SB 636 - Under the act, a taxpayer may claim a tax credit not in excess of five thousand dollars for establishing or improving a small-scale specialty crop farm, as defined in the act, in a food desert that focuses on food production. The total amount of tax credits that may be authorized for all taxpayers for eligible expenses incurred on a small-scale specialty crop farm shall not exceed twenty-five thousand dollars. The act creates a "Socially Disadvantaged Communities Outreach Program" to connect certain socially disadvantaged communities, as defined in the act, with access to healthy fresh food and skills related to food production. This program provides financial assistance, encourages activities that promote agriculture or specialty crop farming, as defined in the act, provides educational and skill training related to food production, addresses food deserts, as defined in the act, in urban and rural areas of such communities.
Under the act, the Department of Agriculture shall designate an employee to administer and monitor the program and to serve as a liaison to such communities. Such employee shall be responsible for the following:
(1) Provide leadership at the state level to encourage participation in programs to meet the goals under the program;
(2) Conduct workshops and other sessions that provide educational and skills training related to food production to residents of such communities; and
(3) Seek funding, as described in the act, to support the Program.
On or before December 31 of each year, the Department shall submit a report to the General Assembly detailing the number or residents who received training under the program, the number of tax credits received under the act, and any other recommendations to improve the program.
This act is identical to a provision in HCS/SS/SB 143 (2023), and substantially similar to HB 1125 (2023) and HB 1383 (2023).
JULIA SHEVELEVA