California 2025-2026 Regular Session

California Senate Bill SB881

Introduced
1/12/26  
Refer
2/11/26  
Report Pass
3/25/26  
Refer
3/25/26  
Report Pass
3/25/26  
Report Pass
5/14/26  
Refer
3/25/26  
Engrossed
5/19/26  

Caption

Income taxation: credits: voluntary contributions: food bank donations.

Impact

The legislation is designed to have a significant impact on both the agricultural community and food security in the state. It recognizes the ongoing struggles of many Californian households with food insecurity, particularly given rising costs and changes in federal assistance programs. By extending the tax credits and the duration of the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2037, the bill supports the ongoing efforts to bolster the food supply available to food banks while encouraging farmers to participate more actively.

Summary

Senate Bill 881, introduced by Senator McNerney, aims to amend several sections of the Revenue and Taxation Code concerning income taxation credits for voluntary contributions to food banks. The bill extends existing tax credits for qualified taxpayers who donate fresh fruits, vegetables, and other agricultural products to food banks, increasing the incentive for agricultural producers to contribute to community efforts against food insecurity. Specifically, it allows a tax credit equal to 15% of the value of qualified donations and aims to continue supporting food banks and addressing hunger in California.

Contention

While the bill has clear intentions to improve food accessibility, the discussions around its implications suggest potential contention regarding the effectiveness and administration of the extended credits. Some critics may question whether the tax incentives are sufficient to significantly increase donations or whether they could inadvertently lead to complexities for farmers who wish to participate. Furthermore, the bill's longevity calls into question how effective these measures will be over time as food insecurity continues to evolve due to economic and policy changes.

Companion Bills

No companion bills found.

Previously Filed As

CA SB1073

Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.

CA HB175

Income tax; credit for donation to food banks.

CA SB290

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

CA SB575

California Sea Otter Voluntary Tax Contribution Fund.

CA HB1299

Animal Protection Fund Voluntary Contribution

CA AB895

Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.

CA AB1698

Personal Income Tax Law: Corporation Tax Law: credits: food handler card.

CA AB241

Wildfire and Vegetation Management Voluntary Tax Contribution Fund.

CA SB1277

Taxation: Personal Income Tax Law: cost-of-living refundable tax credit.

CA HB321

Relating to income tax; to provide a credit for donation of certain food items

Similar Bills

No similar bills found.