AN ACT ESTABLISHING A TAX CREDIT FOR FOOD DONATED BY FARMERS TO CHARITABLE ORGANIZATIONS.

Plain English Breakdown

The official source material does not provide details about how the tax credit helps farmers save money or if there are specific types of charitable organizations that qualify for donations.

Tax Credit for Donated Food

This act creates a tax credit, adjusted annually based on the consumer price index, for farmers who donate food to charitable organizations.

What This Bill Does

• Creates a tax credit of up to $5,000 for farmers who give food to charitable organizations.
• The amount of the tax credit increases each year based on changes in the cost of living.

Who It Names or Affects

• Farmers who donate food to charities
• Charitable organizations that receive donated food

Terms To Know

Tax Credit

A reduction in the amount of tax a person or business has to pay.

Consumer Price Index (CPI)

A measure that shows how much prices for goods and services have changed over time.

Limits and Unknowns

• The bill does not specify which charitable organizations qualify.
• It is unclear if there are limits on the types of food donations that count towards the tax credit.

Official Summary Text

To establish a tax credit for food donated by farmers to charitable organizations.

Current Bill Text

LCO No. 524 1 of 1

General Assembly Proposed Bill No. 5064
February Session, 2026 LCO No. 524

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. SCOTT, 112th Dist.

AN ACT ESTABLISHING A TAX CREDIT FOR FOOD DONATED BY
FARMERS TO CHARITABLE ORGANIZATIONS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That the general statutes be amended to establish a tax credit of five 1
thousand dollars, adjusted annually in accordance with any change in 2
the consumer price index, for food donated by farmers to charitable 3
organizations. 4
Statement of Purpose:
To establish a tax credit for food donated by farmers to charitable
organizations.