HOUSE DOCKET, NO. 753        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2617

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Aaron Michlewitz

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the charitable donation of apparently wholesome food.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Aaron Michlewitz

3rd Suffolk

1/14/2015

Paul McMurtry

11th Norfolk

11/22/2019

Jeffrey N. Roy

10th Norfolk

11/22/2019


HOUSE DOCKET, NO. 753        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2617

By Mr. Michlewitz of Boston, a petition (accompanied by bill, House, No. 2617) of Aaron Michlewitz, Paul McMurtry and Jeffrey N. Roy relative to providing a tax credit for certain charitable contributions of wholesome food.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to the charitable donation of apparently wholesome food.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (r) the following subsection:

(s)(1)  As used in this subsection, the following words shall have the following meaning: -

“Apparently wholesome food”, as defined by section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act (42 U.S.C. 1791 (b)(2)).

(2) In any taxable year in which a taxpayer claims a deduction on his federal return for a charitable contribution of apparently wholesome food from any trade or business of the taxpayer, then the taxpayer also may claim a refundable appropriate corporate or non-corporate tax credit equal to fifteen percent of the deduction. In the case of a taxpayer whose business is not conducted entirely within the Commonwealth, the amount of the deduction must be apportioned, as provided by law, and the credit calculated based on the apportioned deduction.

SECTION 2.  This act takes effect upon its passage.