SB-353
Agriculture & Food

Income tax: credits: food banks.

Engrossed
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • 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.

Summary

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.

Key Dates

Next Step
Referred to the Assembly Standing Committee on Revenue and Taxation
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Revenue and Taxation
Hearing scheduled for , State Capitol, Room 126
Vote on Senate Floor
Senate Floor
Vote on Senate Floor
Special Consent SB353 Alvarado-Gil et al
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Do pass
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Placed on suspense file
Senate Revenue and Taxation Hearing
Senate Committee
Senate Revenue and Taxation Hearing
Do pass, but first be re-referred to the Committee on [Appropriations]
Introduced
Senate Floor
Introduced
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Contacts

Profile
Roger NielloR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Sharon Quirk-SilvaD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Mike GipsonD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Steven ChoiR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Megan DahleR
Senator
Bill Author
Not Contacted
Not Contacted
0 of 16 row(s) selected.
Page 1 of 4
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Profile
Roger NielloR
Senator
Bill Author
Profile
Sharon Quirk-SilvaD
Assemblymember
Committee Member
Profile
Mike GipsonD
Assemblymember
Committee Member
Profile
Steven ChoiR
Senator
Bill Author
Profile
Megan DahleR
Senator
Bill Author
Profile
Kelly SeyartoR
Senator
Bill Author
Profile
Rosilicie Ochoa BoghR
Senator
Bill Author
Profile
Tina McKinnorD
Assemblymember
Committee Member
Profile
Juan AlanisR
Assemblymember
Bill Author
Profile
Jasmeet BainsD
Assemblymember
Committee Member
Profile
Tri TaR
Assemblymember
Committee Member
Profile
Marie Alvarado-GilR
Senator
Bill Author
Profile
Carl DeMaioR
Assemblymember
Committee Member
Profile
Robert GarciaD
Assemblymember
Committee Member
Profile
Alexandra MacedoR
Assemblymember
Bill Author
Profile
Suzette ValladaresR
Senator
Bill Author

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Marie Alvarado-Gil
Marie Alvarado-GilR
California State Senator
Co-Authors
Suzette Valladares
Suzette ValladaresR
California State Senator
Kelly Seyarto
Kelly SeyartoR
California State Senator
Rosilicie Ochoa Bogh
Rosilicie Ochoa BoghR
California State Senator
Roger Niello
Roger NielloR
California State Senator
Alexandra Macedo
Alexandra MacedoR
California State Assembly Member
Megan Dahle
Megan DahleR
California State Senator
Steven Choi
Steven ChoiR
California State Senator
Juan Alanis
Juan AlanisR
California State Assembly Member
40% progression
Bill has passed all readings in its first house and is ready to move to the other house (5/29/2025)

Latest Voting History

May 29, 2025
PASS
Senate Floor
Vote on Senate Floor
AyesNoesNVRTotalResult
380240PASS

Key Takeaways

  • 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.

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Marie Alvarado-Gil
Marie Alvarado-GilR
California State Senator
Co-Authors
Suzette Valladares
Suzette ValladaresR
California State Senator
Kelly Seyarto
Kelly SeyartoR
California State Senator
Rosilicie Ochoa Bogh
Rosilicie Ochoa BoghR
California State Senator
Roger Niello
Roger NielloR
California State Senator
Alexandra Macedo
Alexandra MacedoR
California State Assembly Member
Megan Dahle
Megan DahleR
California State Senator
Steven Choi
Steven ChoiR
California State Senator
Juan Alanis
Juan AlanisR
California State Assembly Member

Summary

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.

40% progression
Bill has passed all readings in its first house and is ready to move to the other house (5/29/2025)

Key Dates

Next Step
Referred to the Assembly Standing Committee on Revenue and Taxation
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Revenue and Taxation
Hearing scheduled for , State Capitol, Room 126
Vote on Senate Floor
Senate Floor
Vote on Senate Floor
Special Consent SB353 Alvarado-Gil et al
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Do pass
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Placed on suspense file
Senate Revenue and Taxation Hearing
Senate Committee
Senate Revenue and Taxation Hearing
Do pass, but first be re-referred to the Committee on [Appropriations]
Introduced
Senate Floor
Introduced
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Latest Voting History

May 29, 2025
PASS
Senate Floor
Vote on Senate Floor
AyesNoesNVRTotalResult
380240PASS

Contacts

Profile
Roger NielloR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Sharon Quirk-SilvaD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Mike GipsonD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Steven ChoiR
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Megan DahleR
Senator
Bill Author
Not Contacted
Not Contacted
0 of 16 row(s) selected.
Page 1 of 4
Select All Legislators
Profile
Roger NielloR
Senator
Bill Author
Profile
Sharon Quirk-SilvaD
Assemblymember
Committee Member
Profile
Mike GipsonD
Assemblymember
Committee Member
Profile
Steven ChoiR
Senator
Bill Author
Profile
Megan DahleR
Senator
Bill Author
Profile
Kelly SeyartoR
Senator
Bill Author
Profile
Rosilicie Ochoa BoghR
Senator
Bill Author
Profile
Tina McKinnorD
Assemblymember
Committee Member
Profile
Juan AlanisR
Assemblymember
Bill Author
Profile
Jasmeet BainsD
Assemblymember
Committee Member
Profile
Tri TaR
Assemblymember
Committee Member
Profile
Marie Alvarado-GilR
Senator
Bill Author
Profile
Carl DeMaioR
Assemblymember
Committee Member
Profile
Robert GarciaD
Assemblymember
Committee Member
Profile
Alexandra MacedoR
Assemblymember
Bill Author
Profile
Suzette ValladaresR
Senator
Bill Author