Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1992

Introduced
10/24/25  

Caption

Providing for surplus donation farmer tax credit; and imposing duties on the Department of Community and Economic Development.

Impact

If passed, HB 1992 would modify existing tax law to allow agricultural producers to receive credits for their surplus donations. This could lead to significant changes in how surplus agricultural products are managed and could potentially increase the quantity of food supplied to food banks and other charities. The bill reflects a growing trend toward addressing food insecurity and promoting sustainable practices in agriculture.

Summary

House Bill 1992 aims to provide a tax credit for surplus donations made by farmers, which would encourage agricultural producers to donate excess food and products to charitable organizations. This initiative intends to reduce food waste while simultaneously benefiting farmers by providing them with a financial incentive. As a part of this effort, the bill imposes certain duties on the Department of Community and Economic Development to facilitate and oversee the implementation of the tax credit program.

Contention

The discussions surrounding HB 1992 revealed both support and opposition among legislators. Advocates of the bill emphasize the positive impacts it could have on food insecurity and waste reduction. However, opponents have raised concerns regarding the potential administrative burden on the Department of Community and Economic Development and whether the tax credits would be sufficient to motivate farmers to participate in the program.

Notable_points

A key aspect of HB 1992 is its focus on creating a tax incentive for a cause that benefits not only the farmers but the communities they serve. The expectation is that by supporting farmers in their surplus donation efforts, the bill will enhance local food systems and community welfare. Nonetheless, the effectiveness of the tax credits in achieving these goals will be critical in evaluating the long-term success of the initiative.

Companion Bills

No companion bills found.

Previously Filed As

PA SB1307

Providing for Historic Barn Preservation Tax Credit and for regulations; and imposing powers and duties on the Department of Community and Economic Development.

PA HB1453

Providing for food desert opportunity zones and for food desert opportunity zone tax credits; and imposing powers and duties on the Department of Community and Economic Development and the Department of Revenue.

PA HB904

Providing for school-to-work programs; establishing the CareerBound Program; providing for the CareerBound Tax Credit Program; and conferring powers and imposing duties on the Department of Community and Economic Development and the Department of Labor and Industry.

PA SB336

Providing for solar energy facilities on certain land; imposing powers and duties on the Department of Agriculture; and providing for a tax credit.

PA HB177

Providing for the creation of keystone opportunity dairy zones to facilitate the economic development of Pennsylvania's dairy industry; authorizing expenditures; providing for tax exemptions, tax deductions, tax abatements and tax credits; creating additional obligations of the Commonwealth and local governmental units; prescribing powers and duties of certain State and local departments, agencies and officials; and imposing penalties.

PA SB384

Providing for the creation of keystone opportunity dairy zones to facilitate the economic development of Pennsylvania's dairy industry; authorizing expenditures; providing tax exemptions, tax deductions, tax abatements and tax credits; creating additional obligations of the Commonwealth and local governmental units; prescribing powers and duties of certain State and local departments, agencies and officials; and imposing penalties.

PA HB1094

Providing for historic homeownership preservation incentive tax credit; imposing duties on the Department of Community and Economic Development and the Pennsylvania Historical and Museum Commission; and establishing the Historic Homeowner Preservation Tax Credit Administration Fund.

PA HB96

In sale of property, providing for delinquent real estate tax notification to designated individual; and imposing duties on the Department of Community and Economic Development.

PA HB1650

Providing for the Pennsylvania Home Preservation Grant Program; and imposing duties on the Department of Community and Economic Development.

PA SB293

Providing for a report on artificial intelligence in the workforce; and imposing duties on the Department of Labor and Industry and Department of Community and Economic Development.

Similar Bills

HI SB2887

Relating To Agriculture.

HI HB2017

Relating To Agriculture.

HI HB966

Relating To Agricultural Tourism.

HI HB966

Relating To Agricultural Tourism.

HI HB2246

Relating To Agricultural Grant Administration.

HI HB498

Relating To Agricultural Crimes.

HI HB498

Relating To Agricultural Crimes.

NJ S1702

Bans foreign ownership of agricultural or horticultural land and agricultural woodlands in State.