BILL AS INTRODUCED S.166
2024 Page 1 of 2
1 S.166
2 Introduced by Senator Perchlik
3 Referred to Committee on
4 Date:
5 Subject: Taxation; personal income tax; charitable contribution credit; lawfully
6 taken game
7 Statement of purpose of bill as introduced: This bill proposes to clarify that
8 donations of lawfully taken game qualify for the Vermont charitable
9 contribution credit.
10 An act relating to the Vermont charitable contribution credit
11 It is hereby enacted by the General Assembly of the State of Vermont:
12 Sec. 1. 32 V.S.A. § 5822(d)(3) is amended to read:
13 (3) Individuals shall receive a nonrefundable charitable contribution
14 credit against the tax imposed under this section for the taxable year. The
15 credit shall be five percent of the first $20,000.00 in charitable contributions
16 made during the taxable year that are allowable under 26 U.S.C. § 170, and
17 that shall include lawfully taken game pursuant to the requirements of
18 10 V.S.A. part 4 and donated pursuant to the requirements of 12 V.S.A.
19 chapter 197. This credit shall be available irrespective of a taxpayer’s election
20 not to itemize at the federal level.
VT LEG #372642 v.1
 BILL AS INTRODUCED S.166
2024 Page 2 of 2
1 Sec. 2. EFFECTIVE DATE
2 Notwithstanding 1 V.S.A. § 214, this act shall take effect retroactively on
3 January 1, 2024 and shall apply to taxable years beginning on and after on
4 January 1, 2024.
VT LEG #372642 v.1


Statutes affected:
As Introduced: 32-5822(d)(3), 32-5822, 32-5822(d)