NY State Senate Bill 2017-S6083A

Archive: Last Bill Status - In Assembly 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 30, 2018	referred to ways and means delivered to assembly passed senate
Feb 28, 2018	advanced to third reading
Feb 27, 2018	2nd report cal.
Feb 13, 2018	1st report cal.482
Jan 03, 2018	referred to investigations and government operations
May 18, 2017	print number 6083a
May 18, 2017	amend and recommit to investigations and government operations
May 11, 2017	referred to investigations and government operations

Votes

- Apr 30, 2018 - Floor Vote
  S6083A
  
  63
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Apr 30, 2018
      
      aye (63)
      
      Addabbo Jr.
      
      Akshar
      
      Alcantara
      
      Amedore
      
      Avella
      
      Bailey
      
      Benjamin
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Helming
      
      Hoylman-Sigal
      
      Jacobs
      
      Kaminsky
      
      Kavanagh
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Marchione
      
      Mayer
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Ortt
      
      Parker
      
      Peralta
      
      Persaud
      
      Phillips
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Seward
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Valesky
      
      Young
  Feb 13, 2018 - Investigations And Government Operations Committee Vote
  S6083A
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Feb 13, 2018
      
      aye (9)
      
      Benjamin
      
      Carlucci
      
      Golden
      
      Hoylman-Sigal
      
      Kavanagh
      
      Lanza
      
      Murphy
      
      O'Mara
      
      Phillips

Bill Amendments

Original

A (Active)

2017-S6083 - Details

See Assembly Version of this Bill:: A8138
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S1241, A6492
2021-2022: S2147

2017-S6083 - Summary

Establishes a tax credit for grocery donations to food pantries.

2017-S6083 - Sponsor Memo

                                 BILL NUMBER:  S6083

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a tax credit for grocery donations to food pantries

 PURPOSE :EA OF BILL:  Amends the tax law, in relation to establishing
a tax credit for grocery donations to food pantries

 SUMMARY OF PROVISIONS :

Section 1 of the bill amends section 210-b of the tax law by adding a
new subdivision 53 to provide for tax credits for grocery stores, food
brokers, wholesalers, restauranteurs, or catering services that donate
surplus or about-to-waste food to local food pantries.

Section 2 of the bill amends section 606 of the tax law to add a new
subsection (ccc) to provide for tax credits for specified taxpayers
who donate surplus or about-to-waste food to local food pantries.

Section 3 of the bill amends subparagraph (B) of paragraph 1 of
subsection (i) of section 606 of the tax law to add a new clause
(xiiv) to provide for the specified tax credits.

Section 4 of the bill provides for the effective date.

 JUSTIFICATION :

Food waste has become a topic of international debate as countries
including France have begun mandating grocers to donate surplus and
about-to-waste food. While the United States has incentives at the
federal level to compel grocers to donate food, including the Bill
Emerson Good Samaritan Food Act and other tax deductions, strict
requirements regarding donation, like those in the international
context, could become problematic given strict food safety
requirements and projected costs in the U.S.

Nevertheless, food waste remains a concern across the country and in
New York. For example, in 2014 New York ranked among the top twenty
states with the worst food hardship. It was estimated that more than 3
million New Yorkers relied on nutrition assistance programs - one
third of those people being children. To that end, AARP estimated that
of the nine million Americans over the age of 50 that were facing the
threat of hunger, 7% resided in New York State. Given the significant
impact that hunger poses to our most vulnerable, it is imperative that
we take steps to address hunger throughout our state.

With that said, through the opportunities for collaboration with food
providers, including grocery stores, restauranteurs, and catering
services, among others, we can promote food donation while also
assisting our businesses. The opportunities are best focused on the
surplus and about-to-waste foods that these businesses must dispose of
every day. For example, a national analysis showed that grocery stores
and supermarkets in the United States threw out 43 billion pounds, or
$46.7 billion worth, of food in 2010. This legislation will provide
important tax credits to these grocery stores and food distributors to
donate to local food banks when they have surplus and about-to-waste
foods rather than throwing them out. This will bolster the
relationship between our local food pantries and our businesses to
help build community supports and begin to address hunger at a local
level.

 PRIOR LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS :
Subject to appropriation

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2018.

