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S 1043

Enacts the "prison privilege limitation act"

2025 Regular Session Introduced by Rob Ortt and 1 co-sponsor

Massachusetts S.1043 offers a tax credit up to $25,000 and liability protections for donors and distributors of surplus food to nonprofits, boosting rescue and reducing waste.

REFERRED TO CRIME VICTIMS, CRIME AND CORRECTION
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Bill Summary · S 1043

Summary — S.1043: An Act encouraging the donation of food to persons in need (Massachusetts)

Overview / Purpose

S.1043 is legislation to (1) encourage donation of surplus or usable food to persons in need by creating a tax incentive for donors, and (2) provide civil liability protection for donors and nonprofit distributors that make food available without charge (or at cost). The bill is intended to increase food rescue and reduce food waste while protecting and clarifying the legal and regulatory environment for donors and charitable distributors.

Key provisions

  • Tax credit (Chapter 63, new Section 38OO)

    • “Food businesses” (farms, restaurants, food departments/stores located in the Commonwealth) that donate food, meals or crops grown/manufactured/packaged/prepared in Massachusetts to qualifying nonprofit food distribution organizations may claim a non‑refundable tax credit against net taxable income.
    • Credit amount = fair market value of donated food for the taxable year, capped at $25,000 per donor per year.
    • Credit only allowed if the donee distributes or serves the donated food without charge or only charges to cover handling costs, does not transfer the donated food out of the Commonwealth, does not use it as consideration for services or goods, and does not resell it for more than handling cost.
    • Donors must attach to their tax return a written certification from the donee documenting the donation (donee identity, donor, date, pounds donated, fair market value) plus a statement that the donee’s use complies with the statute.
    • The Commissioner (of Revenue) is authorized to promulgate implementing regulations.

  • Liability protection and related rules (Chapter 94, amended Section 328)

    • Individuals/entities engaged in farming, restaurants, food departments, or food stores that donate food (including “open‑dated” items past their date) — excluding alcoholic beverages, marijuana products, and dietary supplements — are not liable in civil actions for injuries arising out of the condition of such donated food when donated to:
    • a nonprofit that distributes/serves the food without charge or at cost; or
    • any other person for consumption by that person.
    • Nonprofit organizations, and food departments or food stores that distribute/serve donated food under the same terms, are likewise shielded from civil liability.
    • Donors/distributors must remain in compliance with applicable health inspection and permitting rules. No permit fee shall be required solely for distribution/service under this section.
    • No license is required for food prepared in private homes when donated to a nonprofit for distribution.
    • Exceptions: the immunity does not apply if the food is misbranded/adulterated, was handled/stored/produced in violation of public health regulations, or if injury is due to gross negligence, recklessness, or intentional misconduct.

Who is affected

  • Beneficiaries: people in need who receive donated food through nonprofits and community programs.
  • Donors: farms, restaurants, grocery/food stores and other food businesses in Massachusetts — gain legal protections and a tax credit (subject to caps and documentation).
  • Nonprofit food distributors: receive stronger liability protection and clarifications on permitting; must comply with health rules and provide donation certifications.
  • State agencies: Department of Revenue (implement tax credit regulations) and public health/municipal boards (enforcement and permitting roles).

Fiscal / administrative impact

  • The bill creates a non‑refundable tax credit up to $25,000 per donor annually. That credit could reduce state income tax revenue to the extent it is claimed; the bill text does not include a fiscal estimate in the provided materials.
  • Regulatory implementation obligations fall to the Commissioner (of Revenue) and public health authorities; no fees permitted for permits solely required for distribution under the statute.

Procedural status / Timeline

  • Filed/petitioned: January 14, 2025 (sponsors include Sen. Joanne Comerford and several co‑sponsors).
  • Hearing scheduled: April 8, 2025, 1:00–2:30 PM in room A‑2 (per materials provided).
  • Next steps expected: committee consideration and floor action following public hearing and any amendments.

Notes / clarifications

  • The packet provided includes multiple different documents bearing the number S.1043 (including unrelated Idaho and federal items). This summary addresses the Massachusetts Senate Bill No. 1043 titled “An Act encouraging the donation of food to persons in need.”

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

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