Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB1082 • 2026
Modifies provisions relating to a tax credit for donated food
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
The plain English breakdown is still being put together. The official documents below are already here.
Hearing Conducted S Economic and Workforce Development Committee
Second Read and Referred S Economic and Workforce Development Committee
S First Read
Prefiled
The following summaries of this bill are available: Print All Summaries Introduced Print SB 1082 - Current law authorizes a tax credit for donations of cash or food to local food pantries, local soup kitchens, and local homeless shelters in an amount equal to fifty percent of the value of the donation. For all tax years beginning on or after January 1, 2026, this act also authorizes a tax credit for donations of cash or food to local food banks, as defined in the act, and increases the tax credit amount to seventy percent of the value of the donation. Additionally, the total amount of tax credits that may be authorized in a fiscal year shall not exceed $1.75 million. This act increases such amount to $3.5 million. Finally, the act extends the sunset date from December 31, 2026, to December 31, 2032, unless reauthorized by the General Assembly. JOSH NORBERG