New York A 9329: Enacts the "New York state food rescue tax credit act"

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A09329 Summary:

BILL NOA09329A

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SAME ASNo Same As

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SPONSORSeptimo

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COSPNSR

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MLTSPNSR

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Amd §§210-B & 606, Tax L; add §§29 & 30, Ag & Mkts 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 A09329 Actions:

BILL NOA09329A

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12/10/2025referred to ways and means

01/07/2026referred to ways and means

03/06/2026amend (t) and recommit to ways and means

03/06/2026print number 9329a

Go to topA09329 Committee&nbspVotes:

Go to topA09329 Floor&nbspVotes:

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

Go to topA09329 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9329--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 December 10, 2025
 ___________

 Introduced by M. of A. SEPTIMO -- read once and referred to the Commit-
 tee on Ways and Means -- recommitted to the Committee on Ways and
 Means in accordance with Assembly Rule 3, sec. 2 -- 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.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14136-04-6

 A. 9329--A 2

 1 5. Current tax law favors disposal over donation, as deductions for
 2 waste disposal are often more financially advantageous than charitable
 3 incentives for food donation.
 4 6. Food insecurity affects more than 11 percent of New York house-
 5 holds, a rate that has grown in recent years and is expected to rise
 6 further due to federal reductions in SNAP benefits and potential
 7 disruptions in federal nutrition programs.
 8 7. It is therefore the intent of the legislature to establish a
 9 refundable and transferable state tax credit to encourage businesses of
 10 all sizes to donate surplus food and to offset the costs of storage,
 11 transportation, and distribution.
 12 8. This credit will strengthen New York's food assistance network,
 13 reduce landfill waste and methane emissions, and ensure that nutritious
 14 food reaches families in need instead of being discarded.
 15 § 3. Section 210-B of the tax law is amended by adding a new subdivi-
 16 sion 63 to read as follows:
 17 63. Food rescue tax credit. (a) Definitions. For the purposes of this
 18 subdivision, the following terms shall have the following meanings:
 19 (i) "Eligible nonprofit food assistance organization" means a nonpro-
 20 fit entity recognized under section 501(c)(3) of the United States
 21 internal revenue code, or similarly recognized orga