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Massachusetts protects food donors and food establishments from civil liability and creates a farming tax deduction

Original title: An Act encouraging the donation of food to persons in need

Last action · December 18, 2025: Accompanied a study order (under JR10), see S2886Sponsors: Edward J. Kennedy and 4 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Massachusetts shields food donors and food establishments from civil liability when distributing free or low-cost food, including past its date, provided the food is safe and meets health regulations. Additionally, the bill creates a corporate tax deduction of up to $2,000 annually for farming businesses that donate homegrown food crops to nonprofit food distribution organizations between 2024 and 2030.

Why it matters

Farming businesses can reduce their taxable income by donating crops, while food donors and distributors receive legal protections against lawsuits from food-related illnesses, provided there is no or intentional misconduct.

Background
  • Edward J. Kennedy introduced Senate Bill No. 1141 as a petition for legislation to encourage food donations to persons in need. context
  • The measure was referred to the Judiciary committee and later accompanied a study order under Joint Rule 10. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Food donors and food establishments

They receive civil liability protections when distributing free or low-cost food, including past-date open-dated food, provided health and safety standards are met.

Directly affected

Farming business corporations

They are eligible for a state income tax deduction of up to $2,000 annually for donating homegrown food crops to nonprofit food distribution organizations.

Directly affected

Nonprofit food distribution organizations

They must provide written certifications for donated food crops and ensure donations are used exclusively to feed the needy within the commonwealth.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Can a grocery store or restaurant be sued if someone gets sick from donated open-dated food?
No, as long as the food was not or at the time of distribution, complied with health regulations, and the injury did not result from , recklessness, or intentional misconduct.
What is the maximum tax deduction a farm can receive for food donations?
The aggregate deduction for all food crop donations made by a business corporation in a taxable year cannot exceed $2,000.
What documentation does a farm need to claim the tax deduction?
The farm must attach a written certification from the donee nonprofit organization to its tax return, identifying the organization, donation date, pounds donated, fair market value, and compliance statements.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

5 actions
  1. Dec 18, 2025Senate
    Accompanied a study order (under JR10), see S2886
  2. Oct 14, 2025Joint
    Hearing scheduled for 04/08/2025 from 01:00 PM-02:30 PM in A-2
  3. Apr 1, 2025Joint
    Hearing scheduled for 04/08/2025 from 01:00 PM-05:00 PM in A-2
  4. Feb 27, 2025House
    House concurred
  5. Feb 27, 2025SenateCommittee
    Referred to the committee on The Judiciary

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift98% confidence

Expansion of Liability Protections to Open-Dated Foods

The legislation explicitly extends liability protections to include open-dated food past its date, reducing legal barriers for redistributing edible surplus food.

Connected Entities

Internal Revenue Code, Department of Public Health
otherInternal Revenue Code“Reference for tax-exempt status under Section 501(c)(3).”Map →
OrganizationDepartment of Public Health“Maintains applicable regulations regarding food manufacturing, processing, prepa”Map →

Sources

Open source document

malegislature.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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