Florida Senate - 2020                                    SB 1526
       
       
        
       By Senator Albritton
       
       
       
       
       
       26-01154A-20                                          20201526__
    1                        A bill to be entitled                      
    2         An act relating to food donation programs; creating s.
    3         220.197, F.S.; defining terms; creating an
    4         agricultural commodity donation tax credit; specifying
    5         requirements for applying for the tax credit;
    6         providing specifications for the application form;
    7         providing for unused credit to be carried forward and
    8         used under certain circumstances; providing a maximum
    9         annual amount for the tax credit; authorizing the
   10         Department of Agriculture and Consumer Services to
   11         adopt rules; amending s. 595.402; defining terms;
   12         amending s. 595.404, F.S.; revising the department’s
   13         powers and duties relating to school food and other
   14         nutrition programs; amending s. 595.405, F.S.;
   15         deleting a provision authorizing district school
   16         boards to opt out of implementing universal school
   17         breakfast programs; providing that district school
   18         boards that make breakfast meals available to students
   19         through an alternative service model shall be eligible
   20         to receive certain funds; authorizing district school
   21         boards to use share tables if certain conditions are
   22         met; requiring the department to collaborate with the
   23         Department of Health to distribute guidelines on
   24         implementing share tables; requiring district school
   25         boards to implement practices to reduce, recycle, and
   26         recover food waste; requiring the department to create
   27         a sponsor education campaign; authorizing the
   28         department to adopt rules; amending s. 595.406, F.S.;
   29         requiring the department to annually allocate to
   30         participating sponsors a reimbursement in addition to
   31         the sum appropriated for the Florida Farm to School
   32         Program if certain conditions are met; providing
   33         eligibility requirements for such reimbursement;
   34         authorizing the department to adopt rules; creating s.
   35         595.422, F.S.; requiring the department to develop the
   36         Florida Gleaning Support Grant Program; requiring the
   37         department to adopt rules to administer the program;
   38         requiring the department to promote and market the
   39         program to certain organizations and programs;
   40         creating s. 595.801, F.S.; requiring the department to
   41         conduct a study on certain geographical areas;
   42         providing requirements for the study; authorizing the
   43         department to employ a third-party vendor to conduct
   44         all or part of the study; providing an appropriation;
   45         authorizing the department to adopt rules; providing
   46         an effective date.
   47          
   48  Be It Enacted by the Legislature of the State of Florida:
   49  
   50         Section 1. Section 220.197, Florida Statutes, is created to
   51  read:
   52         220.197 Agricultural commodity donation tax credit.—
   53         (1) DEFINITIONS.—For purposes of this section, the term:
   54         (a) “Agricultural commodity” means any aquacultural,
   55  agricultural, apicultural, horticultural (including
   56  floricultural), viticultural, and vegetable products produced in
   57  this state or any class, variety, or utilization thereof, either
   58  in their natural state or as processed by a producer for the
   59  purpose of marketing such product, or by a processor as defined
   60  in s. 573.103, and shall include, but not be limited to, any
   61  one, any combination thereof, or all of the agricultural
   62  products, livestock and livestock products, poultry and poultry
   63  products, fish and seafood, and the products of the farms,
   64  waters, and forests of this state.
   65         (b) “Farmer” means a means a person who is engaged in the
   66  growing or producing of farm produce as defined in s. 768.137.
   67         (2) TAX CREDIT.—
   68         (a) For tax years beginning on or after January 1, 2021,
   69  an annual credit against the tax imposed by this chapter shall
   70  be granted to a farmer in the amount of 30 percent of the fair
   71  market value of agricultural commodities donated to charitable
   72  and nonprofit organizations for distribution to those in need.
   73         (b)Each farmer claiming a credit under this section must
   74  apply to the Department of Agriculture and Consumer Services by
   75  the date established by the Department of Agriculture and
   76  Consumer Services. The application form shall be adopted by rule
   77  of the Department of Agriculture and Consumer Services. The
   78  application form shall, at a minimum, require a sworn affidavit
   79  from each farmer certifying the volume and type of agricultural
   80  commodities donated which form the basis of the application and
   81  certifying that all information contained in the application is
   82  true and correct. Farmers shall also submit receipts from the
   83  charitable or nonprofit organization confirming the claimed
   84  donation.
   85         (c)If any credit granted under this section is not fully
   86  used for the first year in which it becomes available, the
   87  unused amount may be carried forward for a period not to exceed
   88  5 years. The amount carried forward may be used in a subsequent
   89  year when the tax imposed by this chapter exceeds the credit for
   90  such year under this section after applying the other credits
   91  and unused credit carryovers in the order provided in s.
