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Bill

Bill

A 2382

Creates pilot program to provide corporation business tax and gross income tax credits for value of certain fruit and vegetable donations made by commercial farm operators.

2026-2027 Regular Session Introduced by Dawn Fantasia and 5 co-sponsors

New Jersey creates tax credit pilot for farms donating fruits and vegetables to address food insecurity while reducing farmer tax liability.

Introduced, Referred to Assembly Agriculture and Natural Resources Committee
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Bill Summary · A 2382

Legislative bill overview

Bill A 2382 establishes a pilot program in New Jersey that offers tax credits to commercial farm operators who donate fruits and vegetables to charitable organizations. The credits would apply against both corporation business tax and gross income tax liabilities, incentivizing food donation by reducing the tax burden on participating farms.

Why is this important

Food insecurity remains a significant issue in New Jersey, and this bill attempts to address it by leveraging tax incentives to increase charitable food donations from commercial agricultural producers. The approach combines food security goals with economic incentives for farmers, potentially reducing waste while supporting food banks and community organizations.

Potential points of contention

  • Tax revenue impact: The state will forgo tax revenue through credits, raising questions about fiscal sustainability and whether the pilot's benefits justify the cost to state coffers
  • Valuation methodology: Determining the fair market value of donated produce for tax credit purposes could be complex and subject to manipulation or disputes
  • Pilot scope limitations: The bill's effectiveness depends heavily on which farms participate and how generously credits are structured; without clear metrics, it's unclear whether the pilot will generate meaningful food donations or serve primarily as a tax break for participating corporations

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

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