An Act To Support Maine Farms and Alleviate Hunger

Sec. 1. 36 MRSA §5219-FF  is enacted to read:

§ 5219-FF.  Farm donation credit

A person engaged in commercial agricultural production as defined in section 2013, subsection 1, paragraph A may claim a credit equal to the fair market value of agricultural products up to $5,000 donated to an incorporated nonprofit food bank, food kitchen or other organization that provides free food to low-income individuals for the purpose of alleviating hunger.

summary

This bill provides an income tax credit up to $5,000 to persons engaged in commercial agricultural production for donations of food to incorporated nonprofit organizations that provide free food to low-income individuals for the purpose of alleviating hunger.