Bill Text: IA SF2291 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act providing for charitable food donations to food banks and similar organizations, including by providing for appropriations and a tax credit and including applicability provisions. (Formerly SSB 3095; see SF SF 2323 and SF 2327.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2012-03-14 - Fiscal note. SCS. [SF2291 Detail]
Download: Iowa-2011-SF2291-Introduced.html
Senate
File
2291
-
Introduced
SENATE
FILE
2291
BY
COMMITTEE
ON
STATE
GOVERNMENT
(SUCCESSOR
TO
SSB
3095)
A
BILL
FOR
An
Act
providing
for
charitable
food
donations
to
food
banks
1
and
similar
organizations,
including
by
providing
for
2
appropriations
and
a
tax
credit
and
including
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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SUBCHAPTER
I
1
GENERAL
2
Section
1.
NEW
SECTION
.
190B.101
Purpose.
3
The
purpose
of
this
chapter
is
to
effectively
and
4
efficiently
utilize
Iowa’s
abundant
supplies
of
nutritional
5
food
to
relieve
situations
of
emergency
or
distress
experienced
6
by
individuals
or
families
in
need
who
reside
in
this
state,
7
including
low-income
individuals
or
families
and
unemployed
8
individuals
or
families.
9
Sec.
2.
NEW
SECTION
.
190B.102
Definitions.
10
As
used
in
this
chapter,
unless
the
context
otherwise
11
requires:
12
1.
“Federal
emergency
food
assistance
program”
means
the
13
federal
emergency
food
assistance
program,
as
provided
in
7
14
C.F.R.
pts.
250
and
251.
15
2.
“Food”
means
a
substance
which
is
used
in
whole
or
in
16
part
for
human
consumption
in
compliance
with
federal
and
state
17
standards
or
requirements
including
a
donated
food
that
meets
18
the
requirements
of
the
federal
emergency
food
assistance
19
program.
20
3.
“Iowa
emergency
feeding
organization”
means
a
public
or
21
private
nonprofit
organization
whose
mission
is
compatible
with
22
the
purpose
of
this
chapter
as
provided
in
section
190B.101
and
23
which
includes
an
Iowa
food
bank
or
other
organization
that
24
operates
at
a
congregate
nutritional
site
or
that
provides
25
home-delivered
meals
in
this
state.
An
Iowa
emergency
feeding
26
organization
includes
but
is
not
limited
to
a
food
pantry,
27
hunger
relief
center,
or
soup
kitchen.
28
4.
“Iowa
food
bank”
means
a
private
nonprofit
organization
29
which
meets
all
of
the
following
requirements:
30
a.
It
receives,
holds,
and
directly
or
indirectly
31
distributes
food
principally
to
Iowa
emergency
feeding
32
organizations
in
a
manner
compatible
with
the
purpose
of
this
33
chapter
as
provided
in
section
190B.101.
34
b.
It
is
an
organization
described
in
section
501(c)(3)
35
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of
the
Internal
Revenue
Code
and
exempt
from
taxation
under
1
section
501(a)
of
the
Internal
Revenue
Code.
2
c.
It
receives
contributions
that
are
deductible
under
3
section
170
of
the
Internal
Revenue
Code.
4
5.
“Iowa
food
bank
association”
or
“association”
means
an
5
organization
that
meets
all
of
the
following
requirements:
6
a.
It
is
organized
as
a
nonprofit
corporation
under
chapter
7
504.
8
b.
Its
principal
office
is
or
has
been
located
in
this
9
state.
10
c.
It
is
an
organization
described
in
section
501(c)(3)
11
of
the
Internal
Revenue
Code
and
exempt
from
taxation
under
12
section
501(a)
of
the
Internal
Revenue
Code.
13
d.
It
receives
contributions
that
are
deductible
under
14
section
170
of
the
Internal
Revenue
Code.
15
e.
Its
members
include
Iowa
food
banks,
or
affiliations
16
of
Iowa
food
banks,
that
together
serve
all
counties
in
this
17
state.
