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

(a) 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).

(b)

(1) 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.

(2) 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.

(c) 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.