Fresh Food Tax Credits (FFTC) aim to strengthen local agriculture, increase nutritious food donations, and reduce food waste. This qualitative research examined New Brunswick (NB) agricultural producers' awareness and interest in using FFTCs if adopted by NB; and the culture, capacity, and practices of NB food banks to receive more perishable foods. Six semi-structured interviews with key informants from rural and urban food banks and producers in the Fredericton Area were conducted. The results suggest that at the 50% credit level, agricultural producers will be incentivized to donate more, waste less, and grow more. However, NB food banks' current culture, capacity, and practices are not favorable to handling more fresh local fruits and vegetables. The top three barriers are procurement, physical infrastructure and equipment, and staff attitudes and perceptions. If addressed, a NB FFTC has potential to increase the quantity of fresh local food in food banks across NB.
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