West Virginia Code
1 - SUPERVISION
1A - APPRAISAL OF PROPERTY
1B - ADDITIONAL REVIEW OF PROPERTY
1C - FAIR AND EQUITABLE PROPERTY VA
2 - ASSESSORS
3 - ASSESSMENTS GENERALLY
4 - ASSESSMENT OF REAL PROPERTY
5 - ASSESSMENT OF PERSONAL PROPERTY
6 - ASSESSMENT OF PUBLIC SERVICE BU
6A - POLLUTION CONTROL FACILITIES T
6B - HOMESTEAD PROPERTY TAX EXEMPTI
6C - SPECIAL METHOD FOR APPRAISING
6D - ALTERNATIVE-FUEL MOTOR VEHICLE
6E - SPECIAL METHOD FOR VALUATION O
6F - SPECIAL METHOD FOR APPRAISING
6G - ASSESSMENT OF INTERSTATE PUBLI
6H - VALUATION OF SPECIAL AIRCRAFT
6I - SENIOR CITIZEN PROPERTY TAX PA
6J - SPECIAL METHOD FOR VALUATION O
6K - ASSESSMENT OF INDUSTRIAL PROPE
7 - CAPITATION TAXES
8 - LEVIES
8A - COUNTY-WIDE LEVY FOR DISTRICT
9 - CRIMES AND PENALTIES
10 - WEST VIRGINIA TAX PROCEDURE A
10A - WEST VIRGINIA OFFICE OF TAX
10B - TAX PENALTY AND ADDITIONS TO
10C - BENEFITS-FUNDED PURCHASING
10D - TAX AMNESTY PROGRAM
10E - TAX SHELTER VOLUNTARY COMPLI
11 - ESTATE TAXES
11A - INTERSTATE COMPROMISE OF INH
11B - INTERSTATE ARBITRATION OF IN
12 - BUSINESS REGISTRATION TAX
12A - ANNUAL TAX ON INCOMES OF CER
12B - MINIMUM SEVERANCE TAX ON COA
12C - CORPORATE LICENSE TAX
12D - ESTABLISHMENT OF OFFICE OF B
13 - BUSINESS AND OCCUPATION TAX
13A - SEVERANCE AND BUSINESS PRIVI
13AA - COMMERCIAL PATENT INCENTIVE
13B - TELECOMMUNICATIONS TAX
13BB - WEST VIRGINIA INNOVATIVE MI
13C - BUSINESS INVESTMENT AND JOBS
13CC - ENERGY INTENSIVE INDUSTRIAL
13D - TAX CREDITS FOR INDUSTRIAL E
13DD - WEST VIRGINIA FARM-TO-FOOD
11 - 13DD- 1
11 - 13DD- 2
11 - 13DD- 3
11 - 13DD- 4
11 - 13DD- 5
11 - 13DD- 6
11 - 13DD- 7
13E - BUSINESS AND OCCUPATION TAX
13F - BUSINESS AND OCCUPATION TAX
13G - TAX CREDIT FOR REDUCING TELE
13H - BUSINESS AND OCCUPATION TAX
13I - TAX CREDIT FOR EMPLOYING FOR
13J - NEIGHBORHOOD INVESTMENT PROG
13K - TAX CREDIT FOR AGRICULTURAL
13L - THE NATURAL GAS INDUSTRY JOB
13M - TAX CREDIT FOR NEW VALUE-ADD
13N - TAX CREDIT FOR NEW STEEL MAN
13O - TAX CREDIT FOR NEW ALUMINUM
13P - TAX CREDIT FOR MEDICAL LIABI
13Q - ECONOMIC OPPORTUNITY TAX CRE
13R - STRATEGIC RESEARCH AND DEVEL
13S - MANUFACTURING INVESTMENT TAX
13T - TAX CREDIT FOR COMBINED CLAI
13U - HIGH-GROWTH BUSINESS INVESTM
13V - WORKERS' COMPENSATION DEBT R
13W - APPRENTICESHIP TRAINING TAX
13X - WEST VIRGINIA FILM INDUSTRY
13Y - THE WEST VIRGINIA MANUFACTUR
13Z - RESIDENTIAL SOLAR ENERGY TAX
14 - GASOLINE AND SPECIAL FUEL EXC
14A - MOTOR CARRIER ROAD TAX
14B - INTERSTATE FUEL TAX AGREEMEN
14C - MOTOR FUEL EXCISE TAX
15 - CONSUMERS SALES AND SERVICE T
15A - USE TAX
15B - STREAMLINED SALES AND USE TA
16 - NONINTOXICATING BEER
17 - TOBACCO PRODUCTS EXCISE TAX A
18 - EXCISE TAX ON USE, CONSUMPTIO
19 - SOFT DRINKS TAX
20 - RECIPROCAL ENFORCEMENT
21 - PERSONAL INCOME TAX
22 - EXCISE TAX ON PRIVILEGE OF TR
23 - BUSINESS FRANCHISE TAX
24 - CORPORATION NET INCOME TAX
25 - TAX RELIEF FOR ELDERLY HOMEOW
26 - HEALTH CARE PROVIDER MEDICAID
27 - HEALTH CARE PROVIDER TAXES
CHAPTER 11. TAXATION.
