Tax Incentives

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

October 2024

Atlas – Vietnam Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

September 2024

Initial assessment of the efficacy of food recovery policies in US States for increasing food donations and reducing waste

Prevention

Liability Protections | Tax Incentives | MITRE

March 2024

This paper examines the primary impact of two categories of food recovery policies on food donation and the secondary impact on food safety, food waste, and food insecurity in U.S. states. Food donation can reduce food waste while mitigating food insecurity, and it can be promoted in U.S. states through liability protection policies that provide legal protection to food donors and through tax policies that financially reward food donors via deductions and/or credits. To evaluate the effects of these policies, state food recovery policies were coded and compared. Using data from multiple sources, this study found a correlation between states with stronger liability protection policies and more food donations, and between states that provide tax incentivizes and more food waste. This paper discusses the implications of these findings.

Atlas – Tax Policy Issue Brief

Tax Incentives | Issue Brief | Tax Policy | Tax Barriers

December 2023

This brief explores fiscal policies, discussing how tax regimes can either incentivize or discourage food donations based on their structure and associated costs.

Achieving Zero Food Waste: A State Policy Toolkit

May 2023

In response to constituent demand, state leaders are at the forefront of advancing efforts to tackle food waste across the United States—ensuring food makes it to those experiencing food insecurity, creating jobs and economic opportunities, while also addressing environmental harms and climate change. FLPC, in collaboration with the Zero Food Waste Coalition, created this toolkit to similarly embolden officials and advocates from across the country to learn from each other’s successes and accelerate their own leadership and impact. This toolkit contains a range of tried and tested policies that states can use to prevent food waste and keep food out of landfills and incinerators.

Atlas – Paraguay Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

March 2023

Community Fridges: Legal Questions and Answers

Recovery

Liability Protections | Tax Incentives

December 2022

This guide was written and compiled by FLPC, the Hofstra Law School Community and Economic Development Clinic, and the UCLA School of Law Food Law and Policy Clinic, with significant input from the Sustainable Economies Law Center. It includes answers to legal questions that are often posed by those operating or wishing to operate community fridges in New York, Boston, Chicago, Los Angeles, and Las Vegas.

Atlas – Ghana Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies | Issue Brief

October 2022

Atlas – Nigeria Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

September 2022

Atlas – South Africa Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

September 2022

Wisconsin Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Washington, D.C. Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Tennessee Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Pennsylvania Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Ohio Food Waste Policy Gap Analysis and Inventory – Report

July 2022

North Carolina Food Waste Policy Gap Analysis and Inventory – Report

July 2022

New Jersey Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Michigan Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Maryland Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Illinois Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Georgia Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Florida Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Colorado Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Great Lakes Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Southeast Food Waste Policy Gap Analysis and Inventory – Report

July 2022

Mid-Atlantic Food Waste Policy Gap August 2021 Analysis And Inventory Report

July 2022

Atlas – Kenya Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

May 2022

A Gleaning Guide for Farmers

Recovery

Liability Protections | Tax Incentives

April 2022

Opportunities to Reduce Food Waste in the 2023 Farm Bill

April 2022

Opportunities to Reduce Food Waste in the 2023 Farm Bill details how Congress can act to reduce food waste and recommends specific provisions to include in the 2023/2024 Farm Bill. Given the bipartisan support for measures to reduce food waste, the farm bill provides an exciting opportunity to invest in food waste reduction efforts for greater social, economic, and environmental benefits. This report breaks food waste recommendations into four categories, based on whether they are intended to prevent food waste, increase food recovery, recycle food scraps through composting or anaerobic digestion, or coordinate food waste reduction efforts.

The Role of Policy in Food Loss and Waste

Liability Protections | Tax Incentives | Food Waste Deterrence Policies

June 2021

Book Chapter in The Economics of Food Loss in the Produce Industry, Taylor & Francis (Minor, Thornsbury, and Mishra eds., 2019).

