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SB 97

AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL INCOME TAX FOR DONATED FOOD.

2026 Regular Session Introduced by Jeff Gordon

Connecticut would offer state income tax credits to residents who donate food to qualified charities, incentivizing private donations to address food insecurity.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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Bill Summary · SB 97

Legislative bill overview

SB 97 would create a state income tax credit for Connecticut residents who donate food to qualified charitable organizations. The credit would reduce state income tax liability based on the value of food donations made during the tax year. This is a tax incentive designed to encourage private charitable food donations.

Why is this important

Food insecurity remains a significant issue in Connecticut, and tax incentives can influence charitable giving behavior. By reducing the after-tax cost of donating food, the bill aims to increase donations to food banks and similar organizations without direct state spending. However, the actual impact depends on the credit's size, eligibility rules, and whether it primarily encourages new giving or simply subsidizes donations that would occur anyway.

Potential points of contention

  • Revenue cost vs. benefit: The bill reduces state tax revenue; fiscal analysts will debate whether increased donations justify the foregone income
  • Who benefits: Higher-income taxpayers can better utilize tax credits, raising equity concerns about whether this effectively targets food insecurity or primarily benefits wealthier donors
  • Valuation challenges: Determining fair market value of donated food and preventing fraud or inflated valuations could create administrative complexity
  • Effectiveness questions: Evidence is mixed on whether tax credits significantly increase charitable giving or merely reward existing donors

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

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