Food Donation Tax Credit Guidelines

During the 2016 Session, the Virginia General Assembly enacted House Bill 1093 (2016 Acts of Assembly, Chapter 391) and Senate Bill 580 (2016 Acts of Assembly, Chapter 304), which established the Food Crop Donation Tax Credit. This is an individual and corporate income tax credit for certain persons engaged in the business of farming for growing food crops in the Commonwealth and donating such crops to a nonprofit food bank. The amount of the credit is equal 30 percent of the fair market value of such crops. No taxpayer is permitted to claim more than $5,000 in credits for a taxable year.

During the 2023 Session, the Virginia General Assembly enacted House Bill 2445 (2023 Acts of Assembly, Chapter 165) and Senate Bill 1525 (2023 Acts of Assembly, Chapter 166), which converted Virginia’s Food Crop Donation Tax Credit that expired after Taxable Year 2022 into the Food Donation Tax Credit and made several changes to the credit.

Legislative Documents

House Bill 1093 (2016)

• HB 1093 Text as passed 
• HB 1093 PDF if text as passed (PDF)
• HB 1093 Fiscal Impact Statement

Senate Bill 580 (2016)

• SB 580 Text as passed 
• SB 580 PDF of text as passed (PDF)
• SB 580 Fiscal Impact Statement

Guideline Development Documents

• Food Crop Donation Tax Credit Workplan (PDF)
• Draft Food Crop Donation Tax Credit Guidelines (PDF)
• Final Food Crop Donation Tax Credit Guidelines (PDF) - effective for Taxable Year 2022 and before
• Updated Food Donation Tax Credit Guidelines (PDF) - effective for Taxable Year 2023 and after. Published on the Virginia Regulatory Town Hall

Comments Regarding Draft Guidelines

• Summary of Meeting with Virginia Food Banks
• Comment from Mr. Matt Lohr
• ​Comment from Mr. Andrew W. Smith
• Comment from Ms. Leslie Van Horn
• Comment from Ms. Katie Frazier