H208 Summary: Credit for Donating Deer Meat

• Meat processors contracting with nonprofit organizations to process legally harvested deer for distribution to the needy receive a $25 tax credit per deer carcass processed and donated.

• Individuals who donate legally harvested deer to qualifying meat processors receive a $25 tax credit per deer carcass harvested and donated.

• Meat processors must have no citations in the preceding three years for noncompliance with meat handling or processing rules from the Board of Agriculture, USDA, or other regulating entities to qualify.

• Donors must have no wildlife-related citations in the preceding three years for violations of wildlife laws or Wildlife Resources Commission rules to qualify.

• Tax credit is capped at the lesser of the tax liability or 100 deer carcasses, unused credits may be carried forward five years, and the provision expires for taxable years beginning on or after January 1, 2024.