S 2215 New Jersey Senate · 2026-2027 Regular Session

Creates pilot program to provide corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

S 2215 creates a three-year pilot program in New Jersey that allows commercial farms to claim tax credits for donating edible fruits and vegetables to qualified charities. Farms can receive a credit equal to 50% of the wholesale value of their donations (capped at $5,000 per donation period), provided they obtain written verification from the charity detailing the donation. The program is limited to $100,000 in total tax credits per fiscal year and requires farms to submit charity verification forms to the Department of Agriculture for approval. This directly affects commercial farm operators in New Jersey who donate surplus produce to eligible charities, offering a financial incentive to reduce food waste while supporting community food programs.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2026 Last action Jun 8, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Technical Review Of Prefiled Bill → Introduced · 4 edits · Jan 13, 2026

MODERATE

This diff reflects the transition from a technical review version to the introduced version of S 2215. The substantive policy content is unchanged; the differences are limited to minor punctuation corrections, a simplified cross-reference in section f, and the addition of a standard bill statement summarizing the pilot tax credit program for donated fruits and vegetables.

TECHNICAL

The bill designation changed from 'S2215 TR' (Technical Review) to 'S2215' (Introduced), and the status line was updated from 'As reported by the Senate Economic Growth Committee with technical review' to 'Introduced Pending Technical Review by Legislative Counsel.'

A comma was added before 'each privilege period of donation' in section a, and a semicolon replaced a period in section c after 'the pilot program.'

In section f, the cross-reference to the pending bill was simplified by removing a second citation placeholder (C._____), leaving only one reference.

A standard STATEMENT section was appended at the end of the bill, summarizing the pilot program's key provisions including the 50 percent tax credit, $5,000 per-period cap, $100,000 annual aggregate cap, carryforward rules, and reporting requirements.

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Full legislative history

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Committee

Jun 8, 2026

Committee

Referred to Senate Budget and Appropriations Committee

upper

Jan 13, 2026

Introduced

Introduced in the Senate, Referred to Senate Economic Growth Committee

upper

2 primary · 4 co-sponsors