Establishes a tax credit for retail food distributors donating surplus food to nonprofits in West Virginia.

The bill amends the Good Samaritan Food Donation Act to create a tax credit for retail food distributors donating apparently fit grocery products or wholesome food to nonprofit organizations. This credit is intended to incentivize food donations and reduce food waste. The credit applies to corporation net or personal income tax liabilities, with a maximum annual credit of $5,000 per donor. The bill also limits the liability of donors and recipients from claims related to the donated food, except in cases of gross negligence or intentional misconduct.

Establishes a tax credit for retail food distributors donating surplus food to nonprofits in West Virginia.

The bill amends the Good Samaritan Food Donation Act to create a tax credit for retail food distributors donating apparently fit grocery products or wholesome food to nonprofit organizations. This credit is intended to incentivize food donations and reduce food waste. The credit applies to corporation net or personal income tax liabilities, with a maximum annual credit of $5,000 per donor. The bill also limits the liability of donors and recipients from claims related to the donated food, except in cases of gross negligence or intentional misconduct.