AL HB175

Creates the "Farm-to-Food Bank Act of 2026" establishing a state income tax credit for farmers and food establishment owners who donate edible farm products to Feeding America partner food banks in Alabama

Tax credit equals 15% of the donated products' value or $5,000, whichever is less; credit is non-refundable, non-transferable, and cannot be carried forward

Annual statewide cap of $2,000,000 in total tax credits; certificates issued on first-come, first-served basis by the Department of Agriculture and Industries

Eligible farmers must derive at least $1,000 in income from agricultural production or have filed a USDA acreage report; donated products must be fit for human consumption

Tax credit available for tax years 2027 through 2031; act becomes effective June 1, 2026