Income tax: credits: food banks.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Alvarado-Gil
Last action: 2025-07-15
Official status: July 14 hearing: Retained in suspense file.
Effective date: Not listed

Plain English Breakdown

The official source material specifies that the extension is valid until January 1, 2032, rather than indefinitely.

Income Tax Credits for Food Banks

The bill extends the income tax credit for donations of fresh produce and raw agricultural products to food banks until January 1, 2032.

What This Bill Does

Extends a tax credit that allows taxpayers to get money back on their taxes when they give fresh fruits, vegetables, or certain raw agricultural products to food banks.
The credit is worth up to 15% of the value of what was donated and can be used until January 1, 2032.

Who It Names or Affects

Taxpayers who donate fresh produce or raw agricultural products to food banks can get a tax break.
Food banks that receive donations of fresh fruits and vegetables will benefit from more donations.

Terms To Know

tax credit: A reduction in the amount of taxes someone has to pay, based on certain activities or expenses.
qualified value: The actual worth of items donated to food banks that qualify for tax credits.

Limits and Unknowns

It is not clear how many taxpayers will take advantage of this extended credit.
The bill does not specify what happens after December 1, 2035, regarding reporting requirements.

Bill History

2025-07-15 California Legislative Information
July 14 hearing: Retained in suspense file.
2025-06-24 California Legislative Information
June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-06-16 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-06-05 California Legislative Information
Referred to Com. on REV. & TAX.
2025-05-29 California Legislative Information
In Assembly. Read first time. Held at Desk.
2025-05-29 California Legislative Information
Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.
2025-05-27 California Legislative Information
Ordered to special consent calendar.
2025-05-23 California Legislative Information
Read second time. Ordered to third reading.
2025-05-23 California Legislative Information
From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).
2025-05-20 California Legislative Information
Set for hearing May 23.
2025-05-19 California Legislative Information
May 19 hearing: Placed on APPR. suspense file.
2025-05-15 California Legislative Information
Set for hearing May 19.
2025-05-14 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.
2025-05-06 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18 California Legislative Information
Set for hearing May 14.
2025-02-19 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-13 California Legislative Information
From printer. May be acted upon on or after March 15.
2025-02-12 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 353, as amended, Alvarado-Gil.
Income tax: credits: food banks.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank.
This bill would extend the authorization for those tax credits
indefinitely.
for taxable years beginning before January 1, 2032.
Existing law requires any bill authorizing a new tax expenditure to contain,
among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the credit on or before December 1 of each year until January 1, 2026.
This bill would extend that reporting requirement to December 1, 2035.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

Download Bill PDF