Provides a nonrefundable tax credit, up to $25,000 annually, to food businesses that donate food, meals, or crops to a nonprofit food distribution organization; defines "nonprofit food distribution organization" as a tax-exempt entity whose principal purpose is providing food to the needy or selling food at a charge sufficient only to cover the cost of handling such food; disallows credit for food transferred out of state, used in exchange for goods or services, or sold for a profit; requires donors to certify compliance with tax credit program rules; exempts food businesses from liability for damages or injury arising from the condition of donated food, provided that program conditions are met and the food meets public health standards; allows for preparation of donated food in private homes, subject to statutory program conditions as well as food safety regulations to be promulgated by the Department of Public Health; reinstates donor liability if the donated food was misbranded or adulterated, manufactured, processed, handled, or stored in violation of public health regulations, or causes injury arising out of the food's condition, resulting from gross negligence, recklessness, or intentional misconduct.