   92  220.02(8).
   93         (d)The maximum amount of tax credit which may be granted
   94  to a farmer under this section in any calendar year is $5,000.
   95         (3) RULES.—The Department of Agriculture and Consumer
   96  Services may adopt rules to implement and administer this
   97  section, including rules prescribing forms, the documentation
   98  needed to substantiate a claim for the tax credit, and the
   99  specific procedures and guidelines for claiming the credit.
  100         Section 2. Section 595.402, Florida Statutes, is amended to
  101  read:
  102         595.402 Definitions.—As used in this chapter, the term:
  103         (1) “Agricultural commodities” means any and all
  104  aquacultural, agricultural, apicultural, horticultural
  105  (including floricultural), viticultural, and vegetable products
  106  produced in this state or any class, variety, or utilization
  107  thereof, either in their natural state or as processed by a
  108  producer for the purpose of marketing such product, or by a
  109  processor as defined in s. 573.103, and shall include, but not
  110  be limited to, any one, any combination thereof, or all of the
  111  agricultural products, livestock and livestock products, poultry
  112  and poultry products, fish and seafood, and the products of the
  113  farms, waters, and forests of this state. The term does not
  114  include beverages.
  115         (2)(1) “Commissioner” means the Commissioner of
  116  Agriculture.
  117         (3)(2) “Department” means the Department of Agriculture and
  118  Consumer Services.
  119         (4)Field gleaning” means the practice of collecting
  120  surplus, blemished, or unharvested crops from farmers’ fields
  121  for distribution to those in need.
  122         (5)(3) “Program” means any one or more of the school food
  123  and nutrition service programs that the department has
  124  responsibility over including, but not limited to, the National
  125  School Lunch Program, the Special Milk Program, the School
  126  Breakfast Program, the Summer Food Service Program, the Fresh
  127  Fruit and Vegetable Program, and any other program that relates
  128  to school nutrition.
  129         (6)(4) “School breakfast program” means a program
  130  authorized by s. 4 of the Child Nutrition Act of 1966, as
  131  amended, and administered by the department.
  132         (7)(5) “School district” means any of the 67 county school
  133  districts, including the respective district school board.
  134         (8) ”Share tables” means tables or stations where students
  135  may return whole food or beverage items they choose not to eat
  136  which are then made available to others who may want additional
  137  servings.
  138         (9)(6) “Sponsor” means any entity that is conducting a
  139  program under a current agreement with the department.
  140         (10)(7) “Summer nutrition program” means one or more of the
  141  programs authorized under 42 U.S.C. s. 1761.
  142         (11)(8) “Universal school breakfast program” means a
  143  program that makes breakfast available at no cost to all
  144  students regardless of their household income.
  145         Section 3. Section 595.404, Florida Statutes, is amended to
  146  read:
  147         595.404 School food and other nutrition programs; powers
  148  and duties of the department.—The department has the following
  149  powers and duties:
  150         (1) To conduct, supervise, and administer the program that
  151  will be carried out using federal or state funds, or funds from
  152  any other source.
  153         (2) To conduct, supervise, and administer a farmers’ market
  154  nutrition program to provide participants in the Special
  155  Supplemental Nutrition Program for Women, Infants, and Children
  156  (WIC) with locally grown fruits and vegetables that will be
  157  carried out using federal or state funds, or funds from any
  158  other source.
  159         (3) To fully cooperate with the United States Government
  160  and its agencies and instrumentalities so that the department
  161  may receive the benefit of all federal financial allotments and
  162  assistance available possible to carry out the purposes of this
  163  chapter.
  164         (4) To implement and adopt by rule, as required, federal
  165  regulations.
  166         (5) To act as agent of, or contract with, the Federal
  167  Government, another state agency, any county or municipal
  168  government, or sponsor for the administration of the program,
  169  including the distribution of funds provided by the Federal
  170  Government to support the program.
  171         (6) To provide any a “severe need school” the highest rate
  172  of reimbursement to which it is entitled under 42 U.S.C. s. 1773
  173  for each breakfast meal served as provided by 42 U.S.C. s. 1773.
  174         (7) To develop and propose legislation necessary to
  175  implement the program, encourage the development of innovative
  176  school food and nutrition services, and expand participation in
  177  the program.
