In cooperation with the Comptroller, this chapter explains the Secretary of Agriculture’s Food Donation Program, which provides a tax credit against the State income tax for eligible food donations made by a farm located in Maryland.

Authority: Tax-General Article, §10-745, Annotated Code of Maryland

Effective date:

Regulations .01—.07 adopted as an Emergency provision effective September 8, 2017 (44:20 Md. R. 944); emergency status expired effective January 3, 2018

Regulations .01—.07 adopted effective June 4, 2018 (45:11 Md. R. 579)

Regulation .01 amended effective April 6, 2020 (47:7 Md. R. 384); November 13, 2023 (50:22 Md. R. 978)

Regulation .02B amended effective April 6, 2020 (47:7 Md. R. 384)

Regulation .03 amended effective April 6, 2020 (47:7 Md. R. 384); November 13, 2023 (50:22 Md. R. 978)

Regulation .04A, B amended effective April 6, 2020 (47:7 Md. R. 384)

Regulation .04B amended effective November 13, 2023 (50:22 Md. R. 978)