I am introducing legislation to create a targeted tax credit for businesses that donate surplus goods to qualified nonprofit organizations. The bill would provide up to $10,000 annually in tax credits to businesses that contribute usable surplus items to charitable organizations serving communities across the Commonwealth.

Each year, significant quantities of usable food, clothing, furniture, equipment, and other essential goods are discarded by businesses despite being in good condition. At the same time, nonprofits and community organizations struggle to meet growing demand for basic necessities. This legislation is designed to bridge that gap by making it more practical and financially feasible for businesses to donate surplus inventory rather than dispose of it.

The tax credit would apply to donations of surplus food, clothing, shoes, cleaning supplies, office supplies, electronic equipment, furniture, toys, personal hygiene products, and medical supplies made to registered nonprofit organizations, including organizations such as Feeding America, Goodwill Industries, and Habitat for Humanity. Donated goods must be in usable condition and properly documented to ensure accountability and transparency.

This legislation is designed to be fiscally responsible. The credit is capped at $10,000 per business per year, ensuring predictability in its impact while still providing a meaningful incentive. By encouraging private-sector donations, the bill strengthens existing charitable networks without creating new government programs or long-term spending obligations.

By reducing waste, supporting nonprofit organizations, and helping families access essential goods, this legislation promotes responsible stewardship of resources while strengthening our communities. I respectfully request your support and co-sponsorship of this bill.