The proposed bill, General Assembly Proposed Bill No. 97, aims to amend the general statutes to introduce a personal income tax credit for taxpayers who donate food. Specifically, the bill establishes a credit equal to twenty-five percent of the value of food donated by a taxpayer during a taxable year. This initiative is designed to encourage food donations and support charitable efforts within the community.

The bill does not include any deletions from current law, as it solely focuses on the insertion of the new tax credit provision. By providing this financial incentive, the legislation seeks to promote generosity among taxpayers and enhance food security for those in need.