| Literature DB >> 35355802 |
Katelin M Hudak1, Emily Friedman2, Joelle Johnson2, Sara E Benjamin-Neelon1,3.
Abstract
Food insecurity has increased dramatically in 2020 as a result of the COVID-19 public health and economic crisis. Many more families in the United States are turning to the charitable food system to help meet their needs. However, little is known about the policies that influence food bank donations and whether they promote healthy food donations. The purpose of this study was to explore state variation in food donation policies and secondarily to assess whether policies promoted the donation of healthy foods and beverages. We reviewed donation policies for all states in the United States and Washington, DC (hereafter "states") in fall 2020. Two reviewers independently assessed donation policies using two legal databases; we reconciled discrepancies via team discussion. We then grouped them into 10 distinct categories based on common purpose and theme. We identified 252 state policies from 51 states. Policies fell into all 10 categories. The largest category was "liability protection," with all states having a policy in this category. The second largest category was date labeling; 32 states had requirements or policies restricting the donation of past-dated foods. However, across all categories, we found that only two policies explicitly promoted the donation of healthy foods and beverages. Although all states had some policies governing food donations, few promoted healthier foods and beverages. States could encourage healthy donations through policy to help ensure that all families have access to nutritious foods and beverages.Entities:
Keywords: Charitable food system; Emergency food; Food donation; Food policy
Year: 2022 PMID: 35355802 PMCID: PMC8958359 DOI: 10.1016/j.pmedr.2022.101737
Source DB: PubMed Journal: Prev Med Rep ISSN: 2211-3355
Policy categories across states.
| State | Total policies a | Liability protection | Tax incentive | Donation of certain food(s) | Donation via schools | Grant program or fund | Government program | Food safety | Date labeling | Waste diversion | Game donation | Total categories in state |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AL | 4 | 2 | 0 | 1 | 0 | 0 | 1 | 1 | 2 | 0 | 0 | 5 |
| AK | 4 | 1 | 0 | 2 | 1 | 0 | 0 | 1 | 0 | 0 | 0 | 6 |
| AZ | 5 | 1 | 1 | 0 | 0 | 0 | 2 | 0 | 1 | 0 | 0 | 4 |
| AR | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| CA | 16 | 4 | 2 | 1 | 4 | 0 | 1 | 1 | 3 | 1 | 1 | 9 |
| CO | 4 | 1 | 1 | 0 | 0 | 1 | 0 | 0 | 2 | 0 | 0 | 4 |
| CT | 5 | 1 | 0 | 1 | 0 | 0 | 0 | 1 | 2 | 1 | 0 | 5 |
| DC | 4 | 1 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 0 | 0 | 3 |
| DE | 2 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| FL | 6 | 1 | 2 | 0 | 1 | 0 | 1 | 0 | 1 | 0 | 0 | 5 |
| GA | 3 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 3 |
| HI | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 2 |
| ID | 6 | 2 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 4 |
| IL | 8 | 1 | 0 | 0 | 2 | 1 | 2 | 1 | 1 | 0 | 2 | 7 |
| IN | 7 | 2 | 1 | 0 | 1 | 0 | 0 | 2 | 1 | 0 | 1 | 6 |
| IA | 5 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 2 | 4 |
| KS | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 3 |
| KY | 5 | 1 | 0 | 1 | 1 | 1 | 0 | 0 | 1 | 0 | 1 | 6 |
| LA | 3 | 2 | 1 | 0 | 1 | 0 | 0 | 0 | 1 | 0 | 0 | 4 |
| ME | 4 | 1 | 0 | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 | 4 |
| MD | 8 | 3 | 4 | 0 | 1 | 0 | 0 | 1 | 1 | 1 | 1 | 7 |
| MA | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 2 |
| MI | 6 | 2 | 0 | 0 | 0 | 1 | 1 | 0 | 2 | 0 | 1 | 5 |
| MN | 6 | 1 | 0 | 0 | 0 | 2 | 0 | 1 | 2 | 0 | 1 | 5 |
| MS | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| MO | 6 | 3 | 1 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 2 | 4 |
| MT | 7 | 1 | 0 | 0 | 1 | 1 | 2 | 0 | 1 | 0 | 2 | 6 |
| NE | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 2 |
| NV | 4 | 1 | 0 | 0 | 0 | 1 | 1 | 0 | 1 | 0 | 0 | 4 |
| NH | 4 | 1 | 0 | 0 | 1 | 0 | 0 | 0 | 2 | 0 | 0 | 4 |
| NJ | 7 | 2 | 0 | 0 | 1 | 0 | 3 | 0 | 1 | 1 | 0 | 5 |
| NM | 2 | 1 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 0 | 0 | 3 |
| NY | 11 | 1 | 2 | 0 | 3 | 1 | 1 | 0 | 0 | 1 | 2 | 8 |
| NC | 5 | 1 | 0 | 0 | 0 | 0 | 1 | 2 | 1 | 0 | 0 | 4 |
| ND | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| OH | 3 | 1 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 3 |
| OK | 7 | 2 | 0 | 0 | 2 | 0 | 0 | 0 | 1 | 0 | 3 | 4 |
| OR | 10 | 1 | 1 | 0 | 1 | 0 | 2 | 2 | 3 | 0 | 1 | 7 |
| PA | 9 | 2 | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 0 | 1 | 8 |
| RI | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 2 |
| SC | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 3 |
| SD | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| TN | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| TX | 7 | 1 | 0 | 0 | 2 | 1 | 1 | 1 | 0 | 0 | 1 | 6 |
| UT | 5 | 2 | 0 | 0 | 0 | 2 | 0 | 0 | 0 | 0 | 1 | 3 |
| VT | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 2 |
| VA | 6 | 2 | 2 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 4 |
| WA | 9 | 1 | 0 | 3 | 0 | 2 | 0 | 1 | 3 | 1 | 0 | 6 |
| WV | 10 | 1 | 3 | 0 | 3 | 1 | 1 | 0 | 1 | 0 | 1 | 7 |
| WI | 5 | 1 | 0 | 1 | 0 | 0 | 1 | 1 | 1 | 0 | 1 | 6 |
| WY | 2 | 1 | 0 | 0 | 1 | 0 | 0 | 1 | 0 | 0 | 1 | 4 |
| Total |
aNumbers in the cells represent the total number of policies in a given category for each state. In a few instances, policies fit into more than one category. Thus, numbers in the category columns (liability protection – game donation) may not add up to the total policies.
