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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.§11-13DD-1. Findings and purpose.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. §11-13DD-2. Definitions.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. §11-13DD-3. Amount of credit; limitation of credit.(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. §11-13DD-4. Determination of value of credit.(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. §11-13DD-5. Legislative rules.(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. §11-13DD-6. Tax credit review report.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. §11-13DD-7. Effective date.The credit allowed by this article shall be allowed upon donations occurring after December 31, 2017.
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