Advocates back tax credit to boost farm food donations and cut food waste

Advocates for a tax credit to encourage farm donations of food to people in need told the Joint Committee on the Judiciary that the proposed H.3154/S.1043 would expand access to fresh local food, improve farm financial sustainability, and reduce food waste that generates greenhouse gases in landfills.

Rebecca Miller, testifying for a coalition of about 30 organizations, said the bill replicates approaches adopted in other states and provides a tax credit equal to the fair-market value of donated food, capped at $25,000 per year per farmer. Miller cited Massachusetts Department of Environmental Protection estimates that roughly 22% of the state’s waste stream in 2022 was food waste and other organic material and said about 1.3 million Massachusetts residents experienced food insecurity in late 2024. She and other speakers said small farms have tight margins and that reimbursing donations with a tax credit (instead of a deduction) creates a stronger incentive for small producers.

Astrid Tilton, who manages a gleaning program on Martha’s Vineyard and runs a local food pantry, told lawmakers the island relies heavily on small farms with narrow margins and is especially vulnerable to ferry disruptions; she said the tax credit would immediately increase the volume of local food available to island residents and help meet significant year-round need.

Supporters asked the committee for a favorable report and offered to provide additional data and practitioner connections to refine the proposal. No committee vote was taken at the hearing.