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HB 5609

Relating to Good Samaritan Food Donation Act

2026 Regular Session Introduced by Shawn Fluharty and 2 co-sponsors

HB 5609 creates a capped, nonrefundable tax credit (10% of donated item value, up to $5,000/year) to encourage donations of apparently fit/wholesome food to nonprofits.

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Bill Summary · HB 5609

Legislative Bill Summary — West Virginia HB 5609 (2026 Session)

Title

Relating to Good Samaritan Food Donation Act

Overall purpose

HB 5609 expands West Virginia’s Good Samaritan framework by establishing a state tax credit to encourage retail food distributors to donate surplus “apparently fit” grocery products and “apparently wholesome” foods to established nonprofit organizations that will distribute the food to individuals and families in need. The bill also codifies liability protections already provided by the state’s Good Samaritan Food Donation Act and aligns tax incentives with those protections.

Key provisions and changes

1) Establishment of a tax credit (Chapter 11, Article 13NN)

  • Introduces a new tax credit against:
    • Corporation Net Income Tax (for corporations)
    • Personal Income Tax (for individuals)
  • Eligible taxpayers: any person, firm, partnership, corporation, or other entity that donates apparently fit grocery products or apparently wholesome food to an established nonprofit organization that will use the food to assist individuals and families in need. Definitions used are the same as in the existing Good Samaritan framework (§55-7D-2).
  • Credit value: Equal to 10% of the original retail sale value of the donated product (i.e., one-tenth of the appraised value of the donated item).
  • Documentation: Receipts documenting the appraised value must be prepared and retained by both the donor and the nonprofit organization to establish eligibility for the credit.
  • Tax year: The credit applies to tax liabilities arising after December 31, 2026.

2) Credit limitations and administration (§11-13NN-3)

  • Limitation: The credit is capped at $5,000 per year.
  • Nonrefundable: The credit cannot be refunded if it exceeds tax liability, and it cannot be carried forward or backward to other years.
  • Administration: The State Tax Commissioner will promulgate rules, forms, and guidance on applicability, claiming procedures, and documentation, including recapture procedures if applicable.
  • Outreach: The Commissioner will create a notice about the credit’s availability and provide it to the Department of Human Services, which will distribute information to retail food distributors and other potential participants.

3) Liability protections (existing framework continued)

  • The bill preserves liability protections for donors and nonprofit recipients under the Good Samaritan Food Donation Act provisions:
    • Donors and gleaners are protected from civil and criminal liability for injuries caused by the nature, age, packaging, or condition of donated food, provided donations are made in good faith to a nonprofit for ultimate distribution without profit.
    • Exceptions apply for gross negligence or intentional misconduct.
  • This aligns with the federal Bill Emerson Good Samaritan Act and ensures donors are shielded from liability when acting in good faith.

Who is affected

  • Retail and wholesale food distributors, shipping terminals, and other entities capable of donating surplus food.
  • Nonprofit organizations that will distribute donated foods to individuals and families in need.
  • Individuals or entities that donate gifts of food may be eligible for the new credit against their personal or corporate tax liabilities.
  • Tax professionals and the Department of Human Services and Department of Revenue (via the Tax Commissioner) in administering and communicating the credit.

Procedural and timeline aspects

  • Effective date for credit: Tax liabilities arising after December 31, 2026.
  • Credit duration and carryforward: No carryforward or carryback allowed; limited to $5,000 per year and nonrefundable.
  • Administrative steps: Tax Commissioner to issue rules, forms, and notices; DHS to disseminate information to potential participants.

Notable details

  • The credit amount equals 10% of the original retail value of donated items.
  • Documentation requirement necessitates joint receipt between donor and nonprofit.
  • The bill explicitly ties the credit to donations of “apparently fit grocery products” and “apparently wholesome food” as defined by existing Good Samaritan provisions.

Bottom line

HB 5609 seeks to reduce food waste and expand charitable food donations by providing a capped, nonrefundable tax credit (up to $5,000/year) for eligible donors, while reinforcing liability protections for donors and recipient nonprofits. The bill relies on clear documentation and state rulemaking to operationalize the credit starting in 2027 for tax years after 2026.

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

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