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H 4373

39th SC Poultry Festival

2025-2026 Regular Session Introduced by Terry Alexander and 122 co-sponsors

Massachusetts would create a tax credit of up to 25,000 per donor for donating Massachusetts-produced food to qualifying nonprofits, plus stronger liability protections for donors.

Introduced and adopted
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Bill Summary · H 4373

Summary — H.4373 (2025): Encouraging donation of food to persons in need

Note: The document provided contains two distinct items. The principal text of H.4373 is a Massachusetts bill titled “An Act encouraging the donation of food to persons in need” (amendments to Mass. Gen. Laws ch. 63 and ch. 94). Separately, the file also includes a South Carolina House resolution (adopted April 23, 2025) celebrating the 39th South Carolina Poultry Festival. The summary below focuses on the Massachusetts bill (H.4373); the SC resolution is a ceremonial measure and is noted at the end.

Purpose

To encourage donation of surplus food to people in need by (1) creating a state income tax credit for food businesses that donate food to qualifying nonprofits, and (2) expanding civil-liability protections and regulatory relief for donors and nonprofit distributors to facilitate safe food donation.

Key provisions

  • Definitions:

    • “Food business”: entities in the Commonwealth that are farms (per ch.128 §1A), restaurants (ch.138 §1), or food departments/food stores (ch.94 §184B).
    • “Nonprofit food distribution organization”: a Massachusetts-located 501(c)(3) whose principal purpose is providing food to needy persons or selling food only to cover handling costs.

  • Tax credit (new Mass. Gen. Laws ch. 63, §38VV):

    • Food businesses that donate food, meals, or crops grown/produced in Massachusetts to qualifying nonprofits may claim a non‑refundable income tax credit equal to the fair market value of donated food for the taxable year.
    • Annual cap: $25,000 per business.
    • Conditions: donated items must be distributed/served without charge or at cost-of-handling; not transferred out of state; not exchanged for services or sold above cost.
    • Documentation: donor must attach a written certification from the donee nonprofit to the business’s income tax return identifying the parties, date, pounds donated, and fair market value, plus a statement of compliance.
    • The Commissioner (of Revenue) shall promulgate regulations for implementation.

  • Liability protection and regulatory relief (amendment to ch.94 §328):

    • Donors (farms, restaurants, food stores) who donate food (including open‑dated items past their date) — excluding alcoholic beverages, marijuana products, and dietary supplements — will be liable for civil damages only under narrow exceptions.
    • Nonprofit corporations and food departments/food stores that distribute donated food without charge or at cost are shielded from civil damages for injuries arising from the condition of such food, subject to compliance with public health inspection/permit requirements. Permits required solely for donation distribution must be provided without fee.
    • No license required to prepare donated food in private homes for donation; DPH must issue advisory guidelines and regulations for safe handling.
    • Exclusions: protections do not apply if food is misbranded/adulterated, prepared/handled in violation of DPH regulations, or injury results from gross negligence, recklessness, or intentional misconduct.

Who is affected

  • Beneficiaries: low-income and food-insecure individuals served by nonprofit food distributors.
  • Directly affected entities: farms, restaurants, food departments/food stores in Massachusetts; 501(c)(3) nonprofit food distribution organizations; municipal boards of health and the Department of Public Health; Department of Revenue (administration of credit).
  • Fiscal effect: state revenue impact from tax credits (up to $25,000 per donating business annually). No fiscal estimate is provided in the bill text.

Procedural / timeline notes

  • Filed: 07/21/2025.
  • Introduced in the House and reported by the Judiciary Committee: 08/11/2025 (committee recommended passage; the bill is reported favorably and referred to House Ways & Means).
  • The bill text instructs the Commissioner and Department of Public Health to promulgate necessary regulations; no explicit effective date is specified in the text provided.

Separate item — South Carolina resolution

Also included in the file is a South Carolina House Resolution (adopted 04/23/2025) celebrating the 39th South Carolina Poultry Festival (May 8–10, 2025) in Batesburg-Leesville. That is a ceremonial resolution and is unrelated to the Massachusetts legislative amendments above.

Compiled from official sources — confirm details with the bill’s official record.

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