FL S1526

Creates an agricultural commodity donation tax credit of 30% of fair market value for farmers who donate produce to charitable organizations, with a maximum annual credit of $5,000 per farmer and unused credits carried forward up to 5 years, effective January 1, 2021

Requires schools where 80% or more of students qualify for free or reduced-price meals to implement universal free breakfast programs, removing the previous option for district school boards to opt out

Authorizes school districts to use "share tables" where students can return uneaten whole food items for redistribution, with the Department of Agriculture and Consumer Services required to distribute implementation guidelines in collaboration with the Department of Health

Establishes the Florida Gleaning Support Grant Program to provide funding to organizations that collect surplus or unharvested crops from farms for distribution to those in need, with $1.5 million appropriated for fiscal year 2020-2021

Requires the department to conduct a $150,000 study on geographical areas with limited access to affordable and nutritious food, focusing on lower-income communities and recommending improved methodologies for identifying food deserts