The proposed bill aims to amend the Good Samaritan Food Donation Act in West Virginia by introducing a tax credit for retail food distributors who donate surplus food products to nonprofit organizations. Specifically, it establishes a new article, 11-13NN, which outlines the eligibility criteria for taxpayers, defines key terms such as "apparently fit grocery product" and "nonprofit organization," and specifies that the tax credit will amount to one-tenth of the original retail sale value of the donated food. The credit can be applied to either personal income or corporate net income tax liabilities, with a cap of $5,000 per year, and it will not be refundable or transferable to other tax years.

Additionally, the bill directs the State Tax Commissioner to create rules and forms for claiming the credit and mandates the Department of Human Services to disseminate information about the credit's availability to potential participants. The legislation also reinforces the existing liability protections for food donors under the Good Samaritan Food Donation Act, while emphasizing the importance of reducing food waste in West Virginia through these tax incentives. Overall, the bill seeks to encourage food donation efforts and support those in need by providing financial incentives to food distributors.

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