An Act encouraging the donation of food to persons in need

H 4373 creates a tax credit for Massachusetts food businesses (like restaurants, farms, and grocery stores) that donate food to qualified nonprofits serving the needy. Donors can claim a credit equal to the fair market value of donated food (up to $25,000 annually), provided the nonprofit distributes it free or at cost with proper certification. The bill also provides legal liability protection for donors and distributors of donated food (including expired items), shielding them from civil damages unless the food was misbranded, handled negligently, or violated health regulations. It excludes alcohol, marijuana, and dietary supplements from coverage. This law directly affects food businesses, nonprofits, and food distribution programs across Massachusetts.