An Act encouraging the donation of food to persons in need

This bill creates a tax credit for Massachusetts food businesses (like farms, restaurants, and grocery stores) that donate food to nonprofits serving people in need. Donors can claim a credit equal to the food's fair market value (up to $25,000 annually) if the nonprofit distributes it free or at cost, without reselling it for profit. It also provides legal liability protection for donors and distributors who give food (including expired items) to nonprofits or directly to people, as long as the food meets safety standards and isn't adulterated. The law requires nonprofits to certify donations and ensures compliance with health regulations for food distribution.