New York S 8878: Enacts the "New York state food rescue tax credit act"

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S08878 Summary:

BILL NOS08878A

&nbsp

SAME ASNo Same As

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SPONSORRIVERA

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COSPNSR

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MLTSPNSR

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Amd §§210-B & 606, Tax L

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Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.

Go to top S08878 Actions:

BILL NOS08878A

&nbsp

01/13/2026REFERRED TO BUDGET AND REVENUE

03/06/2026AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

03/06/2026PRINT NUMBER 8878A

Go to topS08878 Committee&nbspVotes:

Go to topS08878 Floor&nbspVotes:

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

Go to topS08878 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8878--A

 IN SENATE

 January 13, 2026
 ___________

 Introduced by Sen. RIVERA -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue --
 committee discharged, bill amended, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the tax law and the agriculture and markets law, in
 relation to enacting the "New York state food rescue tax credit act"

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "New York state food rescue tax credit act".
 3 § 2. Legislative findings and intent. The legislature finds and
 4 declares that:
 5 1. New York generates over four million tons of food waste each year,
 6 a significant portion of which is edible and suitable for donation.
 7 2. Food rescue and recovery operations provide critical health,
 8 economic, environmental, and social benefits, including reductions in
 9 landfill waste, greenhouse gas emissions, and disposal costs.
 10 3. Targeted tax incentives, combined with standardized operational
 11 practices, transparent reporting systems, and nutritional quality safe-
 12 guards, will strengthen New York's food rescue ecosystem, improve
 13 program integrity, and ensure equitable utilization of state resources.
 14 4. Existing programs, including Nourish New York and the Hunger
 15 Prevention and Nutrition Assistance Program (HPNAP), provide important
 16 benefits and serve critical roles within the state's food assistance
 17 framework; however, such programs do not sufficiently address overall
 18 food demand, do not directly reduce food waste or advance positive envi-
 19 ronmental outcomes, provide limited statewide data collection capabili-
 20 ties, and are primarily available only to a defined subset of eligible
 21 organizations.
 22 5. Current tax law favors disposal over donation, as deductions for
 23 waste disposal are often more financially advantageous than charitable
 24 incentives for food donation.
 25 6. Food insecurity affects more than 11 percent of New York house-
 26 holds, a rate that has grown in recent years and is expected to rise

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14136-06-6

 S. 8878--A 2

 1 further due to federal reductions in SNAP benefits and potential
 2 disruptions in federal nutrition programs.
 3 7. It is therefore the intent of the legislature to establish a
 4 refundable and transferable state tax credit to encourage businesses of
 5 all sizes to donate surplus food and to offset the costs of storage,
 6 transportation, and distribution.
 7 8. This credit will strengthen New York's food assistance network,
 8 reduce landfill waste and methane emissions, and ensure that nutritious
 9 food reaches families in need instead of being discarded.
 10 § 3. Section 210-B of the tax law is amended by adding a new subdivi-
 11 sion 63 to read as follows:
 12 63. Food rescue tax credit. (a) Definitions. For the purposes of this
 13 subdivision, the following terms shall have the following meanings:
 14 (i) "Eligible nonprofit food assistance organization" means a nonpro-
 15 fit entity recognized under section 501(c)(3) of the United States
 16 internal revenue code, or similarly recognized organization, that
 17 engages primarily in food rescue, recovery, or distribution to individ-
 18 uals or families in need.
 19 (ii) "Eligible taxpayer" includ