Assembly Bill A1812B

2015-2016 Legislative Session

Establishes a tax credit for farmers who make food donations to food banks or other public, charitable or not-for-profit emergency food programs

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Archive: Last Bill Status - In Senate Committee Rules Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

multi-Sponsors

2015-A1812 - Details

See Senate Version of this Bill:
S3603
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A7278, S6752
2013-2014: A3453, A9164, A8986, S2768

2015-A1812 - Summary

Establishes a tax credit for farmers who make food donations to food banks or other public, charitable or not-for-profit emergency food programs.

2015-A1812 - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1812

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 13, 2015
                               ___________

Introduced  by  M.  of A. MARKEY, BARRETT, STIRPE, MILLER, MOSLEY, OTIS,
  SKARTADOS, SKOUFIS, CRESPO, GUNTHER, TITONE, SCARBOROUGH,  MAGNARELLI,
  PEOPLES-STOKES,   FAHY,  JAFFEE,  RUSSELL,  SIMANOWITZ,  SEPULVEDA  --
  Multi-Sponsored by -- M. of A. ABBATE,  CAMARA,  COOK,  GLICK,  PERRY,
  RIVERA,  ROBINSON,  SCHIMEL,  THIELE  -- read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to establishing  a  credit  for
  farmers who donate to a food bank or other emergency food program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (n-1) to read as follows:
  (N-1) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL.  IN  THE  CASE  OF  A TAXPAYER WHO IS AN ELIGIBLE FARMER, THERE
SHALL BE ALLOWED A  CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER  PROVIDED
AGAINST  THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT OF THE TAXPAYER'S QUALIFIED DONATIONS, AS DEFINED IN
PARAGRAPH THREE OF THIS SUBSECTION, MADE  TO  ANY  FOOD  BANK  OR  OTHER
PUBLIC,  CHARITABLE  OR  NOT-FOR-PROFIT EMERGENCY FOOD PROGRAM OPERATING
WITHIN THIS STATE UP TO A ONE THOUSAND DOLLAR LIMIT DURING  THE  TAXABLE
YEAR.  IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION FOR ANY TAXABLE
YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID THEREON.
  (2) ELIGIBLE FARMER. FOR PURPOSES OF THIS SUBSECTION, THE TERM "ELIGI-
BLE FARMER" MEANS A TAXPAYER WHOSE FEDERAL GROSS INCOME FROM FARMING FOR
THE  TAXABLE YEAR IS AT LEAST TWO-THIRDS OF EXCESS FEDERAL GROSS INCOME.
EXCESS FEDERAL GROSS INCOME MEANS THE AMOUNT  OF  FEDERAL  GROSS  INCOME
FROM  ALL SOURCES FOR THE TAXABLE YEAR REDUCED BY THE SUM (NOT TO EXCEED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05723-01-5

co-Sponsors

multi-Sponsors

2015-A1812A - Details

See Senate Version of this Bill:
S3603
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A7278, S6752
2013-2014: A3453, A9164, A8986, S2768

2015-A1812A - Summary

Establishes a tax credit for farmers who make food donations to food banks or other public, charitable or not-for-profit emergency food programs.

2015-A1812A - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1812--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 13, 2015
                               ___________

