(a)For the purposes of this section:
(1)“Canned food” means any food that has been commercially processed, prepared and hermetically sealed for human consumption, including, but not limited to, a canned or preserved fruit or vegetable;
(2)“Food relief organization” means a public or private entity, including, but not limited to, a community-based organization, food bank, food pantry or soup kitchen, that, on a nonprofit basis and in the ordinary course of such entity's business or operations, provides nutritional assistance to individuals in this state who are in need of such assistance, free of charge;
(3)“Perishable food” means any food, including, but not limited to, a fresh, frozen or refrigerated bakery product, dairy product, fruit, packaged meat, packaged seafood or vegetable, t
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(a) For the purposes of this section: (1) “Canned food” means any food that has been commercially processed, prepared and hermetically sealed for human consumption, including, but not limited to, a canned or preserved fruit or vegetable; (2) “Food relief organization” means a public or private entity, including, but not limited to, a community-based organization, food bank, food pantry or soup kitchen, that, on a nonprofit basis and in the ordinary course of such entity's business or operations, provides nutritional assistance to individuals in this state who are in need of such assistance, free of charge; (3) “Perishable food” means any food, including, but not limited to, a fresh, frozen or refrigerated bakery product, dairy product, fruit, packaged meat, packaged seafood or vegetable, that may spoil or otherwise become unfit for human consumption because of its nature, physical condition or type; and (4) “Supermarket” means (A) a retail food store occupying a total retail sales area of at least three thousand five hundred square feet, or (B) a large discount department store that (i) sells a complete line of grocery merchandise, (ii) continuously offers for sale fresh produce and meats, poultry, seafood, nuts and dairy products, (iii) maintains a bakery, as defined in section 21a-151 , (iv) is locally permitted as a class 3 food establishment, as defined in section 19a-36g , and (v) has registered at least one weighing or measuring device pursuant to subsection (b) of section 43-3 . (b) An insurer that delivers, issues for delivery, renews, amends or continues in this state a commercial risk insurance policy or rider to such policy which provides coverage for the spoilage of canned food or perishable food shall provide coverage to the same extent for canned food or perishable food that is donated by a food relief organization or a supermarket. (c) To the extent a tax deduction or tax credit is allowed under any provision of the general statutes for a donation described in subsection (b) of this section, no supermarket that donates to a food relief organization any canned food or perishable food and receives payment from an insurer for such canned food or perishable food shall avail itself of a tax deduction or tax credit for the amount of such payment.