MA S1043

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

Provides civil liability protection for food donors (farms, restaurants, food stores, individuals) who donate food to nonprofits or directly to individuals for consumption, including food past its open date

Extends liability protection to nonprofit organizations and food stores that distribute donated food free or at cost, provided they comply with state and local health department inspection and permit requirements

Eliminates license requirements for food prepared in private homes when donated to nonprofits for free distribution, and waives permit fees for food distribution under this program

Excludes alcoholic beverages, marijuana products, and dietary supplements from liability protection, and removes protection for misbranded/adulterated food or injuries caused by gross negligence, recklessness, or intentional misconduct