  178         (8) To annually allocate among the sponsors, as applicable,
  179  funds provided from the school breakfast supplement in the
  180  General Appropriations Act based on the ratio of each district’s
  181  total number of free and reduced-price breakfast meals served to
  182  the total number of free and reduced-price lunch meals served.
  183         (9) To employ such persons as are necessary to perform its
  184  duties under this chapter.
  185         (10) To adopt rules covering the administration, operation,
  186  and enforcement of the program and the farmers’ market nutrition
  187  program, as well as to implement the provisions of this chapter.
  188         (11) To adopt and implement an appeal process by rule, as
  189  required by federal regulations, for applicants and participants
  190  under the programs implemented pursuant to this chapter,
  191  notwithstanding ss. 120.569 and 120.57-120.595.
  192         (12) To assist, train, and review each sponsor in its
  193  implementation of the program.
  194         (13) To advance funds from the program’s annual
  195  appropriation to a summer nutrition program sponsor, when
  196  requested, in order to implement the provisions of this chapter
  197  and in accordance with federal regulations.
  198         (14) To collect data on food purchased through the programs
  199  defined and described in ss. 595.402(5) ss. 595.402(3) and
  200  595.406 and to publish that data annually.
  201         (15) To enter into agreements with federal or state
  202  agencies to coordinate and cooperate in the implementation of
  203  nutrition programs.
  204         Section 4. Section 595.405, Florida Statutes, is amended to
  205  read:
  206         595.405 School nutrition program requirements.—
  207         (1) Each district school board shall consider the
  208  recommendations of the district school superintendent and adopt
  209  policies to provide for an appropriate food and nutrition
  210  program for students consistent with federal law and department
  211  rules.
  212         (2) Each district school board shall implement school
  213  breakfast programs that make breakfast meals available to all
  214  students in each school that serves any combination of grades
  215  kindergarten through 5.
  216         (3) Each district school board must annually set prices for
  217  breakfast meals at rates that, combined with federal
  218  reimbursements and state allocations, are sufficient to defray
  219  costs of school breakfast programs without requiring allocations
  220  from the district’s operating funds, except if the district
  221  school board approves lower rates.
  222         (4) Each school operating a breakfast program shall make a
  223  breakfast meal available if a student arrives at school on the
  224  school bus less than 15 minutes before the first bell rings and
  225  shall allow the student at least 15 minutes to eat the
  226  breakfast.
  227         (5) Each district school board is encouraged to provide
  228  universal, free school breakfast meals to all students in each
  229  elementary, middle, and high school. A universal school
  230  breakfast program shall be implemented in each school in which
  231  80 percent or more of the students are eligible for free or
  232  reduced-price meals, unless the district school board, after
  233  considering public testimony at two or more regularly scheduled
  234  board meetings, decides not to implement such a program in such
  235  schools.
  236         (6) To increase school breakfast and universal school
  237  breakfast program participation, each district school board
  238  must, to the maximum extent practicable, make breakfast meals
  239  available to students through alternative service models as
  240  described in publications of the Food and Nutrition Service of
  241  the United States Department of Agriculture for the federal
  242  School Breakfast Program.
  243         (7) Each district school board that makes breakfast meals
  244  available to students through an alternative service model shall
  245  receive funds from the school breakfast supplement in the
  246  General Appropriations Act as provided in s. 585.404 for each
  247  reimbursable breakfast meal served through the alternative
  248  service model.
  249         (8) Each district school board shall annually provide
  250  information prepared by the district’s food service
  251  administration regarding available school breakfast programs.
  252  The information shall be communicated through school
  253  announcements and notices sent to all parents.
  254         (9)(8) A district school board may operate a breakfast
  255  program providing for food preparation at the school site or in
  256  central locations with distribution to designated satellite
  257  schools, or any combination thereof.
  258         (10)A district school board may use share tables in a
  259  manner that complies with state and local health and food safety
  260  requirements to prevent food waste and to encourage consumption
  261  of the food items offered as part of the program.
  262         (11)The department shall distribute guidelines to
  263  districts and sponsors, in collaboration with the Department of
  264  Health, for implementing share tables, including, but not
  265  limited to, guidelines for determining which food components may
  266  be shared or reused as a part of a later reimbursable meal,
  267  sharing items that require cooling, complying with state and
  268  local health and food safety requirements, supervision and
  269  monitoring requirements, and best practices for promotion of
  270  share tables to students and families.
  271         (12) To reduce food waste in school kitchens and
  272  cafeterias, each district school board must, to the maximum
  273  extent practicable, implement practices to reduce, recycle, and
  274  recover food waste as described in publications of the Food and
  275  Nutrition Service of the United States Department of Agriculture
  276  and the United States Environmental Protection Agency.
