An Act encouraging the donation of food to persons in need

This bill expands legal protections for donors and food establishments in Massachusetts by shielding them from civil lawsuits when they donate food, including items with expired dates, to nonprofit organizations serving people in need. The law maintains that this protection applies only if the food is not misbranded or adulterated and was not handled in violation of health regulations, and it does not cover cases involving gross negligence, recklessness, or intentional misconduct. Additionally, the legislation creates a new tax deduction for farming businesses that donate food crops grown in the state to qualified nonprofits, allowing a deduction up to $2,000 per year based on the fair market value of the donated items.