West Virginia 2026 Regular Session

West Virginia House Bill HB5609

Introduced
2/16/26  

Caption

Relating to Good Samaritan Food Donation Act

Impact

If implemented, HB5609 would amend state tax laws to allow eligible food distributors to claim a credit of up to $5,000 annually against their tax liabilities for donating edible but surplus food products. This credit applies to both corporate and personal income taxes, aiming to alleviate financial barriers that prevent food donation. The bill aims to establish a clearer framework and support for food distributors who wish to contribute to their communities, enhancing the existing Good Samaritan protections against liability for food donors.

Summary

House Bill 5609 aims to enhance the Good Samaritan Food Donation Act by establishing a tax credit for retail food distributors who donate surplus food to nonprofit organizations. The bill highlights the necessity of providing tax incentives to encourage food donation, which can reduce food waste and improve access to food for people in need. By offering a credit against corporate net income tax, the legislation seeks to motivate more distributors to contribute surplus products rather than disposing of them, thus addressing hunger and promoting corporate social responsibility within the food distribution sector.

Sentiment

The sentiment surrounding HB5609 is generally supportive among legislators focused on social welfare and community benefit. Advocates argue that this bill not only helps reduce food waste but also fosters a spirit of collaboration between businesses and nonprofits in serving vulnerable populations. However, there may be concerns about the constraints placed on the tax credit's amount and eligibility which could limit its effectiveness in encouraging broader participation from food distributors.

Contention

Notably, discussions surrounding HB5609 may revolve around the appropriate limits of the tax credit and the need for adequate enforcement mechanisms to ensure compliance and effective distribution of donated food. Critics may express concerns regarding the cap on credits, potential abuse by businesses, and the necessary clarifications about the definitions of 'apparently fit grocery products.' The conversations may highlight the balance between incentivizing donations while ensuring safeguards to protect public health and safety.

Companion Bills

No companion bills found.

Previously Filed As

WV HB3287

Relating to Good Samaritan Food Donation Act

WV HB2055

Relating to requirements for canned or packaged food and percentage limits for fortified wine

WV SB578

Relating to pet food packages

WV SB448

Creating credit against severance tax for certain infrastructure improvements

WV HB2716

Create a credit against the severance tax to encourage private companies to make infrastructure improvements to highways, roads and bridges in this state

WV SB60

Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit

WV SB588

Relating to WV Food Freedom Act

WV SB834

Relating to tax credit for qualified rehabilitated buildings investment

WV SB855

Relating to incentive program to promote beverage container recycling

WV HB2654

To create the Food Safety Act

Similar Bills

No similar bills found.