Relating to Good Samaritan Food Donation Act

HB 5609 creates a tax credit for retail food distributors who donate surplus food to nonprofit organizations. It allows a credit equal to 10% of the original retail value of donated food (up to $5,000 annually), applicable against business or personal income taxes. Distributors must maintain receipts proving the donation value, and the Tax Commissioner must develop rules and notify businesses about the credit. The bill directly affects food retailers and distributors by incentivizing food donations to combat waste, while nonprofits receiving the food are not directly impacted by this provision. This complements existing liability protections under West Virginia's Good Samaritan Food Donation Act.