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HB 1741

relative to the enrollment and use of distributed energy resource aggregations by electric utilities.

2026 Regular Session Introduced by Tom Cormen and 3 co-sponsors

Creates a nonrefundable Virginia income tax credit up to $50 per antlerless deer butchered and donated to a nonprofit venison donation program, with caps and a sunset.

Lay HB1741 on Table (Rep. Vose): MA VV 02/19/2026 HJ 5 P. 103
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WeVote Research Nonpartisan
Bill Summary · HB 1741

Summary — HB 1741 (Venison donation tax credit)

Status: Introduced (House Finance); reported left in Finance
Introduced: January 6, 2025 (Patron: Del. David A. Reid)
Subject: Individual income tax credit for butchering/processing & donating antlerless deer; civil-liability exemptions for food donors

Purpose

To encourage donation of harvested venison to nonprofit venison‑donation programs by offsetting the butchering/processing cost with a state individual income tax credit, and to extend limited liability protection to food donors and certain food organizations.

Key provisions

  • Creates a nonrefundable individual income tax credit for an “eligible donor” who butchers and processes an antlerless deer and donates the meat to a venison donation program run by a §501(c)(3) nonprofit.
  • Credit amount: up to $50 per “eligible expenditure” (defined as the costs to butcher and process one antlerless deer).
  • Annual limit on credits claimed in a taxable year:
    • If the taxpayer did not harvest each deer under a deer management permit (e.g., DMAP), the total credit allowed in the year is limited to $200; OR
    • If all harvested deer claimed were taken in compliance with a deer management permit, the annual credit is capped at the taxpayer’s liability for that taxable year (i.e., cannot exceed tax due).
  • Unused credit may be carried forward for up to five taxable years.
  • Eligibility requirements: hunting/harvest must comply with Commonwealth hunting laws and the donated meat must be provided to an eligible nonprofit venison donation program.
  • The Tax Commissioner is directed to develop implementation guidelines for claiming the credit (guidelines exempt from the Administrative Process Act).
  • Amends § 3.2-5144 to add limited civil/criminal liability protections for food donors and qualifying food organizations for injuries or death resulting from the nature, age, condition, or packaging of donated food; protections do not apply in cases of gross negligence or intentional misconduct. Includes a provision allowing donation/receipt of food past "best‑by" dates if labeled and parties informed. Food establishments must still follow Board of Health regulations.
  • Effective for taxable years beginning on or after January 1, 2025 and before January 1, 2030 (sunsets after 2029 tax year).

Who is affected

  • Hunters / individual taxpayers who process and donate antlerless deer (direct beneficiaries).
  • Nonprofit venison donation programs and food banks that receive donated venison.
  • Department of Taxation (administration, forms, audit/guideline development).
  • Department of Wildlife Resources (relevant because of deer management permit/DMAP interactions).
  • Food donors generally benefit from expanded liability protections.

Fiscal and administrative impact

  • Department of Taxation estimates one‑time and near‑term administrative costs: approximately $116,770 (FY2025–26) and $18,400 (FY2026–27) for systems changes, form creation, and audit costs.
  • Revenue impact: unknown negative General Fund effect beginning FY2026. Using Virginia Hunters Who Care data (~5,000 deer donated/year) the maximum annual revenue loss (if every donation generated a $50 credit) would be about $250,000; actual impact likely lower due to eligibility, taxpayer liability limits, and incomplete participation.

Notes / limitations

  • Credit is nonrefundable (cannot create a refund if credit exceeds tax due).
  • Liability protections exclude gross negligence and intentional wrongdoing.
  • The measure is time‑limited (sunset date before 2030).

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

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