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<ns0:Id>20250SB__088199INT</ns0:Id>
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<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-01-12</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureNum>881</ns0:MeasureNum>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator McNerney</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>SENATE</ns0:House>
<ns0:Name>McNerney</ns0:Name>
</ns0:Legislator>
</ns0:Authors>
<ns0:Title>An act to amend Sections 17053.88.5, 18855, and 23688.5 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. </ns0:Title>
<ns0:RelatingClause>taxation, and making an appropriation therefor</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Income taxation: credits: voluntary contributions: food bank donations.</ns0:Subject>
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<ns0:DigestText>
<html:p>
(1)
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The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank.
</html:p>
<html:p>This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032.</html:p>
<html:p>Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. For purposes of complying with these
requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026.</html:p>
<html:p>This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations.</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year.
</html:p>
<html:p>This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2037, as
provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation.</html:p>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_67422D57-45AA-423B-BF1D-2C78A8A5ABB3">
<ns0:Num>SECTION 1.</ns0:Num>
<ns0:Content>
<html:p>The Legislature finds and declares the following:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
Twenty-two percent of California households and 27 percent of California households with children struggle with food insecurity.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
One out of every five United States households are currently incurring debt to pay for food.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
For every $10-dollar increase in the standard basket of groceries, there is an estimated 2.5 percent increase in the rate of food insecurity among low-income households, and food prices continue to rise.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
Federal House Resolution 1 (Public Law 119-21) is expected
to take away vital CalFresh benefits from approximately 800,000 Californian households.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
Experiencing hunger is painful and life-altering, and causes enduring harm to a person’s physical, mental, and emotional well-being.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
California farmers produce bountiful, high-quality fruits and vegetables, proteins, and other foods that nourish our communities and our nation as a whole.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
Nearly one-half of the nation’s vegetables and over three-quarters of the nation’s fruits and nuts are grown in California.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
Changes to federal programs that reduce access to essential nutrition assistance, rising food and living costs, and economic instability are exacerbating food insecurity and increasing the need for state action to help people access food.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Ensuring that all Californians have access to essential nutrition must be a top priority of our state, and programs that make it easier for farmers to donate fresh food to food banks help us achieve that goal.
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<ns0:Num>SEC. 2.</ns0:Num>
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Section 17053.88.5 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>17053.88.5.</ns0:Num>
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<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
In the case of a qualified taxpayer who donates qualified donation items to a food bank located in California under Chapter 5 (commencing with Section 58501) of Part 1 of Division 21 of the Food and Agricultural Code, for taxable years beginning on or after January 1, 2017, and before January 1, 2032, there shall be allowed as a credit against the “net tax,” defined by Section 17039, an amount equal to 15 percent of the qualified value of those qualified donation items.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
For purposes of this section:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“Qualified donation item” means fresh fruits or fresh vegetables and the following raw agricultural products or processed foods:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
All of the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
“Fruits, nuts, or vegetables” as defined in Section 42510 of the Food and Agricultural Code.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
“Meat food product” as defined in Section 18665 of the Food and Agricultural Code.
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
“Poultry” as defined in Section 18675 of the Food and Agricultural Code.
</html:p>
<html:p>
(iv)
<html:span class="EnSpace"/>
“Eggs” as defined in Section 75027 of the Food and Agricultural Code.
</html:p>
<html:p>
(v)
<html:span class="EnSpace"/>
“Fish” as defined in Section 58609 of the Food and Agricultural Code.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
All of the following food as defined in Section 109935 of the Health and Safety Code:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Rice.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
Beans.
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
Fruits, nuts, and vegetables in canned, frozen, dried, dehydrated, and 100 percent juice forms.
</html:p>
<html:p>
(iv)
<html:span class="EnSpace"/>
Any cheese, milk, yogurt, butter, and dehydrated milk meeting the requirements in Division 15 (commencing with Section 32501) of the Food and Agricultural Code.
</html:p>
<html:p>
(v)
<html:span class="EnSpace"/>
Infant formula subject to Section 114094.5 of the Health and Safety Code.
</html:p>
<html:p>
(vi)
<html:span class="EnSpace"/>
Vegetable oil and olive oil.
</html:p>
<html:p>
(vii)
<html:span class="EnSpace"/>
Soup, pasta
sauce, and salsa.
</html:p>
<html:p>
(viii)
<html:span class="EnSpace"/>
Bread and pasta.