  277         (13) The department shall create a sponsor education
  278  campaign to provide best practices for preventing and reducing
  279  food waste in school food and nutrition programs and guidance
  280  related to the protections afforded under s. 768.136.
  281         (14)The department may adopt rules to implement and
  282  administer this section.
  283         Section 5. Section 595.406, Florida Statutes, is amended to
  284  read:
  285         595.406 Florida Farm to School Program.—
  286         (1) In order to implement the Florida Farm to School
  287  Program, the department shall develop policies pertaining to
  288  school food services which encourage:
  289         (a) Sponsors to buy fresh and high-quality foods grown in
  290  this state when feasible.
  291         (b) Farmers in this state to sell their products to
  292  sponsors, school districts, and schools.
  293         (c) Sponsors to demonstrate a preference for competitively
  294  priced organic food products.
  295         (d) Sponsors to make reasonable efforts to select foods
  296  based on a preference for those that have maximum nutritional
  297  content.
  298         (2) The department shall provide outreach, guidance, and
  299  training to sponsors, schools, school food service directors,
  300  parent and teacher organizations, and students about the benefit
  301  of fresh food products from farms in this state.
  302         (3) The department may recognize sponsors who purchase at
  303  least 10 percent of the food they serve from the Florida Farm to
  304  School Program.
  305         (4) The department shall annually allocate to participating
  306  sponsors the sum appropriated by the Legislature for the Florida
  307  Farm to School Program an additional reimbursement for each meal
  308  served if at least one component of the meal is comprised of a
  309  Florida-grown agricultural commodity, as defined in s. 595.402.
  310  To be eligible for the reimbursement the sponsor must report the
  311  name of the farmer, farm, or facility producing the agricultural
  312  commodity and the county where the agricultural commodity was
  313  grown or produced to the department when the request for
  314  reimbursement is submitted.
  315         (5) The department may adopt rules to implement and
  316  administer this section.
  317         Section 6. Section 595.422, Florida Statutes, is created to
  318  read:
  319         595.422 Florida Gleaning Support Grant Program; creation;
  320  administration.
  321         (1) The department shall:
  322         (a) Develop the Florida Gleaning Support Grant Program and
  323  establish grant award requirements for gleaners as defined in s.
  324  768.136 and field gleaning organizations for the purpose of
  325  receiving grant awards.
  326         (b) Adopt by rule eligibility, application, and selection
  327  criteria for the receipt of grants under this section.
  328         (c) Promote and market the program to field gleaning
  329  organizations and food recovery programs and organizations as an
  330  opportunity to compete for grant funding.
  331         Section 7. Section 595.801, Florida Statutes, is created to
  332  read:
  333         595.801 Access to healthy food environments.—
  334         (1) The department shall conduct a study on geographical
  335  areas with limited access to affordable and nutritious food. The
  336  study shall assess the prevalence of limited access to
  337  affordable and nutritious food throughout the state,
  338  particularly in areas composed of predominantly lower-income
  339  communities. The study must:
  340         (a) Identify the characteristics and indicators of areas
  341  with limited access to affordable and nutritious food.
  342         (b)Identify the effect of limited access to affordable and
  343  nutritious food on local populations.
  344         (c) Analyze the accuracy of current methodologies for
  345  measuring food access.
  346         (d) Provide recommendations for a redefined methodology for
  347  identifying areas with limited access to affordable and
  348  nutritious foods to more accurately characterize the state’s
  349  food environment.
  350         (2) The department may enter into an agreement with a
  351  third-party vendor to conduct all or part of the study.
  352         (3)The department may adopt rules to implement and
  353  administer this section.
  354         Section 8.  (1) For the 2020-2021 fiscal year, the sum of
  355  $1 million in nonrecurring funds from the General Revenue Fund
  356  is appropriated to the department for the purpose of
  357  implementing the program created in s. 595.422.
  358         (2) For the 2020-2021 fiscal year, the sum of $500,000 in
  359  nonrecurring funds from the General Revenue Fund is appropriated
  360  to the department for the purpose of implementing the program
  361  created in s. 595.422.
  362         (3) For the 2020-2021 fiscal year, the sum of $150,000 in
  363  nonrecurring funds from the General Revenue Fund is appropriated
  364  to the department for the purpose of conducting the study as
  365  specified in s. 595.801.
  366         Section 9. This act shall take effect July 1, 2020.