S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10269
 
                           I N  A S S E M B L Y
 
                              March 27, 2018
                                ___________
 
 Introduced  by M. of A. MAGEE -- read once and referred to the Committee
   on Environmental Conservation
 
 AN ACT to amend the  environmental  conservation  law,  in  relation  to
   directing  the  department  of  environmental conservation to create a
   system for permitting  access  to  state  lands  for  the  purpose  of
   collecting sap from maple trees; and to amend the tax law, in relation
   to  creating a tax credit for the purchase of qualified equipment used
   for the collection of maple sap and the production of maple syrup
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The environmental conservation law is amended by adding a
 new section 9-0309 to read as follows:
 § 9-0309. ACCESS TO STATE LANDS; COLLECTION OF SAP FROM MAPLE TREES.
   NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS ARTICLE, THE COMMISSIONER
 SHALL CREATE A PERMITTING SYSTEM AND PROMULGATE RULES AND REGULATIONS TO
 PERMIT ACCESS TO STATE LANDS FOR THE  PURPOSE  OF  COLLECTING  SAP  FROM
 MAPLE TREES. SUCH SYSTEM SHALL AT A MINIMUM INCLUDE:
   1.  SETTING  OF  A NOMINAL FEE TO BE PAID BY PERSONS APPLYING FOR SUCH
 PERMIT; AND
   2. A REQUIREMENT THAT PERSONS APPLYING FOR SUCH PERMIT  HAVE  ADEQUATE
 INSURANCE COVERAGE AS DETERMINED BY THE COMMISSIONER.
   § 2. Subdivision 1 of section 9-0303 of the environmental conservation
 law,  as  amended by chapter 602 of the laws of 2003, is amended to read
 as follows:
   1. Trees or timber. Except as provided in  subdivision  2  of  section
 9-0107,  SECTION  9-0309  and  in sections 9-0501 through 9-0507 of this
 article no person shall cut, remove, injure, destroy or cause to be cut,
 removed, injured or destroyed any trees  or  timber  or  other  property
 thereon or enter upon such lands with intent to do so.
   §  3. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 53 to read as follows:
   53. MAPLE SYRUP PRODUCER  TAX  CREDIT.  (A)  ALLOWANCE  OF  CREDIT.  A
 TAXPAYER  WHO  SHALL  BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER
 PROVIDED, AGAINST THE TAXES IMPOSED BY THIS ARTICLE. SUCH CREDIT, TO  BE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD14851-01-8

 A. 10269                            2
 
 COMPUTED  AS HEREINAFTER PROVIDED, SHALL BE ALLOWED FOR QUALIFIED EQUIP-
 MENT, PURCHASED AND USED BY A TAXPAYER FOR THE COLLECTION OF  MAPLE  SAP
 AND  THE  PRODUCTION  OF MAPLE SYRUP ON LANDS THAT SUCH TAXPAYER OWNS OR
 LEASES,  PLACED  IN  SERVICE DURING THE TAXABLE YEAR; PROVIDED, HOWEVER,
 THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY  PROOF  TO  QUALIFY
 FOR ANY EXEMPTION PROVIDED HEREIN AS THE COMMISSIONER DEEMS APPROPRIATE.
   (B)  DEFINITION.  AS  USED IN THIS SECTION "QUALIFIED EQUIPMENT" SHALL
 MEAN EQUIPMENT AND MATERIALS USED IN THE COLLECTION OF MAPLE SAP AND THE
 PRODUCTION OF MAPLE SYRUP, SUCH AS BUT NOT  LIMITED  TO,  TAPS,  TUBING,
 BUCKETS, EVAPORATOR AND PACKAGING.
   (C)  AMOUNT  OF  CREDIT.  THE  AMOUNT OF CREDIT UNDER THIS SUBDIVISION
 SHALL BE THIRTY PERCENT OF THE COST  OF  ANY  SUCH  QUALIFIED  EQUIPMENT
 PLACED  IN  SERVICE DURING THE TAXABLE YEAR, NOT EXCEEDING FIVE THOUSAND
 DOLLARS.
   (D) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS  SUBDIVISION  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 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
 HUNDRED  EIGHTY-SIX OF THIS CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 4. Section 606 of the tax law is amended by adding a new  subsection
 (ccc) to read as follows:
   (CCC)  MAPLE  SYRUP  PRODUCER  TAX CREDIT. (1) ALLOWANCE OF CREDIT.  A
 TAXPAYER WHO SHALL BE ALLOWED A CREDIT, TO BE  COMPUTED  AS  HEREINAFTER
 PROVIDED,  AGAINST THE TAXES IMPOSED BY THIS ARTICLE. SUCH CREDIT, TO BE
 COMPUTED AS HEREINAFTER PROVIDED, SHALL BE ALLOWED FOR QUALIFIED  EQUIP-
 MENT,  PURCHASED  AND USED BY A TAXPAYER FOR THE COLLECTION OF MAPLE SAP
 AND THE PRODUCTION OF MAPLE SYRUP ON LANDS THAT SUCH  TAXPAYER  OWNS  OR
 LEASES,  PLACED  IN  SERVICE DURING THE TAXABLE YEAR; PROVIDED, HOWEVER,
 THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY  PROOF  TO  QUALIFY
 FOR ANY EXEMPTION PROVIDED HEREIN AS THE COMMISSIONER DEEMS APPROPRIATE.
   (2)  DEFINITION.  AS  USED IN THIS SECTION "QUALIFIED EQUIPMENT" SHALL
 MEAN EQUIPMENT AND MATERIALS USED IN THE COLLECTION OF MAPLE SAP AND THE
 PRODUCTION OF MAPLE SYRUP, SUCH AS BUT NOT  LIMITED  TO,  TAPS,  TUBING,
 BUCKETS, EVAPORATOR AND PACKAGING.
   (3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT UNDER THIS SUBSECTION SHALL
 BE  THIRTY PERCENT OF THE COST OF ANY SUCH QUALIFIED EQUIPMENT PLACED IN
 SERVICE DURING THE TAXABLE YEAR, NOT EXCEEDING FIVE THOUSAND DOLLARS.
   (4) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  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 ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 5. This act shall take effect on the ninetieth day  after  it  shall
 become  a  law;  provided, however, that sections three and four of this
 act shall apply to all tax years beginning on and after January 1, 2019.
 Effective immediately, the addition, amendment and/or repeal of any rule
 or regulation necessary for the implementation of this act on its effec-
 tive date are authorized and directed to be made  and  completed  on  or
 before such effective date.