Creates a vending to food pantries and soup kitchens tax credit

This bill creates a 50% tax credit for New York farmers who sell locally grown fruits and vegetables to food pantries and soup kitchens. The credit applies only to revenue from these specific sales and cannot be carried forward to future tax years. Farmers must submit sales receipts with their tax returns to claim the credit, which is limited to the taxpayer's annual tax liability. The credit becomes available for tax years beginning January 1, 2026, and directly affects New York-based agricultural producers serving food assistance programs.