Provides deduction in cash rent due on lease of State-owned land for value of certain food and farm equipment donations by commercial farm operators.

A4759

ASSEMBLY, No. 4759

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 19, 2026

Sponsored by:

Assemblyman� ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

SYNOPSIS

���� Provides deduction in cash rent due on lease of
State-owned land for value of certain food and farm equipment donations by
commercial farm operators.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
concerning food and farm equipment donations made by
commercial farm operators and supplementing Title 4 of the New Jersey Statutes.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1. a. As used in this section:

���� �Commercial farm operator�
means the taxpayer primarily responsible for the on-site, day-to-day operation
of a commercial farm, at which perishable foods and prepared foods are planted,
managed, harvested, processed, and prepared for donation.�

���� �Donate� means the same as
that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Food bank� means the same as
that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Food pantry� means a
nonprofit organization or government entity that distributes food to
individuals in need of assistance, including, but not limited to, a soup
kitchen, homeless shelter, or religious organization.

���� �Perishable food� means the
same as that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Prepared food� means the same
as that term is defined in section 2 of P.L.1982, c.178 (C.24:4A-2).

���� �Wholesale value� means the
quantity-weighted average price of a donated perishable food or prepared food
item as determined using the actual wholesale prices the commercial farm
operator received for that same or similar item, based on variety, grade, and
size, during the month the donation was made.

���� b.� Notwithstanding
the provisions of any law, rule, or regulation to the contrary, a commercial
farm operator that leases State-owned land for agricultural purposes pursuant
to section 14 of P.L.1971, c.199 (C.40A:12-14) and P.L.1989, c.79 (C.4:1C-44 et
seq.) and that makes a donation of perishable food or prepared food, or a
donation of eligible farm equipment listed pursuant to subsection c. of this
section, to a food bank or food pantry located in this State shall receive a
deduction in the amount of cash rent due on the lease in an amount equal to 50
percent of the wholesale value of the perishable foods or prepared foods, or 50
percent of the value at point of sale of the eligible farm equipment, that are
donated to the food bank or food pantry during the lease year.

���� c. For the purposes of this
section, eligible donated farm equipment shall include:

���� (1)�� refrigerators, including
commercial refrigerators;

���� (2)�� freezers, including
commercial freezers;

���� (3)�� refrigerant and
non-refrigerant box trucks;

���� (4) retrofit refrigerator
units;

���� (5)� mobile cooler units;

���� (6)�� cargo vans;

���� (7)�� pallet jacks;

���� (8)�� dollies;

���� (9)�� hand fork lifts;

���� (10) � stoves;

���� (11)� ovens;

���� (12)� microwaves;

���� (13)� freezer blankets;

���� (14)� industrial shelving;

���� (15)� reusable bags; and

���� (16)� any other equipment the
department deems necessary for food recovery operations.

���� d. In order to claim the deduction
established pursuant to subsection b, of this section, a commercial farm
operator shall obtain a written statement from the food bank or food pantry
substantiating each donation of perishable food, prepared food, or eligible
farm equipment made during the lease year.� At the time a donation is made, the
commercial farm operator shall provide to the food bank or food pantry the
wholesale value of the donated perishable food or donated food, or the value at
point of sale of the eligible farm equipment.� The food bank or food pantry,
upon receipt of the perishable food, prepared food, or eligible farm equipment,
shall issue to the commercial farm operator making the donation a written
statement, signed and dated by an individual authorized to accept the donation
on behalf of the food bank or food pantry, that contains the name and quantity
of the donated perishable food, prepared food, or farm eligible equipment, the
name and address of the commercial farm operator making the donation, the name
and address of the food bank and food pantry, and, as provided by the
commercial farm operator, the wholesale value of the perishable food or
prepared food, or the value at point of sale of the eligible farm equipment.� When
making a payment on the lease, a commercial farm operator shall present a copy
of each written statement issued to the commercial farm operator by a food bank
or food pantry during the lease year for which the deduction is sought.

���� 2. The Department of
Agriculture shall adopt rules and regulations, pursuant to the �Administrative
Procedure Act,� P.L.1968, c.410 (C.52:14B-1 et seq.), as may be necessary to
implement the provisions of this act.

���� 3. This act shall take effect
immediately and shall apply to all leases executed or renewed in this State on
or after the effective date of this act.

STATEMENT

���� This bill would provide that a
commercial farm operator that leases State-owned land for agricultural purposes
and that makes a donation of perishable food, prepared food, or eligible farm
equipment to a food bank or food pantry located in this State would receive a
deduction in the amount of cash rent due on the lease in an amount equal to 50
percent of the wholesale value of the perishable foods or prepared foods, or 50
percent of the value at point of sale of the eligible farm equipment, that are
donated to the food bank or food pantry during the lease year. �Wholesale
value� is defined by the bill as the quantity-weighted average price of a
donated item as determined using the actual wholesale prices the commercial
farm operator received for that same or similar item, based on variety, grade,
and size, during the month the donation was made.

���� In addition, this bill would
require that a commercial farm operator would be required to obtain a written
statement from the food bank or food pantry substantiating each donation of
perishable food, prepared food, or eligible farm equipment made during the
lease year to claim the deduction.� This bill would require a commercial farm
operator, when making a rental payment on the lease, to present a copy of each
written statement issued to the commercial farm operator by a food bank or food
pantry during the lease year for which the deduction is sought.