18
SUBCHAPTER
II
19
IOWA
FOOD-LINK
TO
FOOD-BANK
INITIATIVE
20
Sec.
3.
NEW
SECTION
.
190B.201
Definition.
21
As
used
in
this
subchapter,
“department”
means
the
department
22
of
human
services.
23
Sec.
4.
NEW
SECTION
.
190B.202
Department
of
human
services
24
——
cooperation
with
other
agencies.
25
1.
This
subchapter
shall
be
administered
by
the
department
26
of
human
services.
27
2.
The
department
shall
adopt
all
rules
necessary
to
28
administer
this
subchapter.
29
3.
Each
fiscal
year,
the
department
shall
award
the
30
amount
appropriated
in
section
190B.203,
to
an
Iowa
food
bank
31
association
selected
by
the
department
to
manage
programs
32
associated
with
an
Iowa
food-link
to
food-bank
initiative.
33
The
department
shall
execute
a
contract
with
the
association
34
to
provide
for
the
terms
and
conditions
of
the
program’s
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management.
A
contract
shall
not
obligate
the
state
to
pay
1
moneys
for
multiple
fiscal
years.
2
4.
The
department
of
agriculture
and
land
stewardship,
3
the
department
of
public
health,
and
the
department
of
4
inspections
and
appeals
shall
cooperate
with
the
department
of
5
human
services
to
administer
the
Iowa
food-link
to
food-bank
6
initiative.
7
Sec.
5.
NEW
SECTION
.
190B.203
Iowa
food-link
to
food-bank
8
initiative
——
appropriation.
9
1.
For
the
fiscal
year
beginning
July
1,
2012,
and
ending
10
June
30,
2013,
and
for
each
subsequent
fiscal
year,
there
11
is
appropriated
from
the
general
fund
of
the
state
to
the
12
department
of
human
services
the
amount
of
two
million
dollars
13
to
support
an
Iowa
food-link
to
food-bank
initiative
to
further
14
the
purpose
provided
in
section
190B.101.
15
2.
The
department
of
human
services
shall
allocate
16
one
million
eight
hundred
thousand
dollars
of
the
amount
17
appropriated
in
subsection
1
to
an
Iowa
food
bank
association
18
selected
by
the
department
as
provided
in
section
190B.201
for
19
purposes
of
supporting
the
following
programs:
20
a.
An
Iowa
emergency
food
purchase
program.
The
department
21
shall
allocate
one
million
seven
hundred
thousand
dollars
to
22
the
association
for
the
purchase
of
food
on
behalf
of
an
Iowa
23
emergency
feeding
organization
or
for
the
distribution
of
24
moneys
to
Iowa
emergency
feeding
organizations
for
the
purchase
25
of
food.
26
(1)
A
preference
shall
be
provided
to
the
purchase
of
food
27
produced,
processed,
or
packaged
within
this
state
whenever
28
reasonably
practicable.
29
(2)
The
food
shall
be
purchased
in
a
manner
that
best
30
furthers
a
significant
economic
benefit
to
communities
of
this
31
state.
32
b.
An
Iowa
emergency
food
nutritional
education
program.
33
The
department
shall
allocate
one
hundred
thousand
dollars
to
34
the
association
to
distribute
the
moneys
to
one
or
more
Iowa
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emergency
feeding
organizations
in
order
to
provide
instruction
1
regarding
nutrition
and
promote
a
lifelong
healthy
diet.
2
3.
The
department
of
human
services
shall
allocate
two
3
hundred
thousand
dollars
of
the
amount
appropriated
in
4
subsection
1
to
an
Iowa
food
bank
association
selected
by
the
5
department
as
provided
in
section
190B.202
for
purposes
of
6
administering
the
programs
provided
in
that
section.
7
SUBCHAPTER
III
8
FROM
FARM
TO
FOOD
DONATION
TAX
CREDIT
9
Sec.
6.
NEW
SECTION
.
190B.301
Definitions.
10
As
used
in
this
subchapter,
unless
the
context
otherwise
11
requires:
12
1.
