An Act encouraging the donation of food to persons in need

This bill encourages food donations in Massachusetts by offering legal protections and tax incentives to donors. It removes liability for civil damages related to food conditions for individuals and food establishments that donate open-dated or expired food to nonprofit organizations, provided the food was not misbranded, adulterated, or mishandled and the donor did not act with gross negligence. Additionally, the bill creates a tax credit for farming businesses and restaurants that donate their crops or prepared meals to qualified nonprofit food distribution organizations, capping the credit at $5,000 annually. These changes aim to make it safer and more financially beneficial for businesses and individuals to donate surplus food to those in need.