Income tax: credits: food banks.
- Extends the tax credit for food donations to California food banks through January 1, 2032.
- Provides a 15% tax credit to farmers and processors who donate eligible food items to food banks.
- Requires food banks to certify donations with detailed documentation for tax credit claims.
- Mandates annual reporting on credit usage and donation impacts through December 2035.
Senator Alvarado-Gil's legislation extends California's food bank donation tax credit program through 2032, maintaining the 15 percent credit for agricultural producers and food processors who donate eligible food items to California food banks. The measure continues the existing credit structure that applies to donations of fresh produce, meat, dairy, and various shelf-stable foods.
The bill preserves the program's core requirements, including certification of donations by food banks and calculation of credit values based on wholesale prices. Qualified taxpayers must continue providing documentation of donation values and origins, with food banks issuing certificates detailing the type and quantity of donated items. Unused credits may be carried forward for up to six years.
To maintain oversight, the legislation extends the Franchise Tax Board's annual reporting requirements through 2035. These reports track credit utilization, documenting the value of qualified donations and their geographic origins. The measure takes effect immediately as a tax levy under California's Constitution.
 Roger NielloR Senator | Bill Author |  Not Contacted | |
 Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
 Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
 Steven ChoiR Senator | Bill Author | Not Contacted | |
 Megan DahleR Senator | Bill Author | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 38 | 0 | 2 | 40 | PASS |
- Extends the tax credit for food donations to California food banks through January 1, 2032.
- Provides a 15% tax credit to farmers and processors who donate eligible food items to food banks.
- Requires food banks to certify donations with detailed documentation for tax credit claims.
- Mandates annual reporting on credit usage and donation impacts through December 2035.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Senator Alvarado-Gil's legislation extends California's food bank donation tax credit program through 2032, maintaining the 15 percent credit for agricultural producers and food processors who donate eligible food items to California food banks. The measure continues the existing credit structure that applies to donations of fresh produce, meat, dairy, and various shelf-stable foods.
The bill preserves the program's core requirements, including certification of donations by food banks and calculation of credit values based on wholesale prices. Qualified taxpayers must continue providing documentation of donation values and origins, with food banks issuing certificates detailing the type and quantity of donated items. Unused credits may be carried forward for up to six years.
To maintain oversight, the legislation extends the Franchise Tax Board's annual reporting requirements through 2035. These reports track credit utilization, documenting the value of qualified donations and their geographic origins. The measure takes effect immediately as a tax levy under California's Constitution.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 38 | 0 | 2 | 40 | PASS |
Roger NielloR Senator | Bill Author | Not Contacted | |
Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
Steven ChoiR Senator | Bill Author | Not Contacted | |
Megan DahleR Senator | Bill Author | Not Contacted |