This credit is for qualified taxpayers who donate fresh fruits or fresh vegetables to a food bank located in California. The credit is non-refundable, and the unused credit may be carried forward for seven years. The credit is equal to 15% of the qualified value of the donated fruits or vegetables, based on weighted average wholesale price. This credit applies to taxable years beginning on or after January 1, 2020, and before January 1, 2027, and may be claimed only on a timely filed original return. For more information, see form FTB 3814, New Donated Fresh Fruits or Vegetables Credit.