SB 881: Income taxation: credits: voluntary contributions: food bank donations.

This bill amends existing tax laws to allow for a 15% credit for qualified taxpayers who donate fresh fruits or vegetables, specified raw agricultural products, or processed foods to a food bank. The credit is available for taxable years before January 1, 2032. The bill also extends a reporting requirement for the utilization of this credit until January 1, 2031. Additionally, it extends the provisions for a voluntary tax contribution fund, allowing individuals to contribute excess amounts for the support of the fund until January 1, 2037.