Tax on residents and nonresidents — Credits — Tax credit for farm to food donations.

For tax years beginning on or after January 1, 2015, a taxpayer may claim a nonrefundable credit against taxes imposed by this subchapter for food commodity donations made during the tax year to a District of Columbia food bank or shelter recognized as a tax- exempt organization pursuant to 26 U.S.C. § 501(c)(3). The credit claimed in subsection (a) of this section shall equal 50% of the value of the contribution and shall not exceed $ 2,500 per taxpayer per tax year. If a taxpayer elects to claim the credit for a contribution, no deduction under § 47-1803.03(b) shall be allowed on account of the contribution. A donated food commodity shall not be damaged, out-of-condition, nor of a condition that would be considered unfit for human consumption under District or federal law or regulations. If the amount of a tax credit under this section exceeds a taxpayer's tax liability under this chapter for a tax year, the amount of the tax credit that exceeds the taxpayer's income liability may be carried forward for a period not to exceed the following 5 tax years. A taxpayer claiming the tax credit shall provide documentation supporting the tax credit claim in a form and manner prescribed by the Chief Financial Officer. For the purposes of this section, the term “food commodity” means vegetables, fruits, grains, mushrooms, honey, herbs, nuts, seeds, or rootstock grown in the District by urban farming, as defined in § 48-401(5), or by a community garden, as defined in § 48-401(1), that are intended to be used as food in its perishable state and are approved by regulatory authorities. Applicability of D.C. Law 20-248: Section 6183 of D.C. Law 21-36 removed the funding requirement and other applicability restrictions in D.C. Law 20-248, § 302, as enacted. Section 301 of D.C. Law 20-248 provided that nothing in the act shall be construed to create a governmental liability or cause of action against the District related to the safety of food purchased on District lands by non-governmental entities.