The bill aims to encourage food donation to individuals in need by amending existing laws related to food businesses and nonprofit organizations. It introduces a new section, 38VV, to Chapter 63 of the General Laws, which allows food businesses that donate food, meals, or crops to nonprofit food distribution organizations to receive a non-refundable tax credit. This credit is based on the fair market value of the donated items, capped at $25,000 annually. To qualify for the credit, the donated food must be distributed without charge or at a minimal handling cost, and specific conditions regarding the use of the food are outlined to ensure compliance.

Additionally, the bill amends Chapter 94 by providing liability protections for food businesses and nonprofit organizations that donate or distribute food, including open-dated items, without charge or at a minimal cost. It specifies that these entities will not be liable for civil damages related to the condition of the donated food, provided they adhere to public health regulations. The bill also eliminates the need for a license for the preparation of food in private homes intended for donation, while ensuring that safety and sanitary guidelines are established by the Department of Public Health.