S T A T E O F N E W Y O R K
________________________________________________________________________
9329--A
2025-2026 Regular Sessions
I N A S S E M B L Y
December 10, 2025
___________
Introduced by M. of A. SEPTIMO -- read once and referred to the Commit-
tee on Ways and Means -- recommitted to the Committee on Ways and
Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law and the agriculture and markets law, in
relation to enacting the "New York state food rescue tax credit act"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known and may be cited as
the "New York state food rescue tax credit act".
§ 2. Legislative findings and intent. The legislature finds and
declares that:
1. New York generates over four million tons of food waste each year,
a significant portion of which is edible and suitable for donation.
2. Food rescue and recovery operations provide critical health,
economic, environmental, and social benefits, including reductions in
landfill waste, greenhouse gas emissions, and disposal costs.
3. Targeted tax incentives, combined with standardized operational
practices, transparent reporting systems, and nutritional quality safe-
guards, will strengthen New York's food rescue ecosystem, improve
program integrity, and ensure equitable utilization of state resources.
4. Existing programs, including Nourish New York and the Hunger
Prevention and Nutrition Assistance Program (HPNAP), provide important
benefits and serve critical roles within the state's food assistance
framework; however, such programs do not sufficiently address overall
food demand, do not directly reduce food waste or advance positive envi-
ronmental outcomes, provide limited statewide data collection capabili-
ties, and are primarily available only to a defined subset of eligible
organizations.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14136-04-6
A. 9329--A 2
5. Current tax law favors disposal over donation, as deductions for
waste disposal are often more financially advantageous than charitable
incentives for food donation.
6. Food insecurity affects more than 11 percent of New York house-
holds, a rate that has grown in recent years and is expected to rise
further due to federal reductions in SNAP benefits and potential
disruptions in federal nutrition programs.
7. It is therefore the intent of the legislature to establish a
refundable and transferable state tax credit to encourage businesses of
all sizes to donate surplus food and to offset the costs of storage,
transportation, and distribution.
8. This credit will strengthen New York's food assistance network,
reduce landfill waste and methane emissions, and ensure that nutritious
food reaches families in need instead of being discarded.
§ 3. Section 210-B of the tax law is amended by adding a new subdivi-
sion 63 to read as follows:
63. FOOD RESCUE TAX CREDIT. (A) DEFINITIONS. FOR THE PURPOSES OF THIS
SUBDIVISION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(I) "ELIGIBLE NONPROFIT FOOD ASSISTANCE ORGANIZATION" MEANS A NONPRO-
FIT ENTITY RECOGNIZED UNDER SECTION 501(C)(3) OF THE UNITED STATES
INTERNAL REVENUE CODE, OR SIMILARLY RECOGNIZED ORGANIZATION, THAT
ENGAGES PRIMARILY IN FOOD RESCUE, RECOVERY, OR DISTRIBUTION TO INDIVID-
UALS OR FAMILIES IN NEED.
(II) "ELIGIBLE TAXPAYER" INCLUDES FOOD BUSINESSES, FARMERS, MANUFAC-
TURERS, DISTRIBUTORS, WHOLESALERS, RETAILERS, AND ANY OTHER BUSINESS
ENTITY ENGAGED IN THE SALE, MANUFACTURE, OR DISTRIBUTION OF FOOD WITHIN
NEW YORK STATE.
(III) "ELIGIBLE FOOD" MEANS FOOD FIT FOR HUMAN CONSUMPTION AT THE TIME
OF DONATION AND COMPLIANT WITH APPLICABLE FEDERAL, STATE, AND LOCAL FOOD
SAFETY LAWS.
(IV) "GOOD FOOD NUTRITION STANDARDS" MEANS NUTRITION AND FOOD QUALITY
STANDARDS ESTABLISHED, ADOPTED, OR RECOGNIZED BY THE DEPARTMENT OF AGRI-
CULTURE AND MARKETS CONSISTENT WITH FEDERAL AND STATE DIETARY GUIDANCE
AND PUBLIC HEALTH OBJECTIVES, INCLUDING BUT NOT LIMITED TO:
(A) FOODS FIT FOR HUMAN CONSUMPTION AND COMPLIANT WITH APPLICABLE FOOD
SAFETY LAWS;
(B) FOODS ALIGNED WITH SCIENCE-BASED DIETARY GUIDANCE ISSUED BY:
(1) THE UNITED STATES DEPARTMENT OF AGRICULTURE;
(2) THE UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES; OR
(3) THE DEPARTMENT OF HEALTH;
(C) FOODS SUPPORTING POSITIVE PUBLIC HEALTH OUTCOMES, INCLUDING
NUTRIENT-DENSE FOODS, FRUITS, VEGETABLES, WHOLE GRAINS, AND LEAN PROTE-
INS; AND
(D) ADDITIONAL CRITERIA ESTABLISHED BY RULE OR GUIDANCE.
