Establishes a tax credit for grocery donations to food pantries

This bill creates a tax credit for businesses that donate surplus food to eligible food pantries. Grocery stores, restaurants, wholesalers, and food brokers can claim a 25% tax credit on the wholesale value of qualified donations (like fruits, vegetables, or dairy), up to $5,000 per year. To qualify, donations must be "apparently wholesome surplus food" (not expired or damaged), and businesses must obtain a receipt from the pantry detailing the donation. The credit applies to taxable years starting January 1, 2026, and requires donations to be accepted by 501(c)(3) food pantries operating within the state.