Income tax: credits: food banks.
- Makes permanent the 15% tax credit for food donations to California food banks.
- Allows farmers and food producers to claim credits for donating fresh produce and staple foods.
- Requires food banks to certify donations and provide detailed documentation for tax claims.
Senator Alvarado-Gil's proposal to extend California's food bank donation tax credit program would remove the January 1, 2027 sunset date, making the credit permanent for qualified agricultural producers and processors who donate to food banks. The current program allows taxpayers to claim credits worth 15% of the wholesale value of donated fresh produce, meat, dairy, and other qualifying food items.
The tax credit applies to a broad range of donations, including fresh fruits and vegetables, meat products, poultry, eggs, fish, dairy items, and staple foods like rice, beans, pasta, and canned goods. Eligible donors include farmers, ranchers, and food processors, though retailers are excluded. The credit's value is calculated using the donor's average wholesale prices or regional market rates published by the USDA.
To claim the credit, donors must obtain certification from recipient food banks documenting the type, quantity, value, and origin of donations. The Franchise Tax Board maintains annual reporting requirements through 2026 to track program utilization, including data on donation values and geographic distribution. As a tax levy, the changes would take effect immediately upon enactment rather than waiting for the next tax year.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Latest Voting History
 Roger NielloR Senator | Bill Author |  Not Contacted | |
 Steven ChoiR Senator | Bill Author | Not Contacted | |
 Tim GraysonD Senator | Committee Member | Not Contacted | |
 Tom UmbergD Senator | Committee Member | Not Contacted | |
 Megan DahleR Senator | Bill Author | Not Contacted |
- Makes permanent the 15% tax credit for food donations to California food banks.
- Allows farmers and food producers to claim credits for donating fresh produce and staple foods.
- Requires food banks to certify donations and provide detailed documentation for tax claims.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Senator Alvarado-Gil's proposal to extend California's food bank donation tax credit program would remove the January 1, 2027 sunset date, making the credit permanent for qualified agricultural producers and processors who donate to food banks. The current program allows taxpayers to claim credits worth 15% of the wholesale value of donated fresh produce, meat, dairy, and other qualifying food items.
The tax credit applies to a broad range of donations, including fresh fruits and vegetables, meat products, poultry, eggs, fish, dairy items, and staple foods like rice, beans, pasta, and canned goods. Eligible donors include farmers, ranchers, and food processors, though retailers are excluded. The credit's value is calculated using the donor's average wholesale prices or regional market rates published by the USDA.
To claim the credit, donors must obtain certification from recipient food banks documenting the type, quantity, value, and origin of donations. The Franchise Tax Board maintains annual reporting requirements through 2026 to track program utilization, including data on donation values and geographic distribution. As a tax levy, the changes would take effect immediately upon enactment rather than waiting for the next tax year.
Latest Voting History
Roger NielloR Senator | Bill Author | Not Contacted | |
Steven ChoiR Senator | Bill Author | Not Contacted | |
Tim GraysonD Senator | Committee Member | Not Contacted | |
Tom UmbergD Senator | Committee Member | Not Contacted | |
Megan DahleR Senator | Bill Author | Not Contacted |