NY State Senate Bill 2025-S8878A

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 06, 2026	print number 8878a
Mar 06, 2026	amend (t) and recommit to budget and revenue
Jan 13, 2026	referred to budget and revenue

Bill Amendments

Original

A (Active)

2025-S8878 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L

2025-S8878 - Summary

Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.

2025-S8878 - Sponsor Memo

                                 
BILL NUMBER: S8878

SPONSOR: RIVERA
 
TITLE OF BILL:

An act to amend the tax law, in relation to enacting the "New York state
food rescue tax credit act"

 
PURPOSE OR GENERAL IDEA OF BILL:

To create a refundable and transferable state income tax credit that
incentivizes food businesses including farms, grocers, restaurants,
distributors, and manufacturers to donate surplus food to qualified
nonprofit food assistance organizations, thereby reducing waste, fight-
ing hunger, and strengthening New York's food security infrastructure.

 
SUMMARY OF PROVISIONS:

Section one establishes the short title of this act to be known and
cited as "New York State Food Rescue Tax Credit Act."

Section two provides the legislative findings and intent, declaring New

York's dual crises of food waste and insecurity, as well as the need to
make donations more financially viable than disposal.

Section three amends section 210-6 of the Tax Law, as it relates to
franchise tax credits for business corporations, by adding a new subdi-
vision 63 which would:

*Define "eligible nonprofit food assistance organization," "eligible
taxpayer," and "qualified food donation."

*Provide the allowance of credit to be equal to 65% of the fair-market
value of a qualified food donation.

*Allows for an additional 100% credit for transportation and storage
costs related to food donations.

*Allows credit to be refundable and transferable to ensure participation
by small and midsized businesses.

*Caps the aggregate, annual statewide credit at $75 million, subject to
appropriation.

*Directs the Commissioner of Taxation and Finance to adopt rules, regu-
lations, and procedures to ensure program integrity, and to coordinate
with the Department of Agriculture and Markets to verify eligibility of
nonprofit food recipients and quality of donated food.

Section four amends section 606 of the Tax Law, as it relates credits
against tax, under Article 22 of Personal Income Tax, by adding a new
subsection (www) to create a credit equivalent to the one created in
section three and extend eligibility of such credit to individuals,
partnerships, and S corporations.

Section five would require the Department of Taxation and Finance, in
consultation with the Department of Agriculture and Markets, to estab-
lish a standardized reporting platform, publish an annual report, and

develop outreach and program guidance to inform eligible businesses and
organizations of the food rescue tax credit.

Section six provides an effective date.

 
JUSTIFICATION:

New York discards more than four million tons of food each year, a
significant portion of which is edible and suitable for donation. At the
same time, over 11 percent of households and a higher percentage of
households with children experience food insecurity.

Current tax law makes it more financially advantageous to dispose of
surplus food than to donate it, especially for small and mid-sized busi-
nesses that lack resources to absorb the logistical costs of donating
surplus food. This bill would reverse that incentive by making donation
cheaper than disposal, thereby redirecting fresh, nutritious food to New
Yorkers in need while supporting local businesses and reducing landfill
waste.

The New York State Food Rescue Tax Credit aligns environmental, econom-
ic, and social goals:

*For families, it increases access to healthy food.

*For businesses, it reduces costs and waste.

*For the environment, it reduces methane emissions caused by food waste
in landfills, one of the state's most cost-effective climate inter-
ventions.

Drawing on Pennsylvania's Neighborhood Assistance Program (NAP) and
Charitable Food Program, which offer a 65% tax credit and yield $62 in
social benefit for every $1 invested, this proposal would position New
York as a national leader in sustainable, market-driven hunger
solutions.

With federal SNAP cuts and the risk of government shutdowns threatening
food assistance programs, New York must act decisively to ensure food
reaches people, not landfills.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

The statewide annual cap is set at $75 million. The program is expected
to be fiscally neutral or positive due to downstream savings in waste
management, emergency food aid, and healthcare costs.

 
EFFECTIVE DATE:
This act shall take effect January 1 following enactment and apply to
taxable years beginning on or after such date.

2025-S8878 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8878
 
                             I N  S E N A T E
 
                             January 13, 2026
                                ___________
 
 Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax 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. Current tax law favors disposal over donation,  as  deductions  for
 waste  disposal  are often more financially advantageous than charitable
 incentives for food donation.
   3. 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.
   4.  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.
   5. 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14136-02-5

 S. 8878                             2
 
 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) "QUALIFIED FOOD DONATION" MEANS ANY WHOLESOME, EDIBLE  FOOD  FIT
 FOR  HUMAN CONSUMPTION, 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 ORGAN-
 IZATION IN GOOD STANDING AS DEFINED BY ARTICLE SEVEN-A OF THE  EXECUTIVE
 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
   (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) THE COMMISSIONER SHALL  ADOPT  RULES  AND  REGULATIONS  GOVERNING
 DOCUMENTATION,  SUBSTANTIATION,  TRANSFER  AND APPLICATION PROCEDURES TO
 ENSURE PROGRAM INTEGRITY.
   (III) 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.
   § 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.
   (C) "QUALIFIED FOOD DONATION" MEANS ANY WHOLESOME, EDIBLE FOOD FIT FOR
 HUMAN CONSUMPTION, 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.
 S. 8878                             3
 
   (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)  THE  COMMISSIONER  SHALL  ADOPT  RULES  AND REGULATIONS GOVERNING
 DOCUMENTATION, SUBSTANTIATION, TRANSFER AND  APPLICATION  PROCEDURES  TO
 ENSURE PROGRAM INTEGRITY.
   (C) 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.
   § 5. 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.
   § 6. 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
 taxable years beginning on or after such date.

