WV HB3287

Creates a tax credit equal to one-tenth (10%) of the original retail value of food donated by eligible taxpayers to nonprofit organizations serving individuals and families in need

Caps the tax credit at $5,000 per year, with no refunds or carryover to other tax years, applicable to either personal income or corporate net income tax liabilities

Applies to tax liabilities arising after December 31, 2025

Requires both the donor and nonprofit organization to retain receipts documenting the appraised value of donated food products as proof of eligibility

Directs the State Tax Commissioner to develop rules and forms, and requires the Department of Human Services to distribute notices about the credit availability to retail food distributors statewide