(V) "QUALIFIED FOOD DONATION" MEANS ANY ELIGIBLE FOOD MEETING GOOD
FOOD NUTRITION STANDARDS, INCLUDING PERISHABLE AND PREPARED FOODS,
DONATED IN COMPLIANCE WITH APPLICABLE STATE AND FEDERAL FOOD SAFETY LAWS
AS CERTIFIED, MEASURED, AND ACCEPTED BY A NEW YORK STATE CHARITABLE
ORGANIZATION IN GOOD STANDING AS DEFINED BY ARTICLE SEVEN-A OF THE EXEC-
UTIVE LAW.
(B) ALLOWANCE OF CREDIT. AN ELIGIBLE TAXPAYER SUBJECT TO TAX UNDER
THIS ARTICLE SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX IN AN AMOUNT
EQUAL TO:
(I) SIXTY-FIVE PERCENT OF THE FAIR MARKET VALUE OF QUALIFIED FOOD
DONATIONS MADE DURING THE TAXABLE YEAR TO AN ELIGIBLE NONPROFIT FOOD
ASSISTANCE ORGANIZATION; AND
A. 9329--A 3
(II) ONE HUNDRED PERCENT OF DOCUMENTED TRANSPORTATION AND STORAGE
EXPENSES DIRECTLY ATTRIBUTABLE TO SUCH DONATIONS.
(C) REFUNDABILITY AND TRANSFERABILITY. IF THE AMOUNT OF CREDIT ALLOW-
ABLE UNDER THIS SUBDIVISION EXCEEDS THE ELIGIBLE TAXPAYER'S TAX LIABIL-
ITY FOR THE TAXABLE YEAR, THE EXCESS SHALL BE REFUNDABLE. ALTERNATIVELY,
AN ELIGIBLE TAXPAYER MAY TRANSFER OR ASSIGN THE UNUSED PORTION OF SUCH
CREDIT TO ANOTHER ELIGIBLE TAXPAYER, SUBJECT TO REGULATIONS PROMULGATED
BY THE COMMISSIONER.
(D) LIMITATIONS. (I) THE AGGREGATE AMOUNT OF CREDITS ALLOWED UNDER
THIS SUBDIVISION FOR ALL ELIGIBLE TAXPAYERS IN ANY FISCAL YEAR SHALL NOT
EXCEED SEVENTY-FIVE MILLION DOLLARS STATEWIDE, UNLESS INCREASED BY
APPROPRIATION.
(II) NO INDIVIDUAL ELIGIBLE TAXPAYER MAY CLAIM MORE THAN ONE MILLION
FIVE HUNDRED THOUSAND DOLLARS IN TOTAL CREDIT PURSUANT TO THIS SUBDIVI-
SION IN ANY TAXABLE YEAR.
(III) THE COMMISSIONER SHALL ADOPT RULES AND REGULATIONS GOVERNING
DOCUMENTATION, SUBSTANTIATION, TRANSFER AND APPLICATION PROCEDURES TO
ENSURE PROGRAM INTEGRITY.
(IV) THE DEPARTMENT SHALL COORDINATE WITH THE DEPARTMENT OF AGRICUL-
TURE AND MARKETS TO VERIFY THE ELIGIBILITY OF NONPROFIT FOOD RECIPIENTS
AND ENSURE DONATED FOOD MEETS SAFETY AND QUALITY STANDARDS.
(E) QUALITY CERTIFICATION AND SUBSTANTIATION. (I) A TAXPAYER CLAIMING
THE CREDIT ESTABLISHED PURSUANT TO THIS SUBDIVISION SHALL OBTAIN A FOOD
DONATION QUALITY CERTIFICATION FORM COMPLETED BY THE RECEIVING ELIGIBLE
FOOD RESCUE ORGANIZATION OR QUALIFIED FOOD RECOVERY PARTNER.
