(b) For purposes of this section:

1. (1) “Qualified donation item” means fresh fruits or fresh vegetables and the following raw agricultural products or processed foods:

   1. (A) All of the following:

      1. (i) “Fruits, nuts, or vegetables” as defined in Section 42510 of the Food and Agricultural Code.
      2. (ii) “Meat food product” as defined in Section 18665 of the Food and Agricultural Code.
      3. (iii) “Poultry” as defined in Section 18675 of the Food and Agricultural Code.
      4. (iv) “Eggs” as defined in Section 75027 of the Food and Agricultural Code.
      5. (v) “Fish” as defined in Section 58609 of the Food and Agricultural Code.

   2. (B) All of the following food as defined in Section 109935 of the Health and Safety Code:

      1. (i) Rice.
      2. (ii) Beans.
      3. (iii) Fruits, nuts, and vegetables in canned, frozen, dried, dehydrated, and 100 percent juice forms.
      4. (iv) Any cheese, milk, yogurt, butter, and dehydrated milk meeting the requirements in Division 15 (commencing with Section 32501) of the Food and Agricultural Code.
      5. (v) Infant formula subject to Section 114094.5 of the Health and Safety Code.
      6. (vi) Vegetable oil and olive oil.
      7. (vii) Soup, pasta sauce, and salsa.
      8. (viii) Bread and pasta.
      9. (ix) Canned meats and canned seafood.

2. (2)

   1. (A) “Qualified taxpayer” means the person responsible for planting a crop, managing the crop, and harvesting the crop from the land.

   2. (B)

      1. (i) “Qualified taxpayer” also means the person responsible for growing or raising a qualified donation item, or harvesting, packing, or processing a qualified donation item, provided that person is not a retailer.
      2. (ii) As used in this subparagraph, “retailer” means a person primarily engaged in the business of making retail sales directly to the public.

3. (3)

   1. (A) “Qualified value” shall be calculated by using the weighted average wholesale price based on the qualified taxpayer’s total like grade wholesale sales of the donated item sold within the calendar month of the qualified taxpayer’s donation.
   2. (B) If no wholesale sales of the donated item have occurred in the calendar month of the qualified taxpayer’s donation, the “qualified value” shall be equal to the nearest regional wholesale market price for the calendar month of the donation based upon the same grade products as published by the United States Department of Agriculture’s Agricultural Marketing Service or its successor.

(h)

1. (1) A report required to be submitted pursuant to subdivision (g) shall be submitted in compliance with Section 9795 of the Government Code.
2. (2) The requirement for submitting a report imposed under subdivision (g) is inoperative on January 1, 2026, pursuant to Section 10231.5 of the Government Code.