2017-S6083 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6083
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for grocery donations to food pantries

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 210-b of the tax law is amended  by  adding  a  new
 subdivision 53 to read as follows:
   53.  CREDIT  FOR  GROCERY DONATIONS TO FOOD PANTRIES. (A) GENERAL.  IN
 THE CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT  TO
 BE  COMPUTED  AS  HEREINAFTER  PROVIDED  AGAINST THE TAX IMPOSED BY THIS
 ARTICLE FOR TAXABLE YEARS BEGINNING ON  AND  AFTER  JANUARY  FIRST,  TWO
 THOUSAND  NINETEEN.  THE  AMOUNT  OF THE TAX CREDIT SHALL BE TWENTY-FIVE
 PERCENT OF THE WHOLESALE VALUE  OF  THE  ELIGIBLE  TAXPAYER'S  QUALIFIED
 DONATIONS  MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR, NOT
 TO EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF  FIVE
 THOUSAND DOLLARS PER TAXABLE YEAR.
   (B)  QUALIFIED  DONATION.  FOR  PURPOSES OF THIS SUBDIVISION, THE TERM
 "QUALIFIED DONATION" MEANS A DONATION OF APPARENTLY WHOLESOME  FOOD,  AS
 DEFINED  IN  SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE CODE, THAT
 IS SURPLUS OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT  LIMITED  TO,
 FRUITS,  VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR OTHER
 NATURAL AND PROCESSED PRODUCTS OFFERED FOR  SALE  FOR  HUMAN  OR  ANIMAL
 CONSUMPTION.
   (C)  ELIGIBLE  TAXPAYER.  FOR  PURPOSES  OF THIS SUBDIVISION, THE TERM
 "ELIGIBLE TAXPAYER" MEANS A  GROCERY  STORE,  FOOD  BROKER,  WHOLESALER,
 RESTAURANTEUR, OR CATERING SERVICE.
   (D)  ELIGIBLE  FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION, THE TERM
 "ELIGIBLE FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER  EMERGENCY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11578-01-7

 S. 6083                             2
 
 FOOD  PROGRAM  OPERATING  WITHIN  THIS  STATE THAT HAS QUALIFIED FOR TAX
 EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
   (E)  DETERMINATION  OF  WHOLESALE VALUE. FOR PURPOSES OF THIS SUBDIVI-
 SION, TO DETERMINE THE WHOLESALE  VALUE  OF  APPARENTLY  WHOLESOME  FOOD
 DONATED  TO  AN  ELIGIBLE  FOOD  PANTRY,  THE  STANDARDS SET FORTH UNDER
 SECTION 170 (E)(3)(C)(V) OF THE INTERNAL REVENUE CODE SHALL APPLY.
   (F) RECORD OF DONATION. TO CLAIM A CREDIT UNDER THIS  SUBDIVISION,  AN
 ELIGIBLE  TAXPAYER  MUST  GET  AND KEEP A RECEIPT FROM THE ELIGIBLE FOOD
 PANTRY SHOWING: (1) THE NAME OF THE ELIGIBLE FOOD PANTRY; (2)  THE  DATE
 AND  LOCATION  OF  THE QUALIFIED DONATION; AND (3) A REASONABLY DETAILED
 DESCRIPTION OF THE QUALIFIED DONATION. A LETTER OR OTHER WRITTEN  COMMU-
 NICATION  FROM  THE  ELIGIBLE  FOOD  PANTRY ACKNOWLEDGING RECEIPT OF THE
 CONTRIBUTION AND CONTAINING THE INFORMATION IN SUBPARAGRAPHS  ONE,  TWO,
 AND  THREE  OF  THIS  PARAGRAPH  WILL SERVE AS A RECEIPT. ANY LOCAL FOOD
 PANTRY MAY ACCEPT OR REJECT ANY DONATION OF FOOD MADE UNDER THIS SECTION
 FOR ANY REASON. FOR PURPOSES OF THIS  SECTION,  ANY  DONATIONS  OF  FOOD
 ACCEPTED BY A LOCAL FOOD PANTRY SHALL BE VALUED AT WHOLESALE VALUE.
   (G)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE.   HOWEVER,  IF  THE  AMOUNT  OF
 CREDIT  ALLOWED  UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX  BASED  ON  THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (ccc) to read as follows:
   (CCC) CREDIT FOR GROCERY DONATIONS TO FOOD PANTRIES. (A)  GENERAL.  IN
 THE  CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT TO
 BE COMPUTED AS HEREINAFTER PROVIDED AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE  FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO
 THOUSAND NINETEEN. THE AMOUNT OF THE TAX  CREDIT  SHALL  BE  TWENTY-FIVE
 PERCENT  OF  THE  WHOLESALE  VALUE  OF THE ELIGIBLE TAXPAYER'S QUALIFIED
 DONATIONS MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR,  NOT
 TO  EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF FIVE
 THOUSAND DOLLARS PER TAXABLE YEAR.
   (B) QUALIFIED DONATION. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  TERM
 "QUALIFIED  DONATION"  MEANS A DONATION OF APPARENTLY WHOLESOME FOOD, AS
 DEFINED IN SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE  CODE,  THAT
 IS  SURPLUS  OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT LIMITED TO,
 FRUITS, VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR  OTHER
 NATURAL  AND  PROCESSED  PRODUCTS  OFFERED  FOR SALE FOR HUMAN OR ANIMAL
 CONSUMPTION.
   (C) ELIGIBLE TAXPAYER. FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM
 "ELIGIBLE  TAXPAYER"  MEANS  A  GROCERY  STORE, FOOD BROKER, WHOLESALER,
 RESTAURANTEUR, OR CATERING SERVICE.
   (D) ELIGIBLE FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION,  THE  TERM
 "ELIGIBLE  FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER EMERGENCY
 FOOD PROGRAM OPERATING WITHIN THIS STATE  THAT  HAS  QUALIFIED  FOR  TAX
 EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
   (E)  DETERMINATION  OF  WHOLESALE VALUE. FOR PURPOSES OF THIS SUBDIVI-
 SION, TO DETERMINE THE WHOLESALE  VALUE  OF  APPARENTLY  WHOLESOME  FOOD

 S. 6083                             3
 
 DONATED  TO  AN  ELIGIBLE  FOOD  PANTRY,  THE  STANDARDS SET FORTH UNDER
 SECTION 170 (E)(3)(C)(V) OF THE INTERNAL REVENUE CODE SHALL APPLY.
   (F)  RECORD  OF DONATION. TO CLAIM A CREDIT UNDER THIS SUBDIVISION, AN
 ELIGIBLE TAXPAYER MUST GET AND KEEP A RECEIPT  FROM  THE  ELIGIBLE  FOOD
 PANTRY  SHOWING:  (1) THE NAME OF THE ELIGIBLE FOOD PANTRY; (2) THE DATE
 AND LOCATION OF THE QUALIFIED DONATION; AND (3)  A  REASONABLY  DETAILED
 DESCRIPTION  OF THE QUALIFIED DONATION. A LETTER OR OTHER WRITTEN COMMU-
 NICATION FROM THE ELIGIBLE FOOD  PANTRY  ACKNOWLEDGING  RECEIPT  OF  THE
 CONTRIBUTION  AND  CONTAINING THE INFORMATION IN SUBPARAGRAPHS ONE, TWO,
 AND THREE OF THIS PARAGRAPH WILL SERVE AS  A  RECEIPT.  ANY  LOCAL  FOOD
 PANTRY MAY ACCEPT OR REJECT ANY DONATION OF FOOD MADE UNDER THIS SECTION
 FOR  ANY  REASON.  FOR  PURPOSES  OF THIS SECTION, ANY DONATIONS OF FOOD
 ACCEPTED BY A LOCAL FOOD PANTRY SHALL BE AT VALUED WHOLESALE VALUE.
   (G) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
 FOR  ANY  TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
 THAN THE AMOUNT PRESCRIBED  IN  PARAGRAPH  (D)  OF  SUBDIVISION  ONE  OF
 SECTION  TWO  HUNDRED  TEN  OF THIS CHAPTER.   HOWEVER, IF THE AMOUNT OF
 CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR  REDUCES  THE
 TAX  TO  SUCH  AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
 follows:
 (XLIV) GROCERY STORE DONATIONS       AMOUNT OF CREDIT UNDER
 TO FOOD PANTRIES CREDIT UNDER        SUBDIVISION FIFTY-THREE OF
 SUBSECTION (CCC)                     SECTION TWO HUNDRED TEN-B
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2018.

co-Sponsors

View additional co-sponsors

2017-S6083A (ACTIVE) - Details

See Assembly Version of this Bill:: A8138
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S1241, A6492
2021-2022: S2147

2017-S6083A (ACTIVE) - Summary

Establishes a tax credit for grocery donations to food pantries.

2017-S6083A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6083A

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a tax credit for grocery donations to food pantries

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a tax credit for grocery donations to food pantries

 PURPOSE OR GENERAL IDEA OF BILL :

Amends the tax law, in relation to establishing a tax credit for
grocery donations to food pantries

 SUMMARY OF PROVISIONS :

Section 1 of the bill amends section 210-b of the tax law by adding a
new subdivision 53 to provide for tax credits for grocery stores, food
brokers, wholesalers, restauranteurs, or catering services that donate
surplus or about-to-waste food to local food pantries.

Section 2 of the bill amends section 606 of the tax law to add a new
subsection (ccc) to provide for tax credits for specified taxpayers
who donate surplus or about-to-waste food to local food pantries.

Section 3 of the bill amends subparagraph (B) of paragraph 1 of
subsection (i) of section 606 of the tax law to add a new clause

(xiiv) to provide for the specified tax credits.

Section 4 of the bill provides for the effective date.

 JUSTIFICATION :

Food waste has become a topic of international debate as countries
including France have begun mandating grocers to donate surplus and
about-to-waste food. While the United States has incentives at the
federal level to compel grocers to donate food, including the Bill
Emerson Good Samaritan Food Act and other tax deductions, strict
requirements regarding donation, like those in the international
context, could become problematic given strict food safety
requirements and projected costs in the U.S.

Nevertheless, food waste remains a concern across the country and in
New York. For example, in 2014 New York ranked among the top twenty
states with the worst food hardship. It was estimated that more than 3
million New Yorkers relied on nutrition assistance programs - one
third of those people being children. To that end, AARP estimated that
of the nine million Americans over the age of 50 that were facing the
threat of hunger, 7% resided in New York State. Given the significant
impact that hunger poses to our most vulnerable, it is imperative that
we take steps to address hunger throughout our state.

With that said, through the opportunities for collaboration with food
providers, including grocery stores, restauranteurs, and catering
services, among others, we can promote food donation while also
assisting our businesses. The opportunities are best focused on the
surplus and about-to-waste foods that these businesses must dispose of
every day. For example, a national analysis showed that grocery stores
and supermarkets in the United States threw out 43 billion pounds, or
$46.7 billion worth, of food in 2010. This legislation will provide
important tax credits to these grocery stores and food distributors to
donate to local food banks when they have surplus and about-to-waste
foods rather than throwing them out. This will bolster the
relationship between our local food pantries and our businesses to
help build community supports and begin to address hunger at a local
level.

 PRIOR LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS :

Subject to appropriation

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2019.

2017-S6083A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6083--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  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 tax credit
   for grocery donations to food pantries
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  210-b  of the tax law is amended by adding a new
 subdivision 53 to read as follows:
   53. CREDIT FOR GROCERY DONATIONS TO FOOD PANTRIES. (A)  GENERAL.    IN
 THE  CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT TO
 BE COMPUTED AS HEREINAFTER PROVIDED AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE  FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO
 THOUSAND NINETEEN. THE AMOUNT OF THE TAX  CREDIT  SHALL  BE  TWENTY-FIVE
 PERCENT  OF  THE  WHOLESALE  VALUE  OF THE ELIGIBLE TAXPAYER'S QUALIFIED
 DONATIONS MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR,  NOT
 TO  EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF FIVE
 THOUSAND DOLLARS PER TAXABLE YEAR.
   (B) QUALIFIED DONATION. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  TERM
 "QUALIFIED  DONATION"  MEANS A DONATION OF APPARENTLY WHOLESOME FOOD, AS
 DEFINED IN SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE  CODE,  THAT
 IS  SURPLUS  OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT LIMITED TO,
 FRUITS, VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR  OTHER
 NATURAL  AND  PROCESSED  PRODUCTS  OFFERED  FOR SALE FOR HUMAN OR ANIMAL
 CONSUMPTION.
   (C) ELIGIBLE TAXPAYER. FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM
 "ELIGIBLE  TAXPAYER"  MEANS  A  GROCERY  STORE, FOOD BROKER, WHOLESALER,
 RESTAURANTEUR, OR CATERING SERVICE.
   (D) ELIGIBLE FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION,  THE  TERM
 "ELIGIBLE  FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER EMERGENCY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11578-02-7

 S. 6083--A                          2
 
 FOOD PROGRAM OPERATING WITHIN THIS STATE  THAT  HAS  QUALIFIED  FOR  TAX
 EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
   (E)  DETERMINATION  OF  WHOLESALE VALUE. FOR PURPOSES OF THIS SUBDIVI-
 SION, TO DETERMINE THE WHOLESALE  VALUE  OF  APPARENTLY  WHOLESOME  FOOD
 DONATED  TO  AN  ELIGIBLE  FOOD  PANTRY,  THE  STANDARDS SET FORTH UNDER
 SECTION 170 (E)(3)(C)(V) OF THE INTERNAL REVENUE CODE SHALL APPLY.
   (F) RECORD OF DONATION. TO CLAIM A CREDIT UNDER THIS  SUBDIVISION,  AN
 ELIGIBLE  TAXPAYER  MUST  GET  AND KEEP A RECEIPT FROM THE ELIGIBLE FOOD
 PANTRY SHOWING: (1) THE NAME OF THE ELIGIBLE FOOD PANTRY; (2)  THE  DATE
 AND  LOCATION  OF  THE QUALIFIED DONATION; AND (3) A REASONABLY DETAILED
 DESCRIPTION OF THE QUALIFIED DONATION. A LETTER OR OTHER WRITTEN  COMMU-
 NICATION  FROM  THE  ELIGIBLE  FOOD  PANTRY ACKNOWLEDGING RECEIPT OF THE
 CONTRIBUTION AND CONTAINING THE INFORMATION IN SUBPARAGRAPHS  ONE,  TWO,
 AND  THREE  OF  THIS  PARAGRAPH  WILL SERVE AS A RECEIPT. ANY LOCAL FOOD
 PANTRY MAY ACCEPT OR REJECT ANY DONATION OF FOOD MADE UNDER THIS SECTION
 FOR ANY REASON. FOR PURPOSES OF THIS  SECTION,  ANY  DONATIONS  OF  FOOD
 ACCEPTED BY A LOCAL FOOD PANTRY SHALL BE VALUED AT WHOLESALE VALUE.
   (G)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE.   HOWEVER,  IF  THE  AMOUNT  OF
 CREDIT  ALLOWED  UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX  BASED  ON  THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (ccc) to read as follows:
   (CCC) CREDIT FOR GROCERY DONATIONS TO FOOD PANTRIES. (A)  GENERAL.  IN
 THE  CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT TO
 BE COMPUTED AS HEREINAFTER PROVIDED AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE  FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO
 THOUSAND NINETEEN. THE AMOUNT OF THE TAX  CREDIT  SHALL  BE  TWENTY-FIVE
 PERCENT  OF  THE  WHOLESALE  VALUE  OF THE ELIGIBLE TAXPAYER'S QUALIFIED
 DONATIONS MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR,  NOT
 TO  EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF FIVE
 THOUSAND DOLLARS PER TAXABLE YEAR.
   (B) QUALIFIED DONATION. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  TERM
 "QUALIFIED  DONATION"  MEANS A DONATION OF APPARENTLY WHOLESOME FOOD, AS
 DEFINED IN SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE  CODE,  THAT
 IS  SURPLUS  OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT LIMITED TO,
 FRUITS, VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR  OTHER
 NATURAL  AND  PROCESSED  PRODUCTS  OFFERED  FOR SALE FOR HUMAN OR ANIMAL
 CONSUMPTION.
   (C) ELIGIBLE TAXPAYER. FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM
 "ELIGIBLE  TAXPAYER"  MEANS  A  GROCERY  STORE, FOOD BROKER, WHOLESALER,
 RESTAURANTEUR, OR CATERING SERVICE.
   (D) ELIGIBLE FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION,  THE  TERM
 "ELIGIBLE  FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER EMERGENCY
 FOOD PROGRAM OPERATING WITHIN THIS STATE  THAT  HAS  QUALIFIED  FOR  TAX
 EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
   (E)  DETERMINATION  OF  WHOLESALE VALUE. FOR PURPOSES OF THIS SUBDIVI-
 SION, TO DETERMINE THE WHOLESALE  VALUE  OF  APPARENTLY  WHOLESOME  FOOD

 S. 6083--A                          3
 
 DONATED  TO  AN  ELIGIBLE  FOOD  PANTRY,  THE  STANDARDS SET FORTH UNDER
 SECTION 170 (E)(3)(C)(V) OF THE INTERNAL REVENUE CODE SHALL APPLY.
   (F)  RECORD  OF DONATION. TO CLAIM A CREDIT UNDER THIS SUBDIVISION, AN
 ELIGIBLE TAXPAYER MUST GET AND KEEP A RECEIPT  FROM  THE  ELIGIBLE  FOOD
 PANTRY  SHOWING:  (1) THE NAME OF THE ELIGIBLE FOOD PANTRY; (2) THE DATE
 AND LOCATION OF THE QUALIFIED DONATION; AND (3)  A  REASONABLY  DETAILED
 DESCRIPTION  OF THE QUALIFIED DONATION. A LETTER OR OTHER WRITTEN COMMU-
 NICATION FROM THE ELIGIBLE FOOD  PANTRY  ACKNOWLEDGING  RECEIPT  OF  THE
 CONTRIBUTION  AND  CONTAINING THE INFORMATION IN SUBPARAGRAPHS ONE, TWO,
 AND THREE OF THIS PARAGRAPH WILL SERVE AS  A  RECEIPT.  ANY  LOCAL  FOOD
 PANTRY MAY ACCEPT OR REJECT ANY DONATION OF FOOD MADE UNDER THIS SECTION
 FOR  ANY  REASON.  FOR  PURPOSES  OF THIS SECTION, ANY DONATIONS OF FOOD
 ACCEPTED BY A LOCAL FOOD PANTRY SHALL BE AT VALUED WHOLESALE VALUE.
   (G) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
 FOR  ANY  TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
 THAN THE AMOUNT PRESCRIBED  IN  PARAGRAPH  (D)  OF  SUBDIVISION  ONE  OF
 SECTION  TWO  HUNDRED  TEN  OF THIS CHAPTER.   HOWEVER, IF THE AMOUNT OF
 CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR  REDUCES  THE
 TAX  TO  SUCH  AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
 follows:
 (XLIV) GROCERY STORE DONATIONS       AMOUNT OF CREDIT UNDER
 TO FOOD PANTRIES CREDIT UNDER        SUBDIVISION FIFTY-THREE OF
 SUBSECTION (CCC)                     SECTION TWO HUNDRED TEN-B
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2019.

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Senate Bill S6083A

Sponsored By

Archive: Last Bill Status - In Assembly Committee

Apr 30, 2018 - Floor Vote

Floor Vote: Apr 30, 2018

Feb 13, 2018 - Investigations And Government Operations Committee Vote

Investigations And Government Operations Committee Vote: Feb 13, 2018

Bill Amendments

2017-S6083 - Details

2017-S6083 - Summary

2017-S6083 - Sponsor Memo

2017-S6083 - Bill Text download pdf

co-Sponsors

2017-S6083A (ACTIVE) - Details

2017-S6083A (ACTIVE) - Summary

2017-S6083A (ACTIVE) - Sponsor Memo

2017-S6083A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6083A

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Sponsored By

Archive: Last Bill Status - In Assembly Committee

Bill Amendments

2017-S6083 - Details

2017-S6083 - Summary

2017-S6083 - Sponsor Memo

2017-S6083 - Bill Text download pdf

co-Sponsors

2017-S6083A (ACTIVE) - Details

2017-S6083A (ACTIVE) - Summary

2017-S6083A (ACTIVE) - Sponsor Memo

2017-S6083A (ACTIVE) - Bill Text download pdf

Comments