ARTICLE 13DD. WEST VIRGINIA FARM-TO-FOOD BANK TAX CREDIT.
The Legislature finds that it is an important public policy to promote fresh, healthy and local agricultural products for food banks and to provide an incentive for farmers to donate to food banks in this state by providing a tax credit for their donations.
As used in this article:
(1) “Department” means the Department of Agriculture;
(2) “Donor” means a qualified taxpayer who provides free of fee or charge edible agricultural products to a nonprofit food program operating in West Virginia;
(3) “Edible agricultural products” means fruits, vegetables, beef, poultry, pork, fish or any other edible product raised or grown in West Virginia that is intended for, and fit for, human consumption;
(4) “Farming taxpayer” means a West Virginia taxpayer responsible for, and deriving income of, at least $1,000 from growing fruits, vegetables or other edible agricultural products or from raising beef, poultry, pork, fish or other edible agricultural products; and
(5) “Nonprofit food program” means a surplus food collection and distribution program operated and established to collect donated food for redistribution to persons in need and is recognized as exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code.
(a) There is allowed to farming taxpayers who make donations of edible agricultural products to one or more nonprofit food programs in this state a credit against taxes imposed by articles twenty-one and twenty-four of this chapter in the amount set forth in subsection (b) of this section.
(b) The amount of the credit is equal to ten percent of the value of the donated edible agricultural products, but not to exceed $2,500 during a taxable year or the total amount of tax imposed by article twenty-one or twenty-four of this chapter, whichever is less, in the year of donations.
(c) If the amount of the credit exceeds the taxpayer’s tax liability for the taxable year, the amount which exceeds the tax liability may be carried over and applied as a credit against the tax liability of the taxpayer pursuant to article twenty-one or twenty-four of this chapter to each of the next four taxable years unless sooner used.
(d) No more than $200,000 of tax credits may be allocated to the department in any fiscal year. The department shall allocate the tax credits in the order the donation forms are received.
(a) The donor shall determine the value of the donated edible agricultural products as follows:
(1) If there was a previous sale of the edible agricultural products to a buyer, the donor should retain a copy of an invoice or other statement identifying the price received by the donor for the edible agricultural products of comparable grade or quality; or
(2) If there is no previous sale to a buyer, the donor shall on the date of the donation, determine the value of the donated edible agricultural products based on the fair market value as determined by average weekly regional produce auction prices or United States Department of Agriculture prices for meat, fish and dairy products.
(b) At the time of the donation, the donor shall provide to the nonprofit food program the estimated value of the donated edible agricultural products as determined herein. The nonprofit food program shall provide to the donor a signed and dated form prescribed by the department containing at a minimum:
(1) The type and quantity of product donated;
(2) The name, address and taxpayer identification number of the donor or donors;
(3) The name and address of the donee nonprofit food program; and
(4) The estimated value of the donated edible agricultural products, as provided by the donor.
(c) To claim the tax credit, a qualified farming taxpayer shall send the donation form from the nonprofit food program to the department for certification.
(a) The Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code as may be necessary to carry out the purposes of this article.
(b) The Commissioner of Agriculture may propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code as may be necessary to carry out the purposes of this article.
Beginning on the first day of the second taxable year after the passage of this article and every two years thereafter, the department shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the tax credit and donations during the most recent two-year period for which information is available.
The credit allowed by this article shall be allowed upon donations occurring after December 31, 2017.