An Act encouraging the donation of food to persons in need

This bill creates a tax credit for Massachusetts businesses that donate food to nonprofits serving the needy, and provides liability protection for donors and recipients. Businesses can claim a non-refundable tax credit equal to the fair market value of donated food (capped at $25,000 annually), provided the food is distributed without charge or at minimal cost to cover handling. It also shields donors and nonprofit food distributors from civil liability for injuries related to donated food (including expired "open-dated" food), unless the food was adulterated or donated under gross negligence. To claim the credit, businesses must attach a certification from the nonprofit confirming the food was distributed per the bill’s requirements.