A BILL TO BE ENTITLED
AN ACT to provide a tax credit for donating and processing of deer meat for donation to charitable ORGANIZATIONS.
The General Assembly of North Carolina enacts:
SECTION 1.  Part 2 of Article 4 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑153.11.  Credit for donating deer meat.
(a)	Processing Credit. – A taxpayer that is a meat processor that contracts with a nonprofit organization engaged in distributing food to the needy to process legally harvested deer for donation to that nonprofit organization is eligible for a credit against the tax imposed by this Part. The amount of the credit is equal to twenty‑five dollars ($25.00) per deer carcass processed and donated. In order to be eligible for the credit allowed in this subsection, the meat processor must have no citations in the preceding three years for failure to be in compliance with any rules applicable to the handling or processing of meat or meat food products promulgated by The Board of Agriculture, the United States Department of Agriculture, or any other entity regulating meat processing.
(b)	Donation Credit. – A taxpayer who donates a deer the taxpayer has legally harvested to a meat processor described in subsection (a) of this section for distribution to the needy is eligible for a credit against the tax imposed by this Part. The amount of the credit is equal to twenty‑five dollars ($25.00) per deer carcass harvested and donated. In order to be eligible for the credit allowed in this subsection, the taxpayer must have no citations pertaining to wild animals in the preceding three years for violations of Subchapter 4 of Chapter 113 of the General Statutes or of any rule adopted by the Wildlife Resources Commission under the authority of that Subchapter.
(c)	Limitations. – The credit allowed under this section is subject to the following limitations:
(1)	The credit may not exceed the lesser of (i) the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowable except tax payments made by or on behalf of the taxpayer or (ii) the amount of the credit multiplied by 100 deer carcasses.
(2)	No credit is allowed for any donation for which a taxpayer claims a deduction.
(d)	Carryforward. – Any unused portion of a credit allowed in this section may be carried forward for the succeeding five years.
(e)	Substantiation. – Upon request, to support the credit allowed by this section, the taxpayer must file with its income tax return, for the taxable year in which the credit is claimed, a certification by the Wildlife Resources Commission stating the number of deer carcasses donated and the final disposition of processed venison.
(f)	Sunset. – This section is repealed effective for taxable years beginning on or after January 1, 2024."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2019.