Introduced  by  M.  of A. MARKEY, BARRETT, STIRPE, MILLER, MOSLEY, OTIS,
  SKARTADOS,   SKOUFIS,    CRESPO,    GUNTHER,    TITONE,    MAGNARELLI,
  PEOPLES-STOKES,  FAHY,  JAFFEE, RUSSELL, SIMANOWITZ, SEPULVEDA, ROSEN-
  THAL, McDONALD, GOTTFRIED, PALMESANO, SALADINO, FRIEND, DUPREY, BRABE-
  NEC,  BROOK-KRASNY,  MAGEE,  FINCH,  COOK,  STECK,  DiPIETRO,  ARROYO,
  CAHILL,  PALUMBO,  LINARES  --  Multi-Sponsored by -- M. of A. ABBATE,
  BRAUNSTEIN, CERETTO, GLICK, LUPARDO, McLAUGHLIN, PERRY, RIVERA, ROBIN-
  SON, SCHIMEL, TENNEY, THIELE -- read once and referred to the  Commit-
  tee  on  Ways and Means -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to establishing  a  credit  for
  farmers who donate to a food bank or other emergency food program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (n-1) to read as follows:
  (N-1) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL.  IN  THE  CASE  OF  A TAXPAYER WHO IS AN ELIGIBLE FARMER, THERE
SHALL BE ALLOWED A  CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER  PROVIDED
AGAINST  THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT OF THE TAXPAYER'S QUALIFIED DONATIONS, AS DEFINED IN
PARAGRAPH THREE OF THIS SUBSECTION, MADE  TO  ANY  FOOD  BANK  OR  OTHER
PUBLIC,  CHARITABLE  OR  NOT-FOR-PROFIT EMERGENCY FOOD PROGRAM OPERATING
WITHIN THIS STATE UP TO A ONE THOUSAND DOLLAR LIMIT DURING  THE  TAXABLE
YEAR.  IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION FOR ANY TAXABLE
YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID THEREON.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05723-03-5

co-Sponsors

multi-Sponsors

2015-A1812B (ACTIVE) - Details

See Senate Version of this Bill:
S3603
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A7278, S6752
2013-2014: A3453, A9164, A8986, S2768

2015-A1812B (ACTIVE) - Summary

Establishes a tax credit for farmers who make food donations to food banks or other public, charitable or not-for-profit emergency food programs.

2015-A1812B (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1812--B

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 13, 2015
                               ___________

Introduced  by  M.  of A. MARKEY, BARRETT, STIRPE, MILLER, MOSLEY, OTIS,
  SKARTADOS,   SKOUFIS,    CRESPO,    GUNTHER,    TITONE,    MAGNARELLI,
  PEOPLES-STOKES,  FAHY,  JAFFEE, RUSSELL, SIMANOWITZ, SEPULVEDA, ROSEN-
  THAL, McDONALD, GOTTFRIED, PALMESANO, SALADINO, FRIEND, DUPREY, BRABE-
  NEC, MAGEE, FINCH, COOK, STECK,  DiPIETRO,  ARROYO,  CAHILL,  PALUMBO,
  LINARES -- Multi-Sponsored by -- M. of A. ABBATE, BRAUNSTEIN, CERETTO,
  GLICK,  LUPARDO, McLAUGHLIN, PERRY, RIVERA, ROBINSON, SCHIMEL, TENNEY,
  THIELE -- read once and referred to the Committee on Ways and Means --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted  to said committee -- recommitted to the Committee on Ways
  and Means in accordance with Assembly Rule  3,  sec.  2  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to  amend the tax law, in relation to establishing a credit for
  farmers who donate to a food bank or other emergency food program

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (n-2) to read as follows:
  (N-2) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL. IN THE CASE OF A TAXPAYER WHO  IS  AN  ELIGIBLE  FARMER,  THERE
SHALL  BE  ALLOWED  A  CREDIT,  TO  BE  COMPUTED AS HEREINAFTER PROVIDED
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED  BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT OF THE TAXPAYER'S QUALIFIED DONATIONS, AS DEFINED IN
PARAGRAPH  THREE  OF  THIS  SUBSECTION,  MADE  TO ANY FOOD BANK OR OTHER
PUBLIC, CHARITABLE OR NOT-FOR-PROFIT EMERGENCY  FOOD  PROGRAM  OPERATING
WITHIN  THIS  STATE UP TO A ONE THOUSAND DOLLAR LIMIT DURING THE TAXABLE
YEAR.  IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION FOR ANY TAXABLE
YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL  BE
TREATED  AS  AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05723-05-6

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