Code of Maryland Regulations
Title 15 - MARYLAND DEPARTMENT OF AGRICULTURE
Subtitle 01 - OFFICE OF THE SECRETARY
Chapter 15.01.12 - Food Donation Program
Section 15.01.12.04 - Tax Credit Certificate Administrator

(a) The date of donation;

(b) The identity of the qualified farm;

(c) The type of donation;

(d) The weight of the donation;

(e) The value of the donation;

(f) The maximum amount of the tax credit for which the qualified farm is eligible; and

(g) Any other information the State Department of Agriculture or Comptroller requires.

(a) After the Secretary notifies each TCCA to stop issuing tax credit certificates when the total amount of the tax credit certificates issued during the fiscal year equals or exceeds $50,000, the Secretary may authorize the issuance of any remaining credits as provided in this regulation.

(b) Within 20 days from receipt of the Secretary's notification, a TCCA may request written permission from the Secretary to issue additional tax credit certificates during the current fiscal year, specifying the dollar amount in additional tax credits it seeks to issue and the basis for that request (e.g., to support its request, the TCCA may be requested by MDA to provide information indicating the amount of food donations by type that it has received and is likely to receive from qualified farms during the current fiscal year, and other such records showing that its request is reasonable).

(c) The Secretary shall review each timely request from a TCCA in conjunction with other timely requests and assess whether the basis for the request is reasonable.

(d) If the total dollar amount of the requests received from all TCCAs does not exceed $50,000, the Secretary may permit each TCCA to issue tax credits up to the amount specified in its request and will notify each TCCA of its determination in writing.

(e) If the total dollar amount of the requests received from all TCCAs exceeds $50,000, the Secretary shall strive to distribute the additional tax credits to each TCCA for food donations from qualified farms in a fair and equitable manner.

(f) If a TCCA recognizes that it will be unable to issue the tax credits that the Secretary has authorized under either §A(5)(d) or (e) of this regulation, it shall immediately notify the Secretary who will strive to distribute these certificates in a fair and equitable manner to those TCCAs still in need of additional tax credits.