Bills

No companion bills found.

Similar Bills

WV HB2272

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

CA AB1219

Food donations.

RI S2757

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

RI H7995

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

RI H5404

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

CT HJ00045

Resolution Encouraging The Donation Of Excess Food To Nonprofit Organizations To Feed Food-insecure Individuals In The State.