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HB5609 • 2026
Relating to Good Samaritan Food Donation Act
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Relating to Good Samaritan Food Donation Act
To House Finance
Introduced in House
To Finance
Filed for introduction
Relating to Good Samaritan Food Donation Act
HB 5609 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 5609 History | Email Key: Green = existing Code. Red = new code to be enacted FISCAL NOTE WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 5609 By Delegates Fluharty, Hornbuckle, and Williams [Introduced February 16, 2026; referred to the Committee on Finance] A BILL to amend and reenact §55-7D-1 and §55-7D-3 of the Code of West Virginia, 1931, as amended; and by adding a new article, designated §11-13NN-1, §11-13NN-2, and §11-13NN-3; relating to Good Samaritan Food Donation Act; establishing a tax credit against corporation net income tax for retail food distributors that donate certain surplus food products to nonprofit organizations; providing for credit to apply to either personal income or corporate net income tax liabilities; placing limitations and qualifications for the tax; directing the Tax Commissioner to promulgate rules and forms; and directing the Department of Human Services to distribute certain information regarding tax credit availability. Be it enacted by the Legislature of West Virginia: CHAPTER 11. TAXATION. ARTICLE 13NN. TAX CREDIT FOR DONATION OF FIT GROCERY PRODUCTS AND WHOLESOME FOOD. §11-13NN-1. Legislative purpose. The Legislature finds that wholesale and retail food distributors, shipping terminals and other establishments across the state are disposing of food that could be made available to those in need despite being covered for liability through the Good Samaritan Food Donation Act in §55-7D-1. For this reason, the Legislature has recognized the need to encourage food distributors to make otherwise disposed-of products available to those in need. §11-13NN-2 Credit allowed; amount of credit; recapture of credit and effective date. (a) There shall be allowed to eligible taxpayers a credit against the taxes imposed in §11-21-1 and §11-24-1. For the purpose of this article, "eligible taxpayer" means a person, firm, partnership, corporation, or other entity who makes apparently fit grocery products or apparently wholesome food available to an established nonprofit organization that will utilize the food products to help individuals and families in need. For the purposes of this section, the definitions for "apparently fit grocery product," "apparently wholesome food," and "nonprofit organization" are as found in §55-7D-2. Such credit shall be an amount equal to one tenth of the original retail sale value of the apparently fit grocery product or apparently wholesome food item. A receipt for the appraised amount of food product received should be made and kept by both the retail food distributor and the nonprofit organization. These receipts will be retained in order to show proof of eligibility for tax credit. (b) The credit set forth in this article shall apply to corporation net or personal income tax liabilities, as applicable, arising after December 31, 2026. §11-13NN-3 Application of credit; limitation of credit; tax commissioner to promulgate forms and legislative rules; notice of credit. (a) The credit allowed in this article shall be first applied to a taxpayer’s corporate net income, or the taxpayer's personal income tax liability. (b) The credit allowed in this article shall not exceed $5,000 per year and shall not be refundable, nor carried forward nor backward to other tax years. (c) The State Tax Commissioner shall promulgate legislative rules pursuant to §29A-3-1 et seq . regarding the applicability, method of claiming the credit, recapture of the credit and documentation necessary to claim the credit herein allowed. (d) The State Tax Commissioner shall develop a written notice setting forth the availability of this credit and shall provide this notice to the Department of Human Services to be distributed to all retail food distributors of all sizes and establishment to make such retailers, corporations, and individuals aware of the tax credit allowed herein. The Department of Human Services shall distribute notice of the credit herein as widely as possible to potential participants. CHAPTER 55. ACTIONS, SUITS AND ARBITRATION; JUDICIAL SALE. ARTICLE 7D. GOOD SAMARITAN FOOD DONATION ACT. §55-7D-1. Legislative findings. The Legislature finds that wholesale and retail food distributors, shipping terminals and other establishments across the state are disposing of food that could be made available to those in need. However, many potential food donors are discouraged from donating this food because of potential liability. The United States Congress has recognized the need to encourage food distributors to make otherwise disposed-of food products available to those in need and has adopted Title 42 United States Code §1791 entitled the "Bill Emerson Good Samaritan Food Donation Act." This federal law encourages state and local governments to enact good samaritan or donor liability limitation laws to encourage private cooperative efforts to provide food for hungry people within their respective jurisdictions. The Legislature finds that this is a worthy goal, and therefore it is appropriate for the state to encourage participation in food donation programs by providing a statutory framework to protect food donators from liability for their good faith efforts as well as to provide a tax credit for donors who make apparently fit grocery products or apparently wholesome food available to established nonprofit organizations who will distribute the food to individuals and families in need. §55-7D-3. Limiting liability of persons or corporations who donate food or grocery products; exceptions. (a) A person or gleaner is not subject to civil liability or criminal liability arising from the nature, age, packaging or condition of apparently wholesome food or an apparently fit grocery product which the person or gleaner donates in good faith to a nonprofit organization for ultimate distribution without profit or gain to needy individuals: Provided, That this limitation on liability does not apply to an injury to or the death of an ultimate user or recipient of the food or grocery product which results from an act or omission of the person or gleaner which constitutes gross negligence or intentional misconduct. (b) A nonprofit organization is not subject to civil liability or criminal liability arising from the nature, age, packaging or condition of apparently wholesome food or an apparently fit grocery product which the nonprofit organization received as a donation in good faith from a person or gleaner for ultimate distribution without profit or gain to needy individuals: Provided, That this limitation on liability does not apply to an injury to or the death of an ultimate user or recipient of the food or grocery product which results from an act or omission of the nonprofit organization which constitutes gross negligence or intentional misconduct. (c) Tax credit incentives for retail food distributors who make wholesome and fit grocery products available to nonprofit organizations are established to help end food waste here in West Virginia. Nonprofit organizations may claim a portion of the value of the food donated as provided in §11-13NN-1. NOTE: The purpose of this bill is to expand the Good Samaritan Food Donation Act to include tax incentives for retail food distributors who make wholesome and fit grocery products available for nonprofit organizations who will distribute the food to individuals and families in need. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: