S T A T E   O F   N E W   Y O R K
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                                   4631
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2017
                                ___________
 
 Introduced  by  M.  of  A.  MAGEE,  STIRPE, BRINDISI, DiPIETRO, JENNE --
   Multi-Sponsored by -- M. of A. BLANKENBUSH -- read once  and  referred
   to the Committee on Tourism, Parks, Arts and Sports Development
 
 AN  ACT  to  amend  the  tax law, in relation to providing an income tax
   credit for certain landowners that  provide  recreational  access  for
   snowmobiling
 
   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 CERTAIN LANDOWNERS WHO ALLOW SNOWMOBILE ACCESS.  (1)
 AN INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS IN  PARAGRAPH
 TWO  OF  THIS  SUBSECTION  SHALL  BE  ALLOWED A CREDIT AGAINST THE TAXES
 IMPOSED BY THIS ARTICLE IN THE AMOUNT SPECIFIED IN  PARAGRAPH  THREE  OF
 THIS SUBSECTION.
   (2)  TO  BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
 JOINT RETURNS) ON THE PERSONAL INCOME TAX RETURN MUST  ALLOW  SNOWMOBILE
 ACCESS IN THE FORM OF A STATE-FUNDED SNOWMOBILE TRAIL OR PORTION THEREOF
 ON  PROPERTY  OWNED BY THE TAXPAYER THAT EITHER RECEIVES AN AGRICULTURAL
 ASSESSMENT UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF  THE
 AGRICULTURE  AND  MARKETS  LAW  OR IS ELIGIBLE FOREST LAND UNDER SECTION
 FOUR HUNDRED EIGHTY-A OF THE REAL PROPERTY TAX LAW.
   (3) A TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO TEN CENTS PER LINEAR
 FOOT OF STATE-FUNDED SNOWMOBILE TRAIL ON ELIGIBLE PROPERTY  PURSUANT  TO
 PARAGRAPH TWO OF THIS SUBSECTION.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable  years  beginning on or after such date; provided, however, that
 the department of taxation and finance is  authorized  and  directed  to
 promulgate rules and regulations necessary for the timely implementation
 of this act on or before such effective date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00335-02-7