Relating to Good Samaritan Food Donation Act

HB 3287 proposes a tax credit for retail food distributors who donate surplus food to nonprofit organizations serving people in need. It allows a credit equal to 10% of the original retail value of donated "apparently fit" food products, up to a $5,000 annual limit per taxpayer, applicable against corporate or personal income tax. Distributors must maintain receipts as proof of donation, and the Tax Commissioner must create rules and notify distributors through the Department of Human Services. The bill aims to incentivize food donation by reducing tax liability for participating businesses, building on existing liability protections under West Virginia’s Good Samaritan Food Donation Act.