“Agricultural
land”
means
the
same
as
defined
in
section
13
425A.2.
14
2.
“Department”
means
the
department
of
revenue.
15
3.
“Food
commodity”
means
any
commodity
that
is
derived
16
from
an
agricultural
animal
or
crop,
both
as
defined
in
section
17
717A.1,
which
was
produced
on
agricultural
land
and
which
is
18
intended
to
be
used
as
food.
19
4.
“Tax
credit”
means
the
from
farm
to
food
donation
tax
20
credit
as
established
in
this
subchapter.
21
Sec.
7.
NEW
SECTION
.
190B.302
Department
of
revenue
——
22
cooperation
with
other
departments.
23
1.
This
subchapter
shall
be
administered
by
the
department
24
of
revenue.
25
2.
The
department
shall
adopt
all
rules
necessary
to
26
administer
this
subchapter.
27
3.
The
department
of
agriculture
and
land
stewardship,
the
28
department
of
public
health,
the
department
of
human
services,
29
and
the
department
of
inspections
and
appeals
shall
cooperate
30
with
the
department
of
revenue
to
administer
this
subchapter.
31
Sec.
8.
NEW
SECTION
.
190B.303
From
farm
to
food
donation
32
tax
credit.
33
A
from
farm
to
food
donation
tax
credit
is
allowed
against
34
the
taxes
imposed
in
chapter
422,
divisions
II
and
III,
as
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provided
in
this
subchapter.
1
Sec.
9.
NEW
SECTION
.
190B.304
From
farm
to
food
donation
2
tax
credit
——
eligibility.
3
In
order
to
qualify
for
a
from
farm
to
food
donation
tax
4
credit,
all
of
the
following
must
apply:
5
1.
The
taxpayer
must
produce
the
donated
food
commodity.
6
2.
The
taxpayer
must
transfer
title
to
a
food
commodity
to
7
an
Iowa
food
bank,
or
an
Iowa
emergency
feeding
organization,
8
recognized
by
the
department.
The
taxpayer
shall
not
receive
9
remuneration
for
the
transfer.
10
3.
a.
The
food
commodity
must
be
intended
for
human
11
consumption
in
its
raw
or
processed
state.
12
(1)
A
food
commodity
in
its
raw
state
for
processing
13
includes
but
is
not
limited
to
milk,
eggs,
vegetables,
fruits,
14
nuts,
syrup,
and
honey.
15
(2)
A
food
commodity
in
its
processed
state
includes
but
is
16
not
limited
to
dairy
products,
meat,
or
poultry
products.
17
b.
A
food
commodity
cannot
be
damaged
or
out-of-condition
18
and
declared
to
be
unfit
for
human
consumption
by
a
federal,
19
state,
or
local
health
official.
A
food
commodity
that
meets
20
the
requirements
for
donated
foods
pursuant
to
the
federal
21
emergency
food
assistance
program
satisfies
this
requirement.
22
4.
A
taxpayer
claiming
the
tax
credit
shall
provide
23
documentation
supporting
the
tax
credit
claim
in
a
form
and
24
manner
prescribed
by
the
department
by
rule.
25
Sec.
10.
NEW
SECTION
.
190B.305
From
farm
to
food
donation
26
tax
credit
——
claims
filed
by
individuals
who
belong
to
business
27
entities.
28
An
individual
may
claim
a
from
farm
to
food
donation
29
tax
credit
of
a
partnership,
limited
liability
company,
30
S
corporation,
estate,
or
trust
electing
to
have
income
31
taxed
directly
to
the
individual.
The
amount
claimed
by
the
32
individual
shall
be
based
upon
the
pro
rata
share
of
the
33
individual’s
earnings
from
the
partnership,
limited
liability
34
company,
S
corporation,
estate,
or
trust.
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Sec.
11.
NEW
SECTION
.
190B.306
From
farm
to
food
donation
1
tax
credit
——
limits
on
claims.
