Improving nutrition in Massachusetts emergency food systems

A tiered tax credit and distribution standards approach

Abstract

Introduction

Massachusetts faces a worsening food insecurity crisis: 37% of households were food insecure in 2024, up from 19% in 2019, with four regional food banks serving 882,000 people (Greater Boston Food Bank, 2025). Yet quantity alone does not ensure health. Food pantry clients consume diets high in processed foods, with Healthy Eating Index scores up to 20 points below national averages (Simmet et al., 2017), and face elevated rates of diabetes, hypertension, and cardiovascular disease (Eicher-Miller, 2020). Massachusetts bears over US$41.4 billion in annual chronic disease costs; preventing just 1% of new diabetes cases statewide would save an estimated US$66 million annually (American Diabetes Association, 2025; Massachusetts Department of Public Health, n.d.). . . .