# COMAR Title 15 — Maryland Department of Agriculture

## Subtitle 01 — Office of the Secretary

### Chapter 12 — Food Donation Program

#### Regulation .01 Purpose.

*COMAR 15.01.12.01*

In cooperation with the Comptroller, this chapter explains the Secretary of Agriculture’s Food Donation Program, which provides a tax credit against the State income tax for eligible food donations made by a farm located in Maryland.