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.
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