MA H3154

Creates a non-refundable tax credit for food businesses (farms, restaurants, food stores) that donate food, meals, or crops to nonprofit food distribution organizations, equal to the fair market value of donations up to $25,000 annually

Eligible nonprofit recipients must be 501(c)(3) organizations that provide food to the needy for free or at cost, and donated food must remain in Massachusetts and not be resold for profit

Provides civil liability protection for donors (including individuals giving directly to consumers) and nonprofit distributors when donating food, including open-dated food past its date, excluding alcoholic beverages, marijuana products, and dietary supplements

Eliminates permit fees for food distribution under this program and removes licensing requirements for preparing food in private homes for donation to nonprofits

Liability protections do not apply to misbranded/adulterated food, food handled in violation of public health regulations, or injuries caused by gross negligence, recklessness, or intentional misconduct