Fig. 1Number of food donation policies across states.
Policies that promote nutritious food donation.
| Cal. Rev. & Tax Code §§ 17053.88.5, 23688.5 | § 17053.88.5 allowed a 15% tax credit against individual taxes for qualified donated items. § 23688.5 allowed the same against corporate taxes. Qualified donated items were mostly whole food items, e.g., fresh fruits and vegetables, poultry, eggs, and fish. Although packaged foods such as bread, pasta, and canned seafood also qualified for the tax credit, items such as candy, snack foods, and soda were not included. |
| Colo. Rev. Stat. § 39-22-536. Credit for food contributed to hunger-relief charitable organizations. | Provided a 25% tax credit claimable by an individual or corporate taxpayer for a food contribution of livestock, game, eggs, milk, or an agricultural crop to a hunger-relief charitable organization. |
| Iowa Code § 190B.101 - 0.106. From Farm to Food Donation Tax Credit. | Provided a 15% tax credit against corporate and personal taxes for donating a food commodity produced by the taxpayer to an Iowa food bank or emergency feeding organization. |
| Iowa Admin. Code r. 701-42.51, 52.45 | Administrative regulations related to the Iowa From Farm to Food Donation Tax Credit. |
| Md. Code Ann. Tax-Gen. §§ 10-745 to 746, 10-208 | Md. Code Ann. Tax-Gen. § 10-745 allowed a 50% tax credit claimable by a qualified farm for the value of donated fresh farm products, and a 75% tax credit claimable by a qualified farm for the value of donated organic fresh farm products.Md |
| Md. Code. Regs. 15.01.12.01 - 0.07 | Administrative regulations related to the tax credit for donated fresh farm products available under Md. Code Ann. Tax-Gen. § 10-745. |
| H.B. 403, 2019 Leg., 440th Sess. (Md. 2019) | Bill that altered the tax credit for donated fresh farm products available under Md. Code Ann. Tax-Gen. § 10-745. |
| H.B. 7, 2018 Leg., 439th Sess. (Md. 2019) | Introduced the tax credit for donated processed deer meat available under Md. Code Ann. Tax-Gen. § 10-746. |
| N.Y. Tax Law §§ 606(n-2); 210-B(52). Credit for farm donations to food pantries. | N.Y. Tax Law 606(n-2) provided a 25% tax credit against personal income tax claimable by an eligible farmer for donation of grown or produced food. |
| Or. Rev. Stat. § 315.154 - 0.156. Crop donation credit. | Allowing a 15% tax credit against personal and corporate taxes for crop grower donation of an agricultural crop. |
| Va. Code Ann. § 58.1-439.12:12. Food crop donation tax credit. | Provided a 30% tax credit against corporate taxes for donation of grains, fruits, nuts, or vegetables by a person engaged in the business of farming. |
| 23 Va. Admin. Code § 10-110-142(9) | 23 Va. Admin. Code § 10-110-142(9) allowed qualified agricultural contributions included in calculating Federal adjusted gross income (FAGI) to be subtracted from FAGI in determining Virginia taxable individual income. |
| W. Va. Code §§ 11-13DD1-7. West Virginia Farm-to-Food Bank Tax Credit. | Provided a 30% tax credit against personal and corporate taxes for donation of edible agricultural products by farming taxpayers. |
| Fla. Stat. § 595.420 | Established a connection between the state Commissioner of Agriculture and food recovery programs that solicited, collected, packaged, and delivered surplus fresh fruit and vegetables for distribution to people with low-incomes. The Commissioner of Agriculture could coordinate the establishment of food recovery programs, support the programs by loaning facilities and/or staff resources, and promote food recovery programs to the public. |
| Pa. Unconsol. Stat. P.L. 1134, No. 113. Pennsylvania Agricultural Surplus System Act. | Created system for Pennsylvania food producers to donate, sell, or otherwise provide food assistance to Pennsylvania charitable food organizations. |
| 72 Pa. Cons. Stat. §§ 8902-A, 8904-A, 8905-A | Established the Charitable Food Program under the Neighborhood Assistance Act. The program offered a 55% tax credit to businesses for donating money or food to eligible charitable food organizations or projects. Only food with “nutritional value” qualified. |
| N.J. Rev. Stat. § 4:1-48. Farm Liaison. | Directed the New Jersey Secretary of Agriculture to designate a “Farm Liaison” to coordinate with farmers to encourage participation in state agricultural programs, including by distributing information about food donation programs and anti-hunger initiatives, and coordinating between farmers and gleaning organizations. |
| Nev. Rev. Stat. § 561.495 | Established the Supplemental Food Program to supplement Nevada’s supply of charitable food. Not less than 95% of the money in the program’s account must be used to purchase nutritious foods which are infrequently donated or which will supplement the food which is donated, including, but not limited to, peanut butter, tuna fish, fruit, vegetables, dry milk and stew. |