(II) THE COMMISSIONER, IN CONSULTATION WITH THE DEPARTMENT OF AGRICUL-
TURE AND MARKETS, SHALL PRESCRIBE SUCH FORM, WHICH SHALL INCLUDE BUT NOT
BE LIMITED TO:
(A) TOTAL POUNDAGE OF FOOD RECEIVED;
(B) POUNDAGE FIT FOR HUMAN CONSUMPTION;
(C) POUNDAGE MEETING GOOD FOOD NUTRITION STANDARDS;
(D) POUNDAGE DIVERTED TO COMPOSTING OR WASTE DIVERSION METHODS;
(E) POUNDAGE DIVERTED FOR ANIMAL FEED, WHERE APPLICABLE; AND
(F) ANY ADDITIONAL REQUIRED DATA ELEMENTS SPECIFIED BY THE COMMISSION-
ER.
(III) THE CERTIFICATION SHALL BE SIGNED UNDER PENALTIES OF PERJURY BY
AN AUTHORIZED REPRESENTATIVE OF THE RECEIVING ENTITY.
(IV) A TAXPAYER SHALL RETAIN SUCH DOCUMENTATION AS A CONDITION OF
CLAIMING THE CREDIT PURSUANT TO THIS SUBDIVISION.
(V) RELEVANT AGENCIES, AS SPECIFIED BY THE COMMISSIONER, IN CONSULTA-
TION WITH THE DEPARTMENT OF AGRICULTURE, MAY UTILIZE COLLECTED DATA FOR
AUDIT, COMPLIANCE, REPORTING, AND PROGRAM EVALUATION.
§ 4. Section 606 of the tax law is amended by adding a new subsection
(www) to read as follows:
(WWW) FOOD RESCUE TAX CREDIT. (1) DEFINITIONS. FOR THE PURPOSES OF
THIS SUBSECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "ELIGIBLE NONPROFIT FOOD ASSISTANCE ORGANIZATION" MEANS A NONPRO-
FIT ENTITY RECOGNIZED UNDER SECTION 501(C)(3) OF THE UNITED STATES
INTERNAL REVENUE CODE, OR SIMILARLY RECOGNIZED ORGANIZATION, IN GOOD
STANDING WITH THE STATE OF NEW YORK'S CHARITIES BUREAU, THAT ENGAGES
PRIMARILY IN FOOD RESCUE, RECOVERY, OR DISTRIBUTION TO INDIVIDUALS OR
FAMILIES IN NEED.
(B) "ELIGIBLE TAXPAYER" INCLUDES FOOD BUSINESSES, FARMERS, MANUFACTUR-
ERS, DISTRIBUTORS, WHOLESALERS, RETAILERS, AND ANY OTHER BUSINESS ENTITY
ENGAGED IN THE SALE, MANUFACTURE, OR DISTRIBUTION OF FOOD WITHIN NEW
YORK STATE.
A. 9329--A 4
(C) "ELIGIBLE FOOD" MEANS FOOD FIT FOR HUMAN CONSUMPTION AT THE TIME
OF DONATION AND COMPLIANT WITH APPLICABLE FEDERAL, STATE, AND LOCAL FOOD
SAFETY LAWS.
(D) "GOOD FOOD NUTRITION STANDARDS" MEANS NUTRITION AND FOOD QUALITY
STANDARDS ESTABLISHED, ADOPTED, OR RECOGNIZED BY THE DEPARTMENT OF AGRI-
CULTURE AND MARKETS CONSISTENT WITH FEDERAL AND STATE DIETARY GUIDANCE
AND PUBLIC HEALTH OBJECTIVES, INCLUDING BUT NOT LIMITED TO:
(I) FOODS FIT FOR HUMAN CONSUMPTION AND COMPLIANT WITH APPLICABLE FOOD
SAFETY LAWS;
(II) FOODS ALIGNED WITH SCIENCE-BASED DIETARY GUIDANCE ISSUED BY:
(1) THE UNITED STATES DEPARTMENT OF AGRICULTURE;
(2) THE UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES; OR
(3) THE DEPARTMENT OF HEALTH;
(III) FOODS SUPPORTING POSITIVE PUBLIC HEALTH OUTCOMES, INCLUDING
NUTRIENT-DENSE FOODS, FRUITS, VEGETABLES, WHOLE GRAINS, AND LEAN PROTE-
INS; AND
(IV) ADDITIONAL CRITERIA ESTABLISHED BY RULE OR GUIDANCE.