2025-S8878A (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L

2025-S8878A (ACTIVE) - Summary

Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.

2025-S8878A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8878A

SPONSOR: RIVERA
 
TITLE OF BILL:

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"

 
PURPOSE OR GENERAL IDEA OF BILL:

To create a refundable and transferable state income tax credit that
incentivizes food businesses including farms, grocers, restaurants,
distributors, and manufacturers to donate surplus food to qualified
nonprofit food assistance organizations, thereby reducing waste, fight-
ing hunger, and strengthening New York's food security infrastructure.

 
SUMMARY OF PROVISIONS:

Section one establishes the short title of this act to be known and
cited as "New York State Food Rescue Tax Credit Act."

Section two provides the legislative findings and intent, declaring New

York's dual crises of food waste and insecurity, as well as the need to
make donations more financially viable than disposal.

Section three amends section 210-B of the Tax Law, as it relates to
franchise tax credits for business corporations, by adding a new subdi-
vision 63 which would:

* Define "eligible nonprofit food assistance organization," "eligible
taxpayer," and "qualified food donation," "good food nutrition stand-
ards," and "qualified food donation."

* Provide the allowance of credit to be equal to 65% of the fair-market
value of a qualified food donation.

* Allows for an additional 100% credit for transportation and storage
costs related to food donations.

* Allows credit to be refundable and transferable to ensure partic-
ipation by small and midsized businesses.

* Caps the aggregate, annual statewide credit at $75 million, subject to
appropriation.

* Directs the Commissioner of Taxation and Finance to adopt rules, regu-
lations, and procedures to ensure program integrity and to coordinate
with the Department of Agriculture and Markets to verify the eligibility
of nonprofit food recipients and the quality of donated food.

* Directs the Department of Taxation to coordinate with the Department
of Agriculture and Markets to verify donated food meets safety and qual-
ity standards, including a quality certification form to be completed by
the receiving eligible food rescue organization or qualified food recov-
ery partner.

Section four amends section 606 of the Tax Law, as it relates to credits
against tax, under Article 22 of Personal Income Tax, by adding a new
subsection (www) to create a credit equivalent to the one created in
section three and extend eligibility of such credit to individuals,
partnerships, and S corporations.

Section five amends the Agriculture and Markets Law by adding two new
sections 29 and 30, to create a statewide food rescue training program
and a statewide food rescue data dashboard within the Department of
Agriculture and Markets in coordination with the Department of Taxation
and Finance.

Section six would require the Department of Taxation and Finance, in
consultation with the Department of Agriculture and Markets, to estab-
lish a standardized reporting platform, publish an annual report, and
develop outreach and program guidance to inform eligible businesses and
organizations of the food rescue tax credit.

Section seven provides an effective date.

 
JUSTIFICATION:

New York discards more than four million tons of food each year, a
significant portion of which is edible and suitable for donation. At the
same time, over 11 percent of households and a higher percentage of
households with children experience food insecurity.

Current tax law makes it more financially advantageous to dispose of
surplus food than to donate it, especially for small and mid-sized busi-
nesses that lack resources to absorb the logistical costs of donating
surplus food. This bill would reverse that incentive by making donation
cheaper than disposal, thereby redirecting fresh, nutritious food to New
Yorkers in need while supporting local businesses and reducing landfill
waste.

The New York State Food Rescue Tax Credit aligns environmental, econom-
ic, and social goals:

* For families, it increases access to healthy food.

* For businesses, it reduces costs and waste.

* For the environment, it reduces methane emissions caused by food waste
in landfills, one of the state's most cost-effective climate inter-
ventions.

Drawing on Pennsylvania's Neighborhood Assistance Program (NAP) and
Charitable Food Program, which offer a 65% tax credit and yield $62 in
social benefit for every $1 invested, this proposal would position New
York as a national leader in sustainable, market-driven hunger
solutions.

With federal SNAP cuts and the risk of government shutdowns threatening
food assistance programs, New York must act decisively to ensure food
reaches people, not landfills.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:
The statewide annual cap is set at $75 million. The program is expected
to be fiscally neutral or positive due to downstream savings in waste
management, emergency food aid, and healthcare _ costs.

 
EFFECTIVE DATE:
This act shall take effect January 1 following enactment and apply to
taxable years beginning on or after such date.

2025-S8878A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8878--A
 
                             I N  S E N A T E
 
                             January 13, 2026
                                ___________
 
 Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   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.
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD14136-06-6
 S. 8878--A                          2
 
 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
   (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,
 S. 8878--A                          3
 
 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
 NONPROFIT FOOD ASSISTANCE ORGANIZATION.
   (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.
   (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-
 S. 8878--A                          4

 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
 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;
 S. 8878--A                          5
 
   (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
 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.

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Senate Bill S8878A

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Sponsored By

Gustavo Rivera

Current Bill Status - In Senate Committee Budget And Revenue Committee

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