Enacts the "New York state food rescue tax credit act"
What changed between versions
The act now amends both the tax law and the agriculture and markets law, rather than just the tax law, enabling more comprehensive oversight of food rescue operations.
New definitions were added for 'Eligible food' and 'Good food nutrition standards,' which now include specific criteria like alignment with federal dietary guidance and nutrient-dense food requirements.
The definition of 'Qualified food donation' was updated to require that donated food meet the new 'good food nutrition standards' in addition to being safe and edible.
The requirement for the department to coordinate with the department of agriculture and markets to verify recipient eligibility was removed from the original text.
New requirements were added to ensure donated food meets nutrition standards aligned with federal and state dietary guidance, including specific mention of fruits, vegetables, whole grains, and lean proteins.