</html:p>
<html:p>
(ix)
<html:span class="EnSpace"/>
Canned meats and canned seafood.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Qualified taxpayer” means the person responsible for planting a crop, managing the crop, and harvesting the crop from the land.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
(i)
<html:span class="EnSpace"/>
“Qualified taxpayer” also means the person responsible for growing or raising a qualified donation item, or harvesting, packing, or processing a qualified donation item, provided that person is not a retailer.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
As used in this subparagraph, “retailer” means a person primarily engaged in the business of making retail sales directly to the public.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Qualified value” shall be calculated by using the weighted average wholesale price based on the qualified taxpayer’s total like grade wholesale sales of the donated item sold within the calendar month of the qualified taxpayer’s donation.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
If no wholesale sales of the donated item have occurred in the calendar month of the qualified taxpayer’s donation, the “qualified value” shall be equal to the nearest regional wholesale market price for the calendar month of the donation based upon the same grade products as published by the United States Department of Agriculture’s Agricultural Marketing Service or its successor.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
If the credit allowed by this section is claimed by the qualified taxpayer, any deduction otherwise allowed under this part for that amount of the cost paid or incurred by the qualified taxpayer that is eligible for the credit shall be reduced
by the amount of the credit provided in subdivision (a).
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
The qualified taxpayer shall provide to the food bank the qualified value of the qualified donation items and information regarding the origin of where the qualified donation items were grown, processed, or both grown and processed. Upon receipt of the qualified donation items, the food bank shall provide a certificate to the qualified taxpayer. The certificate shall contain a statement signed and dated by a person authorized by that food bank that the item is donated under Chapter 5 (commencing with Section 58501) of Part 1 of Division 21 of the Food and Agricultural Code. The certificate shall also contain the type and quantity of items donated, the name of the qualified taxpayer or qualified taxpayers, the name and address of the food bank, and, as provided by the qualified taxpayer, the qualified value of the qualified donation items and their origins. Upon the request of the
Franchise Tax Board, the qualified taxpayer shall provide a copy of the certification to the Franchise Tax Board.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
The credit allowed by this section may be claimed only on a timely filed original return.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
In the case where the credit allowed by this section exceeds the “net tax,” the excess may be carried over to reduce the “net tax” in the following year, and for the six succeeding years if necessary, until the credit has been exhausted.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
In accordance with Section 41, the purpose of the credit is to increase donations to food banks. Using the information available to the Franchise Tax Board from the certificates required under subdivision (d) and subdivision (d) of Section 23688.5, the Franchise Tax Board shall report to the Legislature on or before December 1, 2019, and each December 1 thereafter until
the inoperative date specified in subdivision (h), regarding the utilization of the credit authorized by this section and Section 23688.5. The Franchise Tax Board shall also include in the report the qualified value of the qualified donation items, the county in which the qualified donation items originated, and the month the donation was made.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
A report required to be submitted pursuant to subdivision (g) shall be submitted in compliance with Section 9795 of the Government Code.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The requirement for submitting a report imposed under subdivision (g) is inoperative on January 1, 2031, pursuant to Section 10231.5 of the Government Code.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
This section shall be repealed on December 1,
2032.
</html:p>
<html:p>
(j)
<html:span class="EnSpace"/>
The amendments made to this section by Chapter 431 of the Statutes of 2019 shall apply to taxable years beginning on or after January 1, 2020.
</html:p>
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<ns0:Num>SEC. 3.</ns0:Num>
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Section 18855 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:LawSection id="id_4F7F0CC0-F5D2-4CB3-B078-D198D39BCE5C">
<ns0:Num>18855.</ns0:Num>
<ns0:LawSectionVersion id="id_82FBF0A9-2F3E-4141-BF8A-86EEC7AF021C">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
Except as otherwise provided in subdivision (b), this article shall remain in effect for taxable years beginning before January 1, 2037, and as of December 1 of that year is repealed, unless a later enacted statute
deletes or extends that date.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
By September 1, 2006, and by September 1 of each subsequent calendar year that the Emergency Food for Families Voluntary Tax Contribution Fund appears on a tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year as described in paragraph (3). The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this
article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this article prior to its repeal shall continue to be transferred and disbursed in accordance with this article as in effect immediately prior to that repeal.
