West Virginia 2023 Regular Session

West Virginia Senate Bill SB351

Introduced
1/20/23  

Caption

Authorizing Tax Department to promulgate legislative rule relating to Farm-to-Food Bank tax credit

Impact

If enacted, SB351 would amend the existing laws related to taxation for agricultural operations, specifically allowing for the implementation of tax credits linked to donations made to food banks. The implications of this legislation could enhance the economic viability of farms that choose to participate, as they would potentially receive tax benefits in return for their charitable acts. This could create a positive feedback loop, encouraging more donations and reducing food waste, which is vital for both the agricultural community and the food-insecure population of the state.

Summary

Senate Bill 351 aims to authorize the Tax Department of West Virginia to promulgate a legislative rule regarding the Farm-to-Food Bank tax credit. The bill is predicated on the belief that such a tax credit would bolster food security by incentivizing the donation of surplus agricultural products to food banks. This initiative seeks to create a more efficient food distribution channel that not only helps alleviate hunger but also supports local farmers by providing them with financial relief through tax credits.

Sentiment

The sentiment surrounding SB351 appears to be generally positive among supporters who view it as a progressive step towards improving food access in West Virginia. Advocates argue that the tax credit system will not only provide benefits to families facing food insecurity but will also contribute positively to local agricultural economies. However, some critics may voice concern about the effectiveness of tax credits as a standalone solution to food insecurity, questioning whether it will lead to sufficient food donations and whether it adequately addresses the underlying issues of hunger in the state.

Contention

Key points of contention regarding SB351 may arise from debates about the adequacy of tax credits in tackling broader systemic issues of hunger and food insecurity. Opponents could argue that while the intention is noble, relying on incentives for farmers may not result in a considerable shift in donation practices. Furthermore, the discussion surrounding this bill could highlight the balance between providing aid and managing agricultural businesses, posing questions on whether such tax credits adequately compensate for the losses incurred by farmers donating their goods.

Companion Bills

WV HB2683

Similar To Authorizing the Tax Department to promulgate a legislative rule relating to Farm-to-Food Bank tax credit

Previously Filed As

WV HB2683

Authorizing the Tax Department to promulgate a legislative rule relating to Farm-to-Food Bank tax credit

WV SB372

Authorizing Department of Agriculture to promulgate legislative rule relating to farm-to-food bank tax credit

WV HB4182

Authorizing the Department of Agriculture to promulgate a legislative rule relating to the Farm to Food Bank Tax Credit

WV HB2703

Authorizing the Department of Agriculture to promulgate a legislative rule relating to farm to food bank tax credit

WV SB345

Authorizing Department of Revenue to promulgate legislative rules

WV SB343

Department of Agriculture rule relating to Farm-to-Food Bank Tax Credit

WV SB50

Authorizing Department of Revenue to promulgate legislative rules

WV SB673

Relating to Farm-to-Food Bank Tax Credit

WV HB4080

Authorizing the West Virginia Tax Department to promulgate a legislative rule relating to income tax credits for property taxes paid

WV HB4081

Authorizing the West Virginia Tax Department to promulgate a legislative rule relating to citizen tax credit for property taxes paid

Similar Bills

No similar bills found.