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 Bill Text - SB-353 Income tax: credits: food banks.

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 |Add To My Favorites |Track Bill | Version: 06/16/25 - Amended Assembly
 05/06/25 - Amended Senate
 02/12/25 - Introduced

 SB-353 Income tax: credits: food banks.(2025-2026)

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 Date Published: 06/16/2025 09:00 PM

SB353:v97#DOCUMENTBill Start

 Amended
 IN 
 Assembly
 June 16, 2025

 Amended
 IN 
 Senate
 May 06, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Senate Bill

No. 353

Introduced by Senator Alvarado-Gil
(Coauthors: Senators Choi, Dahle, Niello, Ochoa Bogh, Seyarto, and Valladares)
(Coauthors: Assembly Members Alanis and Macedo)

February 12, 2025

An act to amend Sections 17053.88.5 and 23688.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. 

LEGISLATIVE COUNSEL'S DIGEST

SB 353, as amended, Alvarado-Gil.
 Income tax: credits: food banks.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. 

This bill would extend the authorization for those tax credits indefinitely. for taxable years beginning before January 1, 2032.

Existing law requires any bill authorizing a new tax expenditure to contain,
 among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the credit on or before December 1 of each year until January 1, 2026.

This bill would extend that reporting requirement to December 1, 2035.

This bill would take effect immediately as a tax levy.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 17053.88.5 of the Revenue and Taxation Code is amended to read:

17053.88.5.

 (a) In the case of a qualified taxpayer who donates qualified donation items to a food bank located in California under Chapter 5 (commencing with Section 58501) of Part 1 of Division 21 of the Food and Agricultural Code, for taxable years beginning on or after January 1, 2017, and before January 1, 2032, there shall be allowed as a credit against the “net tax,” defined by Section 17039, an amount equal to 15 percent of the qualified value of those qualified donation items.

(b) For purposes of this section:

(1) “Qualified
 donation item” means fresh fruits or fresh vegetables and the following raw agricultural products or processed foods:

(A) All of the following:

(i) “Fruits, nuts, or vegetables” as defined in Section 42510 of the Food and Agricultural Code.

(ii) “Meat food product” as defined in Section 18665 of the Food and Agricultural Code.

(iii) “Poultry” as defined in Section 18675 of the Food and Agricultural Code.

(iv) “Eggs” as defined in Section 75027 of the Food and Agricultural Code.

(v) “Fish” as defined in Section 58609 of the Food and
 Agricultural Code.

(B) All of the following food as defined in Section 109935 of the Health and Safety Code:

(i) Rice.

(ii) Beans.

(iii) Fruits, nuts, and vegetables in canned, frozen, dried, dehydrated, and 100 percent juice forms.

(iv) Any cheese, milk, yogurt, butter, and dehydrated milk meeting the requirements in Division 15 (commencing with Section 32501) of the Food and Agricultural Code.

(v) Infant formula subject to Section 114094.5 of the Health and Safety Code.

(vi) Vegetable oil and olive oil.

(vii) Soup, pasta sauce, and salsa.

(viii) Bread and pasta.

(ix) Canned meats and canned seafood.

(2) (A) “Qualified taxpayer” means the person responsible for planting a crop, managing the crop, and harvesting the crop from the land.

(B) (i) “Qualified taxpayer” also means the person responsible for growing or raising a qualified donation item, or harvesting, packing, or processing a qualified donation item, provided that person is not a retailer.

(ii) As used in this subparagraph, “retailer” means a person primarily engaged in the busines