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Bill

S 2215

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 Nilsa Cruz-Perez and 5 co-sponsors

New Jersey bill creates tax credits for commercial farms donating fruits and vegetables to charities, targeting food waste reduction and hunger relief through financial incentives.

Referred to Senate Budget and Appropriations Committee
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Bill Summary · S 2215

Legislative bill overview

S 2215 establishes a pilot program in New Jersey that offers tax credits to commercial farm operators who donate fruits and vegetables to charitable organizations. Participating farmers can claim credits against their corporation business tax and gross income tax based on the value of their produce donations. The program aims to incentivize food donation while providing tax relief to agricultural businesses.

Why is this important

Food insecurity remains a significant issue in New Jersey, and this bill creates financial incentives for farms to redirect surplus or unmarketable produce to food banks and charities rather than disposal. The tax credits could simultaneously reduce food waste, support hunger relief efforts, and improve farm profitability—addressing multiple policy goals. However, the pilot's scope and duration will determine whether it generates meaningful impact or serves primarily as a modest subsidy to participating farms.

Potential points of contention

  • Tax revenue impact: Unclear how much foregone tax revenue the state will experience; no spending cap or cost estimate appears to be specified in the bill introduction
  • Definition and valuation disputes: Questions remain about how produce value is determined (fair market value, wholesale, or discounted rates) and whether farmers or charities verify donations, creating potential for gaming the system
  • Equity of benefits: Tax credits primarily benefit established commercial farm operations with accounting infrastructure; smaller farms or minority-owned operations may struggle to participate or lack awareness of the program

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

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