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<ns0:Num>SEC. 4.</ns0:Num>
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Section 23688.5 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>23688.5.</ns0:Num>
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<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
In the case of a qualified taxpayer who donates qualified donation items to a food bank located in California under Chapter 5 (commencing with Section 58501) of Part 1 of Division 21 of the Food and Agricultural Code, for taxable years beginning on or after January 1, 2017, and before January 1, 2032, there shall be allowed as a credit against the “tax,” defined by Section 23036, an amount equal to 15 percent of the qualified value of those qualified donation items.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
For purposes of this section:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“Qualified donation item” means fresh fruits or fresh vegetables and the following raw agricultural products or processed foods:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
All of the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
“Fruits, nuts, or vegetables” as defined in Section 42510 of the Food and Agricultural Code.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
“Meat food product” as defined in Section 18665 of the Food and Agricultural Code.
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
“Poultry” as defined in Section 18675 of the Food and Agricultural Code.
</html:p>
<html:p>
(iv)
<html:span class="EnSpace"/>
“Eggs” as defined in Section 75027 of the Food and Agricultural Code.
</html:p>
<html:p>
(v)
<html:span class="EnSpace"/>
“Fish” as defined in Section 58609 of the Food and Agricultural Code.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
All of the following food as defined in Section 109935 of the Health and Safety Code:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Rice.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
Beans.
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
Fruits, nuts, and vegetables in canned, frozen, dried, dehydrated, and 100 percent juice forms.
</html:p>
<html:p>
(iv)
<html:span class="EnSpace"/>
Any cheese, milk, yogurt, butter, and dehydrated milk meeting the requirements in Division 15 (commencing with Section 32501) of the Food and Agricultural Code.
</html:p>
<html:p>
(v)
<html:span class="EnSpace"/>
Infant formula subject to Section 114094.5 of the Health and Safety Code.
</html:p>
<html:p>
(vi)
<html:span class="EnSpace"/>
Vegetable oil and olive oil.
</html:p>
<html:p>
(vii)
<html:span class="EnSpace"/>
Soup, pasta
sauce, and salsa.
</html:p>
<html:p>
(viii)
<html:span class="EnSpace"/>
Bread and pasta.
</html:p>
<html:p>
(ix)
<html:span class="EnSpace"/>
Canned meats and canned seafood.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Qualified taxpayer” means the person responsible for planting a crop, managing the crop, and harvesting the crop from the land.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
(i)
<html:span class="EnSpace"/>
“Qualified taxpayer” also means the person responsible for growing or raising a qualified donation item, or harvesting, packing, or processing a qualified donation item, provided that person is not a retailer.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
As used in this subparagraph, “retailer” means a person primarily engaged in the business of making retail sales directly to the public.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Qualified value” shall be calculated by using the weighted average wholesale price based on the qualified taxpayer’s total like grade wholesale sales of the donated item sold within the calendar month of the qualified taxpayer’s donation.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
If no wholesale sales of the donated item have occurred in the calendar month of the qualified taxpayer’s donation, the “qualified value” shall be equal to the nearest regional wholesale market price for the calendar month of the donation based upon the same grade products as published by the United States Department of Agriculture’s Agricultural Marketing Service or its successor.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
If the credit allowed by this section is claimed by the qualified taxpayer, any deduction otherwise allowed under this part for that amount of the cost paid or incurred by the qualified taxpayer that is eligible for the credit shall be reduced
by the amount of the credit provided in subdivision (a).
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
The qualified taxpayer shall provide to the food bank the qualified value of the qualified donation items and information regarding the origin of where the qualified donation items were grown, processed, or both grown and processed. Upon receipt of the qualified donation items, the food bank shall provide a certificate to the qualified taxpayer. The certificate shall contain a statement signed and dated by a person authorized by that food bank that the item is donated under Chapter 5 (commencing with Section 58501) of Part 1 of Division 21 of the Food and Agricultural Code. The certificate shall also contain the type and quantity of items donated, the name of the qualified taxpayer or the qualified taxpayers, the name and address of the food bank, and, as provided by the qualified taxpayer, the qualified value of the qualified donation items and their origins. Upon the request of the
Franchise Tax Board, the qualified taxpayer shall provide a copy of the certification to the Franchise Tax Board.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
The credit allowed by this section may be claimed only on a timely filed original return.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
In the case where the credit allowed by this section exceeds the “tax,” the excess may be carried over to reduce the “tax” in the following year, and for the six succeeding years if necessary, until the credit has been exhausted.
</html:p>
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(g)
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This section shall be repealed on December 1, 2032.
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(h)
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The amendments made to this section by Chapter 431 of the
Statutes of 2019 shall apply to taxable years beginning on or after January 1, 2020.
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