Massachusetts S1043: An Act encouraging the donation of food to persons in need

What the bill says

From the introduced text, February 27, 2025:

SECTION 1. Chapter 63 of the General Laws is hereby amended by inserting after section 38NN the following section:- Section 38OO. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings: “Food business”, any entity located in the commonwealth that is engaged in the business of farming as defined under section 1A of chapter 128 or meets the definition of a restaurant under section 1 of chapter 138 or meets the definition of a food department or food store as both are defined under section 184B of chapter 94. “Nonprofit food distribution organization”, means an entity located in the commonwealth that is exempt from taxation under section 501(c)(3) of the Internal Revenue Code, as amended or renumbered, and organized with a principal purpose of providing food to the needy or selling food at a charge sufficient only to cover the cost of handling such food. (b) A food business that donates food, meals or crops grown, manufactured, packaged or prepared by the food business in the commonwealth to a nonprofit food distribution organization shall be allowed a non-refundable credit from its net taxable income for the taxable year of the donation. The credit shall be equal to the fair market value of the food, meals or crops donated by the …

Read the full official text

Sponsors

• Joanne Comerford (D, Hampshire, Franklin and Worcester) · primary sponsor
• Tarr, Andrew (D, 5th Essex)
• Michael Moore (D, Second Worcester)
• Julian Cyr (D, Cape and Islands)
• Rebecca Rausch (D, Norfolk, Worcester and Middlesex)
• Mike Connolly (D, 26th Middlesex)
• James Eldridge (D, Middlesex and Worcester)
• Hannah Kane (R, 11th Worcester)
• Salvatore DiDomenico (D, Middlesex and Suffolk)

Latest actions

1. July 22, 2026: Accompanied a study order (under JR10), see S3199
2. March 30, 2026: Reporting date extended to Tuesday June 30, 2026
3. February 26, 2026: Reporting date extended to Thursday April 2, 2026
4. February 12, 2026: Reporting date extended to Monday March 2, 2026
5. October 14, 2025: Hearing scheduled for 04/08/2025 from 01:00 PM-02:30 PM in A-2
6. April 1, 2025: Hearing scheduled for 04/08/2025 from 01:00 PM-05:00 PM in A-2
7. February 27, 2025: House concurred
8. February 27, 2025: Referred to the committee on The Judiciary

Common questions

What is S1043?

S1043 is a bill in the Massachusetts Legislature (194th General Court): An Act encouraging the donation of food to persons in need.

What is the status of S1043?

Failed as of July 22, 2026. Latest action: Accompanied a study order (under JR10), see S3199 (July 22, 2026).

Who sponsored S1043?

Joanne Comerford (D, Hampshire, Franklin and Worcester), with 8 co-sponsors.

Where is the official record for S1043?

On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S1043