MA S1141

Expands civil liability protection for food donors to include open-dated food past its date, protecting those who donate to nonprofits or directly to individuals from lawsuits unless gross negligence or intentional misconduct occurs

Extends the same civil liability protection to food establishments that distribute or serve food free or at cost, including past-date items, provided food safety regulations are followed

Creates a state tax deduction for farming businesses that donate Massachusetts-grown food crops (grains, fruits, nuts, vegetables) to nonprofit food distribution organizations

Limits the tax deduction to the fair market value of donated crops, capped at $2,000 per business per year, for taxable years from January 1, 2024 through January 1, 2030

Requires donating businesses to submit written certification from the recipient nonprofit documenting the donation date, pounds donated, fair market value, and compliance with use restrictions