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

Plain English Breakdown

The official source material does not provide information on the specific types of food donations that qualify or how to determine the value of donated food.

Tax Credit for Donated Food

This act creates a new tax break allowing people to get money back on their taxes equal to 25% of the worth of food they donate.

What This Bill Does

• Creates a new credit against personal income tax.
• The credit is for 25% of the value of donated food.
• Taxpayers can use this credit when filing their yearly taxes.

Who It Names or Affects

• People who donate food and pay personal income tax.

Terms To Know

credit

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

taxable year

The period (usually one calendar year) for which taxes are calculated and paid.

Limits and Unknowns

• Does not specify what types of food donations qualify.
• It is unclear how the value of donated food will be determined.

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.