Amendment ID: S2856-33
Amendment 33
Strengthening Our Local Food System
Ms. Comerford, Ms. Rausch, Messrs. Gomez and Lewis, Ms. Miranda, Ms. Edwards, Ms. Kennedy and Messrs. Eldridge, Oliveira, Brady, Moore, Velis, Montigny, Tarr and Payano move that the proposed new text be amended by adding the following sections:-
“SECTION XX. Section 6C of chapter 20 of the General Laws, as appearing in the 2022 Official Edition, is amended by inserting after subsection (g) the following subsection:-
(h) Subject to appropriation, the council shall appoint a full-time food system coordinator as an employee. The food system coordinator shall have access to all relevant agency meetings; serve in an advisory capacity to all relevant departments to inventory existing state programs which relate to the food system across all state agencies, including, but not limited to, agencies associated with the council; facilitate communication and resource collaboration across state agencies; develop and track metrics related to food system goals; identify opportunities to eliminate duplicative efforts and strengthen complementary programs and projects; identify gaps in services and supports and make recommendations; and provide input to help coordinate outreach to underserved communities. The food system coordinator shall submit a report 1 week prior to each council meeting with findings, progress updates, and recommendations to the clerks of the senate and the house of representatives, the council, relevant department secretaries, and relevant department commissioners.
SECTION XX. Chapter 69 of the General Laws is hereby amended by inserting after section 37 the following section:-
Section 38. (a) The department of elementary and secondary education shall administer a Massachusetts Farm to School Grant Program, with the aim of strengthening the Massachusetts food and agriculture economy and improving student health and nutrition. The program shall build the capacity of primary and secondary schools and licensed childcare programs to purchase ingredients grown and produced in Massachusetts, prepare scratch-cooked meals and educate students about the food system. The department shall execute, administer and award grants in consultation with an advisory committee that shall include a representative from the department of agricultural resources, the department of early education and care, and a geographically and demographically diverse group of stakeholders appointed by the commissioner of the department.
(b) To be eligible for grant funding the department shall require that applicants: (1) be a public school or licensed child care program located in the commonwealth; or (2) provide meals through the National School Lunch Program or the Child and Adult Care Feeding Program.
(c) The program shall provide, subject to appropriation, funding for the following priorities: (1) adequate kitchen equipment used to prepare food for serving in school meals and snacks including but not limited to local, fresh produce, meats, seafood, and dairy items; (2) training school kitchen staff in preparing fresh meals using local ingredients and in procuring such ingredients, and for training educators and other school staff in adding or integrating food system lessons to their curriculum; and (3) infrastructure and programming for curricular and extracurricular activities, such as school gardens, for students to learn about agriculture and the food system.
(d) Up to 15 per cent of the funds in each grant may be used for the purchase of foods raised, grown or produced in Massachusetts, provided that preparation and consumption of these foods relates to the primary grant activity or expenditure.
(e) The department, with input from the advisory committee, shall promulgate regulations or guidelines to implement the program established pursuant to subsection (a). The regulations or guidelines promulgated by the department shall include eligibility criteria that promotes geographic, social, economic, and racial equity in distribution of grant funds.
SECTION XX. Section 328 of chapter 94 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-
No person who donates food, including open-dated food whose date has passed, to a nonprofit corporation for distribution or serving by such nonprofit corporation without charge or at a charge sufficient only to cover the cost of handling such food, or to any other person, shall be liable for civil damages for any injury arising out of the condition of such food; provided, however, that at the time of donation such food is not misbranded and is not adulterated and has not been manufactured, processed, prepared, handled or stored in violation of applicable regulations of the department of public health; and provided, further, that such injury is not the result of gross negligence, recklessness or intentional misconduct of the donor or any person employed by or under the control of the donor.
SECTION XX. Said section 328 of said chapter 94, as so appearing, is hereby further amended by inserting after the third paragraph the following paragraph:-
No food establishment, as defined in 105 CMR 590 et seq., which distributes or serves food without charge or at a charge sufficient only to cover the cost of handling such food, including open-dated food whose date has passed, shall be liable for civil damages for any injury arising out of the condition of such food; provided, however, that at the time of distribution or serving such food is not misbranded or adulterated or has not been manufactured, processed, prepared, handled or stored in violation of applicable regulations of the department of public health, and provided, further, that such injury is not the result of gross negligence, recklessness or intentional misconduct of the food establishment or any person employed by or under the control of the food establishment.
SECTION XX. Chapter 63 of the General Laws is hereby amended by inserting after section 38MM the following section:-
Section 38NN. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Food crops”, grains, fruits, nuts, vegetables, meat, dairy, or seafood.
“Nonprofit food distribution organization”, means an entity located in the commonwealth that is exempt from taxation under section 501(c)(3) of the Internal Revenue Code, as amended or renumbered, and organized with a principal purpose of providing food to the needy or selling food at a charge sufficient only to cover the cost of handling such food.
(2) For taxable years beginning on or after January 1, 2026, but before January 1, 2036, any business corporation engaged in the business of farming as defined under section 1A of chapter 128, or any restaurant or similar retail food establishment as defined under subsection (h) of section 6 of chapter 64H, that donates food crops grown by the business corporation in the commonwealth or meals prepared for human consumption to a nonprofit food distribution organization shall be allowed a non-refundable credit from its net taxable income for the taxable year of the donation. The business corporation shall be allowed a credit in an amount equal to the fair market value of such food crops donated by the business corporation to a nonprofit food distribution organization during the taxable year but not to exceed an aggregate credit of $5,000 for all such donations made by the business corporation during such year.
(3) A credit shall be allowed under this section only if (i) the use of the donated food crops by the donee nonprofit food distribution organization is related to providing food to the needy, (ii) the donated food crops are not transferred for use outside the commonwealth or used by the donee nonprofit food distribution organization as consideration for services performed or personal property purchased, and (iii) the donated food crops, if sold by the donee nonprofit food distribution organization, are sold at a charge sufficient only to cover the cost of handling such food.
(4) In order to claim any credit under this section, the business corporation making the donation shall attach to the business’s income tax return a written certification prepared by the donee nonprofit food distribution organization. The written certification prepared by the donee nonprofit food distribution organization shall identify the donee nonprofit food distribution organization, the business corporation donating food crops to it, the date of the donation, the number of pounds of food crops donated, and the fair market value of the food crops donated. The certification shall also include a statement by the donee nonprofit food distribution organization that its use and disposition of the food crops complies with the requirements under paragraph 3.
(6) Credits claimed by a partnership shall be allocated to the individual partners in proportion to their ownership or interest in such business entity.
(7) The commissioner shall develop guidelines implementing the provisions of this section.”