2
A
from
farm
to
food
donation
tax
credit
is
subject
to
all
of
3
the
following
limitations:
4
1.
The
tax
credit
shall
not
exceed
a
qualifying
amount
for
5
the
tax
year
that
the
tax
credit
is
claimed.
The
qualifying
6
amount
is
the
lesser
of
the
following:
7
a.
Ten
percent
of
the
fair
market
value
of
the
commodities
8
donated
during
the
tax
year
for
which
the
credit
is
claimed.
9
b.
Five
thousand
dollars.
10
2.
A
tax
credit
in
excess
of
the
taxpayer’s
liability
for
11
the
tax
year
is
not
refundable
but
may
be
credited
to
the
tax
12
liability
for
the
following
five
years
or
until
depleted,
13
whichever
is
earlier.
14
3.
A
tax
credit
shall
not
be
carried
back
to
a
tax
year
15
prior
to
the
tax
year
in
which
the
taxpayer
claims
the
tax
16
credit.
17
Sec.
12.
NEW
SECTION
.
422.11L
From
farm
to
food
donation
18
tax
credit.
19
The
taxes
imposed
under
this
division,
less
the
credits
20
allowed
under
section
422.12,
shall
be
reduced
by
a
from
farm
21
to
food
donation
tax
credit
as
allowed
under
chapter
190B,
22
subchapter
III.
23
Sec.
13.
Section
422.33,
Code
Supplement
2011,
is
amended
by
24
adding
the
following
new
subsection:
25
NEW
SUBSECTION
.
29.
The
taxes
imposed
under
this
division
26
shall
be
reduced
by
a
from
farm
to
food
donation
tax
credit
as
27
allowed
under
chapter
190,
subchapter
III.
28
Sec.
14.
APPLICABILITY.
The
provisions
of
this
Act
29
providing
for
a
from
farm
to
food
donation
tax
credit
applies
30
to
tax
years
beginning
on
or
after
January
1,
2013.
31
EXPLANATION
32
GENERAL.
This
bill
provides
for
charitable
food
donations
33
to
food
banks
and
other
emergency
feeding
organizations
that
34
relieve
situations
of
emergency
or
distress
experienced
by
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individuals
or
families
in
need
who
reside
in
this
state.
1
IOWA
FOOD-LINK
TO
FOOD-BANK
INITIATIVE.
The
bill
creates
2
an
Iowa
food-link
to
food-bank
initiative
administered
by
the
3
department
of
human
services.
Each
fiscal
year,
moneys
from
4
the
general
fund
are
appropriated
to
the
department
in
order
to
5
support
several
programs
managed
by
an
association
representing
6
Iowa
food
banks.
The
programs
include
the
purchase
of
7
food,
the
improvement
of
food
storage
and
distribution
8
infrastructure,
and
instruction
regarding
nutrition
and
diet.
9
TAX
CREDIT
——
GENERAL.
The
bill
establishes
a
from
farm
10
to
food
donation
tax
credit
against
individual
or
corporate
11
income
taxes.
The
tax
credit
may
be
claimed
by
the
taxpayer
12
who
produces
the
food.
The
tax
credit
is
administered
by
the
13
department
of
revenue.
14
TAX
CREDIT
——
TAXPAYERS.
The
bill
provides
that
the
taxpayer
15
may
claim
a
tax
credit
for
10
percent
of
the
fair
market
value
16
of
donated
commodities
up
to
$5,000.
The
bill
requires
that
17
the
commodities
be
suitable
for
human
consumption.
The
bill
18
provides
that
the
tax
credit
is
not
refundable
but
allows
a
19
taxpayer
to
carry
forward
the
tax
credit
for
up
to
five
years.
20
An
individual
may
claim
a
tax
credit
of
a
partnership,
limited
21
liability
company,
S
corporation,
estate,
or
trust
electing
to
22
have
income
taxed
directly
to
the
individual.
23
TAX
CREDIT
——
APPLICABILITY.
The
tax
credit
applies
to
tax
24
years
beginning
on
or
after
January
1,
2013.
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