Iowa § 190B.104 From farm to food donation tax credit — eligibility

Iowa Statutes

§ 190B.104 — From farm to food donation tax credit — eligibility

Iowa § 190B.104

Title VAGRICULTURE

Ch. 190BFARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES

This text of Iowa § 190B.104 (From farm to food donation tax credit — eligibility) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 190B.104 (2026).

Text

In order to qualify for a from farm to food donation tax credit, all of the following must apply:

1.The taxpayer must produce the donated food commodity.

2.The taxpayer must transfer title to the donated food commodity to an Iowa food bank, or an Iowa emergency feeding organization, recognized by the department. The taxpayer shall not receive remuneration for the transfer.

3.The donated food commodity cannot be damaged or out-of-condition and declared to be unfit for human consumption by a federal, state, or local health official. A food commodity that meets the requirements for donated foods pursuant to the federal emergency food assistance program satisfies this requirement.

4.A taxpayer claiming the tax credit shall provide documentation supporting the tax credit claim in a form and

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In order to qualify for a from farm to food donation tax credit, all of the following must
apply:
1. The taxpayer must produce the donated food commodity.
2. The taxpayer must transfer title to the donated food commodity to an Iowa food bank,
or an Iowa emergency feeding organization, recognized by the department. The taxpayer
shall not receive remuneration for the transfer.
3. The donated food commodity cannot be damaged or out-of-condition and declared to
be unfit for human consumption by a federal, state, or local health official. A food commodity
that meets the requirements for donated foods pursuant to the federal emergency food
assistance program satisfies this requirement.
4. A taxpayer claiming the tax credit shall provide documentation supporting the tax
credit claim in a form and manner prescribed by the department by rule.