SECTION 1. Notwithstanding any general or special law to the contrary, food service establishments, including restaurants and cafeterias may donate their edible leftover cooked food and nonperishable food to local food pantries and assistance shelters and shall be allowed to take a tax credit or deduction for same. The food service establishment shall not be held liable in the event of any harm resulting to a person from the ingestion of any item of donated food described in this section.
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