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WV HB5609

Bill

Official Source

Status

Introduced

2/16/2026

Primary Sponsor

Shawn Fluharty

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates a tax credit equal to 10% of the original retail value of donated food products for businesses that donate surplus wholesome food or fit grocery products to nonprofit organizations
  • Limits the tax credit to a maximum of $5,000 per year, with no refunds or carryover to other tax years
  • Applies to both personal income tax and corporate net income tax liabilities beginning after December 31, 2026
  • Requires both donors and recipient nonprofits to keep receipts documenting the appraised value of donated food as proof of eligibility
  • Directs the Department of Human Services to distribute notices to retail food distributors informing them of the available tax credit

Legislative Description

Relating to Good Samaritan Food Donation Act

Taxation

Last Action

To House Finance

2/16/2026

Committee Referrals

Finance2/16/2026

Full Bill Text

No bill text available