New York A 9055: Establishes a tax credit for food service establishment donations to food pantries

Bill Text

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A09055 Summary:

BILL NOA09055A

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SAME ASSAME AS S08719

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SPONSORFall

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COSPNSRCruz, Gonzalez-Rojas, Wright, Reyes, Torres, Jackson, Stern, Colton

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MLTSPNSR

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Amd §210-B, Tax L

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Establishes a tax credit for food service establishment donations to food pantries, in the amount of fifty percent of the marketed value of each of the taxpayer's qualified donations up to six dollars per qualified donation, beginning with the 2027 tax year.

Go to top A09055 Actions:

BILL NOA09055A

&nbsp

09/05/2025referred to ways and means

12/19/2025amend and recommit to ways and means

12/19/2025print number 9055a

01/07/2026referred to ways and means

Go to topA09055 Committee&nbspVotes:

Go to topA09055 Floor&nbspVotes:

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

Go to topA09055 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9055--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 September 5, 2025
 ___________

 Introduced by M. of A. FALL, CRUZ -- read once and referred to the
 Committee on Ways and Means -- committee discharged, bill amended,
 ordered reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for food service establishment 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 63 to read as follows:
 3 63. Credit for food service establishment donations to food pantries.
 4 (a) Allowance of credit. In the case of a taxpayer that is a food
 5 service establishment, there shall be allowed a credit, to be computed
 6 as hereinafter provided against the tax imposed by this article for
 7 taxable years beginning on and after January first, two thousand twen-
 8 ty-seven. The amount of the credit shall be fifty percent of the
 9 marketed value of the taxpayer's qualified donations up to seven dollars
 10 per qualified donation made to any eligible community-based organization
 11 during the taxable year, not to exceed ten thousand dollars total per
 12 taxable year.
 13 (b) Definitions. For the purposes of this subdivision, the following
 14 terms shall have the following meanings:
 15 (i) "Food service establishment" means a taxpayer whose federal gross
 16 income from prepared food sales for the taxable year is at least half of
 17 such taxpayer's federal gross income. Such taxpayer may be a corpo-
 18 ration, partnership, or individual.
 19 (ii) "Qualified donation" means a donation of a prepared meal adhering
 20 to the standards of the most recent edition of the Dietary Guidelines
 21 for Americans required by 7 U.S.C. § 5341. A qualified donation shall
 22 not be transferred by the eligible food service establishment to the
 23 eligible community-based organization in exchange for money, other prop-
 24 erty, or services.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13668-02-5

 A. 9055--A 2

 1 (iii) "Eligible community-based organization" means any program oper-
 2 ating within this state that accepts or distributes prepared meals and
 3 has qualified for tax exemption under section 501(c)(3) of the internal
 4 revenue code.
 5 (iv) "Marketed value" means the cost of a prepared meal offered for
 6 sale to the public.
 7 (c) Record of donation. (i) To claim a credit under this subdivision,
 8 a taxpayer must get and keep a receipt from the eligible community-based
 9 organization showing: (1) the name of the eligible community-based
 10 organization; (2) the date and location of the qualified donation; and
 11 (3) a reasonably detailed description of the qualified donation.
 12 (ii) A letter or other written communication from the eligible commu-
 13 nity-based organization acknowledging receipt of the contribution and
 14 containing the information in clauses one, two, and three of subpara-
 15 graph (i) of this paragraph shall serve as a receipt.
 16 (d) Application of credit. The credit allowed under this subdivision
 17 for any taxable year shall not reduce the tax due for such year to less
 18 than the amount prescribed in paragraph (d) of subdivision one