(E) "QUALIFIED FOOD DONATION" MEANS ELIGIBLE FOOD MEETING GOOD FOOD
NUTRITION STANDARDS, INCLUDING PERISHABLE AND PREPARED FOODS, DONATED IN
COMPLIANCE WITH APPLICABLE STATE AND FEDERAL FOOD SAFETY LAWS AS CERTI-
FIED, MEASURED, AND ACCEPTED BY A NEW YORK STATE CHARITABLE ORGANIZATION
IN GOOD STANDING AS DEFINED BY ARTICLE SEVEN-A OF THE EXECUTIVE LAW.
(2) ALLOWANCE OF CREDIT. AN ELIGIBLE TAXPAYER SUBJECT TO TAX UNDER
THIS ARTICLE SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX IN AN AMOUNT
EQUAL TO:
(A) SIXTY-FIVE PERCENT OF THE FAIR MARKET VALUE OF QUALIFIED FOOD
DONATIONS MADE DURING THE TAXABLE YEAR TO AN ELIGIBLE NONPROFIT FOOD
ASSISTANCE ORGANIZATION; AND
(B) ONE HUNDRED PERCENT OF DOCUMENTED TRANSPORTATION AND STORAGE
EXPENSES DIRECTLY ATTRIBUTABLE TO SUCH DONATIONS.
(3) REFUNDABILITY AND TRANSFERABILITY. IF THE AMOUNT OF CREDIT ALLOW-
ABLE UNDER THIS SUBSECTION EXCEEDS THE ELIGIBLE TAXPAYER'S TAX LIABILITY
FOR THE TAXABLE YEAR, THE EXCESS SHALL BE REFUNDABLE. ALTERNATIVELY, AN
ELIGIBLE TAXPAYER MAY TRANSFER OR ASSIGN THE UNUSED PORTION OF SUCH
CREDIT TO ANOTHER ELIGIBLE TAXPAYER, SUBJECT TO REGULATIONS PROMULGATED
BY THE COMMISSIONER.
(4) LIMITATIONS. (A) THE AGGREGATE AMOUNT OF CREDITS ALLOWED UNDER
THIS SUBSECTION FOR ALL ELIGIBLE TAXPAYERS IN ANY FISCAL YEAR SHALL NOT
EXCEED SEVENTY-FIVE MILLION DOLLARS STATEWIDE, UNLESS INCREASED BY
APPROPRIATION.
(B) NO INDIVIDUAL ELIGIBLE TAXPAYER MAY CLAIM MORE THAN ONE MILLION
FIVE HUNDRED THOUSAND DOLLARS IN TOTAL CREDIT PURSUANT TO THIS
SUBSECTION IN ANY TAXABLE YEAR.
(C) THE COMMISSIONER SHALL ADOPT RULES AND REGULATIONS GOVERNING
DOCUMENTATION, SUBSTANTIATION, TRANSFER AND APPLICATION PROCEDURES TO
ENSURE PROGRAM INTEGRITY.
(D) THE DEPARTMENT SHALL COORDINATE WITH THE DEPARTMENT OF AGRICULTURE
AND MARKETS TO VERIFY THE ELIGIBILITY OF NONPROFIT FOOD RECIPIENTS AND
ENSURE DONATED FOOD MEETS SAFETY AND QUALITY STANDARDS.
(5) PARTNERSHIPS AND S CORPORATIONS. IN THE CASE OF A PARTNERSHIP OR S
CORPORATION, THE CREDIT PROVIDED FOR UNDER THIS SUBSECTION SHALL BE
PASSED THROUGH TO PARTNERS, MEMBERS, OR SHAREHOLDERS IN PROPORTION TO
THEIR OWNERSHIP INTERESTS IN THE ENTITY.
(6) QUALITY CERTIFICATION AND SUBSTANTIATION. (A) A TAXPAYER CLAIMING
THE CREDIT ESTABLISHED PURSUANT TO THIS SUBSECTION SHALL OBTAIN A FOOD
A. 9329--A 5
DONATION QUALITY CERTIFICATION FORM COMPLETED BY THE RECEIVING ELIGIBLE
FOOD RESCUE ORGANIZATION OR QUALIFIED FOOD RECOVERY PARTNER.