Atlas – United Kingdom Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

April 2021

Atlas – Guatemala Food Donation Policy Landscape

Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies | Issue Brief

March 2021

Atlas – Costa Rica Food Donation Policy Landscape

Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies | Issue Brief

March 2021

Atlas – Peru Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

February 2021

Atlas – India Food Donation Policy Landscape

Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies | Issue Brief

June 2020

Atlas – Canada Food Donation Policy Landscape

Liability Protections | Government Grants and Incentives | Tax Incentives | Food Waste Deterrence Policies

June 2020

Food Recovery in the District of Columbia: A Legal Guide

Date Labeling | Liability Protections | Tax Incentives | Food Safety for Food Donations

October 2019

This legal guide answers some of the most common legal questions raised by businesses, schools, charities, and other stakeholders regarding food donation and food recovery in the District of Columbia. This guide was originally published in October 2017 and was updated in 2019 after the District adopted the Save Good Food Amendment Act.

Good Laws, Good Food: Putting Local Food Policy to Work for Our Communities

October 2017

Section VIII of this toolkit discusses state and local policies to decrease and recover food that would otherwise be wasted.

Moving Food Waste Forward Policy Recommendations for Next Steps in Pennsylvania

September 2017

The Harvard Law School Food Law and Policy Clinic was commissioned by Philabundance to develop this report outlining legislative strategies and regulatory opportunities that could reduce food waste in Pennsylvania. The goal of this report is to understand how to build on best practices from across the country and address the unique strengths and challenges within Pennsylvania.

Don’t Waste, Donate: Enhancing Food Donations Through Federal Policy

Prevention | Recovery

Date Labeling | Liability Protections | Tax Incentives | Food Safety for Food Donations

March 2017

A number of federal laws and policies strive to enhance food recovery, yet many are out of touch with the evolving landscape of food donation and the effectiveness of others is limited by a number of barriers. This policy paper presents actions the federal government can take to better align federal laws and policies with the objective of increasing donation of safe surplus food.

Moving Food Waste Forward | Policy Recommendations for Next Steps in Massachusetts

February 2017

In October of 2016, the Harvard Food Law and Policy Clinic released Keeping Food Out of the Landfill: Policy Ideas for States and Localities, a resource that provides detailed information on how states and local governments can contribute to local food waste reduction. This report applies and refines that resource to provide information and recommendations specific to Massachusetts stakeholders. Massachusetts stakeholders can use the information in this report to determine key priorities for next steps in policy change to further reduce the amount of food wasted in the state.

ReFED Policy Finder

State | National

January 2017

Since 2017, FLPC and ReFED have partnered together on the Policy Finder, a tool which provides information on six policy areas that affect food waste nationwide: Date Labeling, Tax Incentives, Liability Protections, Food Safety for Food Donations, Animal Feed, and Organic Waste Bans. In addition to state laws, the Policy Finder provides an overview of current federal policies, proposed federal policies, and future policy goals. The Policy Finder is meant to be a tool for nonprofits, businesses, and government officials to understand current policies in their jurisdiction and nationwide and use this knowledge to advocate for better policies.

Keeping Food Out of the Landfill

Prevention | Recovery

State | National

Date Labeling | Liability Protections | Tax Incentives | Food Safety for Food Donations

October 2016

This toolkit was developed in response to the growing state and local interest in adopting policies to reduce the amount of food that goes to waste. This toolkit surveys eight different policy areas that state and local governments can examine as methods to reduce food waste and increase food recovery. This toolkit also provides information about the relevant federal laws, because they often serve as a legal floor, on which states can layer additional protections or opportunities. This toolkit should be useful to legislators on the state and local levels and their staff members, to the vast array of potential food donors (including large and small businesses, farmers, food producers, manufacturers, schools, institutions, and end consumers), and to activists and concerned citizens seeking to use policy to reduce food waste. The suggestions and highlighted best practices are intended to provide context and resources for state and local actors as they seek to improve their local food recovery landscape.

Federal Enhanced Tax Deduction for Food Donation

Prevention