The proposed bill aims to amend the Good Samaritan Food Donation Act in West Virginia by establishing a tax credit for retail food distributors who donate surplus food products to nonprofit organizations. It introduces a new article, designated as 11-13NN, which outlines the legislative purpose of encouraging food distributors to donate food that would otherwise be wasted. The bill defines "eligible taxpayers" as those who provide apparently fit grocery products or wholesome food to nonprofits, allowing them to claim a tax credit equal to one-tenth of the original retail sale value of the donated items. This credit can be applied to either personal income or corporate net income tax liabilities, effective for donations made after December 31, 2025.

Additionally, the bill sets limitations on the tax credit, capping it at $5,000 per year and stipulating that it is non-refundable and cannot be carried forward or backward to other tax years. The State Tax Commissioner is tasked with creating rules and forms for claiming the credit and must notify the Department of Human Services to ensure widespread awareness of the tax credit among potential participants. The bill also reinforces the existing liability protections for food donors while adding the incentive of tax credits to further encourage food donation efforts in the state.

Statutes affected:
Introduced Version: 55-7D-1, 55-7D-3, 11-13NN-1, 11-13NN-2, 11-13NN-3