Rhode Island Senate Bill S2447

Rhode Island 2026 Regular Session

• Introduced: 2/6/26
• Refer: 2/6/26

Caption

RELATING TO TAXATION -- TAX CREDIT FOR FOOD DONATION

Impact

If enacted, S2447 would amend Title 44 of the General Laws of Rhode Island by adding a new chapter specifically focused on food donation tax credits. The introduction of this tax credit could positively impact local charities by increasing the quantity of food available for assistance programs, especially as food insecurity remains a crucial issue in the state. By incentivizing food donations, the bill aims to help alleviate hunger while also promoting sustainability through the reduction of food waste.

Summary

Bill S2447, titled 'Tax Credit for Food Donation', proposes a tax credit that allows qualified taxpayers to receive a tax deduction of up to $5,000 per year for the donation of apparently wholesome food to nonprofit organizations. The primary design of the bill is to encourage food producers, retailers, and other entities to donate excess food rather than discarding it, promoting food security and aiding communities in need. The bill defines 'apparently wholesome food' in adherence to food safety standards, ensuring that only safe and consumable items are donated.

Contention

Debates surrounding Bill S2447 may arise primarily around the parameters of what constitutes 'apparently wholesome food' and the potential for misuse of the tax credit system. Critics may argue that without clear guidelines, there could be ambiguity in defining safe food items for donation, potentially leading to food safety concerns. Furthermore, there could be opposition concerning the fiscal impact of providing tax credits, with discussions on whether the state can afford this incentive without compromising other budgetary needs.