(B) THE COMMISSIONER, IN CONSULTATION WITH THE DEPARTMENT OF AGRICUL-
TURE AND MARKETS, SHALL PRESCRIBE SUCH FORM, WHICH SHALL INCLUDE BUT NOT
BE LIMITED TO:
(I) TOTAL POUNDAGE OF FOOD RECEIVED;
(II) POUNDAGE FIT FOR HUMAN CONSUMPTION;
(III) POUNDAGE MEETING GOOD FOOD NUTRITION STANDARDS;
(IV) POUNDAGE DIVERTED TO COMPOSTING OR WASTE DIVERSION METHODS;
(V) POUNDAGE DIVERTED FOR ANIMAL FEED, WHERE APPLICABLE; AND
(VI) ANY ADDITIONAL REQUIRED DATA ELEMENTS SPECIFIED BY THE COMMIS-
SIONER.
(C) THE CERTIFICATION SHALL BE SIGNED UNDER PENALTIES OF PERJURY BY AN
AUTHORIZED REPRESENTATIVE OF THE RECEIVING ENTITY.
(D) A TAXPAYER SHALL RETAIN SUCH DOCUMENTATION AS A CONDITION OF
CLAIMING THE CREDIT PURSUANT TO THIS SUBSECTION.
(E) RELEVANT AGENCIES, AS SPECIFIED BY THE COMMISSIONER, IN CONSULTA-
TION WITH THE DEPARTMENT OF AGRICULTURE, MAY UTILIZE COLLECTED DATA FOR
AUDIT, COMPLIANCE, REPORTING, AND PROGRAM EVALUATION.
§ 5. The agriculture and markets law is amended by adding two new
sections 29 and 30 to read as follows:
§ 29. STATEWIDE FOOD RESCUE TRAINING PROGRAM. THE COMMISSIONER, IN
CONSULTATION WITH THE DEPARTMENT OF TAXATION AND FINANCE, SUBJECT TO AN
APPROPRIATION THEREFOR, SHALL PROCURE PROFESSIONAL SERVICES TO DEVELOP A
STANDARDIZED STATEWIDE FOOD RESCUE TRAINING PROGRAM. THE PROGRAM SHALL
INCLUDE STANDARDIZED OPERATIONAL PROCEDURES, LOGISTICS PRACTICES, FOOD
SAFETY PROTOCOLS, OUTREACH METHODOLOGIES, AND DATA REPORTING STANDARDS.
REQUESTS FOR PROPOSALS SHALL PRIORITIZE ENTITIES OR COALITIONS WITH
DEMONSTRATED FOOD RESCUE EXPERTISE.
§ 30. STATEWIDE FOOD RESCUE DATA DASHBOARD. THE DEPARTMENT, IN CONSUL-
TATION WITH THE DEPARTMENT OF TAXATION AND FINANCE, SUBJECT TO AN APPRO-
PRIATION THEREFOR, SHALL PROCURE PROFESSIONAL SERVICES TO DESIGN, DEVEL-
OP, AND MAINTAIN A STATEWIDE FOOD RESCUE DATA DASHBOARD. THE DASHBOARD
SHALL TRACK KEY METRICS INCLUDING POUNDS OF FOOD RESCUED, ESTIMATED
VALUE, UTILIZATION OF THE TAX CREDIT ESTABLISHED PURSUANT TO SUBDIVISION
SIXTY-THREE OF SECTION TWO HUNDRED TEN-B OF THE TAX LAW, EMISSIONS
DIVERTED, WATER SAVINGS, AND RELATED INDICATORS. ACCESS SHALL BE
PROVIDED TO ORGANIZATIONS AUTHORIZED BY THE DEPARTMENT AND GOVERNMENT
ENTITIES SUBJECT TO APPLICABLE PRIVACY PROTECTIONS.
§ 6. The department of taxation and finance, in consultation with the
department of agriculture and markets, shall:
1. establish a standardized electronic reporting platform for busi-
nesses and eligible nonprofits to record accepted and usable donations,
transportation, and storage expenses eligible for the credit;
2. publish annual reports to the governor and the legislature includ-
ing:
(a) the total number of taxpayers claiming the credit;
(b) total food rescue tax credits claimed and amount refunded;
(c) pounds of food diverted from waste;
(d) estimated number of meals provided; and
(e) environmental and economic benefits achieved; and
3. develop an outreach and guidance program to inform eligible busi-
nesses and organizations of the availability of the food rescue tax
credit.
§ 7. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and shall apply to
A. 9329--A 6
taxable years beginning on or after such date. Effective immediately,
the addition, amendment and/or repeal of any rule or regulation neces-
sary for the implementation of this act on its effective date are
authorized to be made and completed on or before such effective date.