The 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 purpose of the legislation, the eligibility criteria for taxpayers, and the specifics of the tax credit. Eligible taxpayers, defined as those who provide apparently fit grocery products or wholesome food to nonprofits, can receive a credit equal to one-tenth of the original retail sale value of the donated items. The credit applies to both personal income and corporate net income tax liabilities, with a cap of $5,000 per year, and it cannot be refunded or carried over 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 food distributors. The legislation also reinforces the existing liability protections for food donors while emphasizing the importance of reducing food waste in West Virginia. Overall, the bill seeks to encourage food donations by providing financial incentives and ensuring that food distributors feel secure in their contributions to those in need.

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