New York legislation · 2025-2026 General Assembly
New York S8719: Establishes a tax credit for food service establishment donations to food pantries
Status: In committee, October 5, 2026
Establishes a tax credit for food service establishment donations to food pantries, in the amount of fifty percent of the fair market value of each of the taxpayer's qualified donations up to seven dollars per qualified donation, beginning with the 2027 tax year; directs the commissioner of agriculture and markets to promote local procurement of ingredients by eligible food service establishments to be used when preparing qualified donations.
What the bill says
An act to amend the tax law, in relation to establishing a tax credit for food service establishment donations to food pantries; and to amend the agriculture and markets law, in relation to promoting local procurement of ingredients by food service establishments.
From the amended text, October 5, 2026:
AN ACT to amend the tax law, in relation to establishing a tax credit for food service establishment donations to food pantries; and to amend the agriculture and markets law, in relation to promoting local procurement of ingredients by food service establishments THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Section 210-B of the tax law is amended by adding a new subdivision 63 to read as follows: 63. CREDIT FOR FOOD SERVICE ESTABLISHMENT DONATIONS TO FOOD PANTRIES. (A) ALLOWANCE OF CREDIT. IN THE CASE OF A TAXPAYER THAT IS A FOOD SERVICE ESTABLISHMENT, THERE SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN. THE AMOUNT OF THE CREDIT SHALL BE FIFTY PERCENT OF THE FAIR MARKET VALUE OF THE TAXPAYER'S QUALIFIED DONATIONS UP TO SEVEN DOLLARS PER QUALIFIED DONATION MADE TO ANY ELIGIBLE COMMUNITY-BASED ORGANIZATION DURING THE TAXABLE YEAR, NOT TO EXCEED TEN THOUSAND DOLLARS TOTAL PER TAXABLE YEAR. IF THE TAXPAYER IS A PARTNER IN A PARTNERSHIP, THEN THE CAP IMPOSED BY THE PRECEDING SENTENCE SHALL BE APPLIED AT THE ENTITY LEVEL, SO THE AGGREGATE CREDIT ALLOWED TO ALL PARTNERS OF SUCH ENTITY IN THE TAXABLE …
Sponsors
- Michelle Hinchey (D, 41) · primary sponsor
- Cordell Cleare (D, 30)
- Leroy Comrie (D, 14)
- Nathalia Fernandez (D, 34)
- Liz Krueger (D, 28)
- Jessica Scarcella-Spanton (D, 23)
Latest actions
- : PRINT NUMBER 8719A
- : AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
- : REFERRED TO BUDGET AND REVENUE
Subjects: Tax Law
Common questions
- What is S8719?
- S8719 is a bill in the New York Legislature (2025-2026 General Assembly): Establishes a tax credit for food service establishment donations to food pantries.
- What does S8719 do?
- In its own words: An act to amend the tax law, in relation to establishing a tax credit for food service establishment donations to food pantries; and to amend the agriculture and markets law, in relation to promoting local procurement of ingredients by food service establishments.
- What is the status of S8719?
- In committee as of October 5, 2026. Latest action: PRINT NUMBER 8719A (October 5, 2026).
- Who sponsored S8719?
- Michelle Hinchey (D, 41), with 5 co-sponsors.
- Where is the official record for S8719?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S8719
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.