Virginia Regulatory Town Hall
Department of Taxation
GDForum ID: 2306
Description of Proposed Guidance Document Changes
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 was an individual and corporate income tax credit for certain persons engaged in the business of farming or growing food crops in the Commonwealth and donating such crops to a nonprofit food bank. It expired after Taxable Year 2022. 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. These guidelines are published by the Department of Taxation (“the Department”) to provide updated guidance to taxpayers regarding the Food Donation Tax Credit for Taxable Years 2023 and after. These guidelines supersede the Department's prior Final Food Crop Donation Tax Credit Guidelines, which were posted on the Department's website at this link:
Guidance Document(s) for this Comment Forum
The agency is considering feedback and has not yet made a decision to confirm or delay the proposed changes.
Document ID Document Title Current Document Proposed Document
Corporate/Individual Food Crop Donation Tax Credit Guidelines pdf Document     pdf Proposed Document
Contact Information
James Savage
Lead Tax Policy Analyst
P.O Box 27185
ORM Review
ORM Approved (10/25/2023)
pdf ORM Economic Review Form     posted: 10/17/2023   modified: 10/17/2023       submitted to ORM: 10/17/2023
The Virginia Register

Publication Date: 11/20/2023    Volume: 40  Issue: 7
The public comment period began upon publication and lasted for 30 days. It ended on 12/20/2023.
There were no comments
Planned Effective Date:  12/21/2023   
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