New York A 3385: Establishes a tax credit for grocery donations to food pantries

Bill Text

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A03385 Summary:

BILL NOA03385 

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SAME ASNo Same As

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SPONSORClark

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COSPNSRKelles

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MLTSPNSR

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Amd §§210-B & 606, Tax L

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Establishes a tax credit for grocery donations to food pantries.

Go to top A03385 Actions:

BILL NOA03385 

&nbsp

01/27/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03385 Committee&nbspVotes:

Go to topA03385 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03385 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3385

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 27, 2025
 ___________

 Introduced by M. of A. CLARK, KELLES -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for grocery donations to food pantries

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 210-B of the tax law is amended by adding a new
 2 subdivision 61 to read as follows:
 3 61. Credit for grocery donations to food pantries. (a) General. In
 4 the case of an eligible taxpayer there shall be allowed a tax credit to
 5 be computed as hereinafter provided against the tax imposed by this
 6 article for taxable years beginning on and after January first, two
 7 thousand twenty-six. The amount of the tax credit shall be twenty-five
 8 percent of the wholesale value of the eligible taxpayer's qualified
 9 donations made to any eligible food pantry during the taxable year, not
 10 to exceed a cumulative amount of tax credits under this section of five
 11 thousand dollars per taxable year.
 12 (b) Qualified donation. For purposes of this subdivision, the term
 13 "qualified donation" means a donation of apparently wholesome food, as
 14 defined in section 170(e)(3)(C)(vi) of the internal revenue code, that
 15 is surplus or about-to-waste food, including, but not limited to,
 16 fruits, vegetables, meats, poultry, eggs, dairy products or other
 17 natural and processed products offered for sale for human or animal
 18 consumption.
 19 (c) Eligible taxpayer. For purposes of this subdivision, the term
 20 "eligible taxpayer" means a grocery store, food broker, wholesaler,
 21 restauranteur, or catering service.
 22 (d) Eligible food pantry. For purposes of this subdivision, the term
 23 "eligible food pantry" means food pantry, food bank, or other emergency
 24 food program operating within this state that has qualified for tax
 25 exemption under section 501(c)(3) of the internal revenue code.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02548-01-5

 A. 3385 2

 1 (e) Determination of wholesale value. For purposes of this subdivi-
 2 sion, to determine the wholesale value of apparently wholesome food
 3 donated to an eligible food pantry, the standards set forth under
 4 section 170 (e)(3)(C)(v) of the internal revenue code shall apply.
 5 (f) Record of donation. To claim a credit under this subdivision, an
 6 eligible taxpayer must get and keep a receipt from the eligible food
 7 pantry showing: (1) the name of the eligible food pantry; (2) the date
 8 and location of the qualified donation; and (3) a reasonably detailed
 9 description of the qualified donation. A letter or other written commu-
 10 nication from the eligible food pantry acknowledging receipt of the
 11 contribution and containing the information in subparagraphs one, two,
 12 and three of this paragraph will serve as a receipt. Any local food
 13 pantry may accept or reject any donation of food made under this section
 14 for any reason. For purposes of this section, any donations of food
 15 accepted by a local food pantry shall be valued at wholesale value.
 16 (g) Application of credit. The credit allowed under this subdivision
 17 for any taxable year will not reduce the tax due for such year to less
 18 than the amount prescribed in paragraph (d) of subdivision one of
 19 section two hundred ten of this article. However, if the amount of
 20 credit allowed under this section for any taxable year reduces the tax
 21 to such amount or if the taxpayer otherwise pays tax based on the fixed
 22 dollar minimum amou