CA SB881

Extends the 15% tax credit for food bank donations of fresh fruits, vegetables, meat, poultry, eggs, fish, dairy, and other qualified food items from January 1, 2027 to January 1, 2032.

Applies to both personal income tax and corporation tax for qualified taxpayers including farmers, growers, and food processors (excluding retailers) who donate to California food banks.

Extends the Emergency Food for Families Voluntary Tax Contribution Fund from January 1, 2026 to January 1, 2037, allowing taxpayers to contribute amounts exceeding their tax liability to support food assistance.

Requires the Franchise Tax Board to continue annual reporting to the Legislature on credit utilization through January 1, 2031, including donation values, originating counties, and donation timing.

Addresses food insecurity affecting 22% of California households and 27% of households with children, with findings citing anticipated loss of CalFresh benefits for approximately 800,000 California households due to federal policy changes.