Relating to income tax; to provide a credit for donation of certain food items

HB 321 creates an Alabama income tax credit for farmers who donate edible farm products (like fruits, vegetables, or livestock) to qualifying food banks. Eligible farmers - those earning at least $1,000 annually from growing food or filing USDA acreage reports - can claim a credit equal to 15% of the donation's value, up to $5,000 per year. The credit is non-refundable, cannot reduce taxes below zero, and is capped at $2 million total annually across all taxpayers. It applies to donations made between 2026 and 2030, requiring farmers to file an annual report and receive a tax credit certificate from the Department of Revenue.