AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL INCOME TAX FOR DONATED FOOD.

Plain English Breakdown

The bill has passed both chambers but was referred to a committee; an effective date is unknown.

Tax Credit for Donated Food

This bill creates a new credit that lowers personal income tax bills based on twenty-five percent of the value of food taxpayers donate.

What This Bill Does

• Establishes a credit against personal income tax equal to twenty-five percent of the value of donated food.

Who It Names or Affects

• Taxpayers who donate food

Limits and Unknowns

• The official text does not specify which types of food qualify for the credit.
• The official text does not list which organizations can receive the donated food.
• No effective date is provided in the source material.

Official Summary Text

To establish a credit against the personal income tax of twenty-five per cent of the value of food donated by a taxpayer for a taxable year.

Current Bill Text

LCO No. 445 1 of 1

General Assembly Proposed Bill No. 97
February Session, 2026 LCO No. 445

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. GORDON, 35th Dist.

AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL
INCOME TAX FOR DONATED FOOD.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That the general statutes be amended to establish a credit against the 1
personal income tax of twenty-five per cent of the value of food donated 2
by a taxpayer for a taxable year. 3
Statement of Purpose:
To establish a credit against the personal income tax of twenty -five per
cent of the value of food donated by a taxpayer for a taxable year.