NY State Senate Bill 2019-S4718

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Oct 28, 2019	print number 4718a
Oct 28, 2019	amend (t) and recommit to budget and revenue
Mar 21, 2019	referred to budget and revenue

Bill Amendments

Original

A (Active)

co-Sponsors

2019-S4718 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L; amd §3-0301, En Con L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S4741
2023-2024: S8436

2019-S4718 - Summary

Establishes a mollusk shell recycling tax credit and directs DEC to promulgate necessary regulations.

2019-S4718 - Sponsor Memo

                                
 
BILL NUMBER: S4718                    REVISED 10/28/2019

SPONSOR: METZGER
 
TITLE OF BILL:  An act to amend the tax law and the environmental
conservation law, in relation to establishing an oyster shell recycling
tax credit

 
PURPOSE:

This bill will create an oyster shell recycling tax credit in New York
State.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section one amends Section 210-B of the tax law by adding a new subdivi-
sion 54.

Section two amends Section 606 of the tax law by adding a new subsection
(kkk).

Section three amends Subparagraph (B) of paragraph 1 of subsection (i)

of section 606 of the tax law by adding a new clause (xlv).

Section four amends Subdivision 1 of section 3-0301 of the environmental
conservation law by adding a new paragraph (ee).

Section five sets forth the effective date.

 
JUSTIFICATION:

The oyster has always been a staple of the New York Harbor, at one time
covering as many as 220,000 acres of the Hudson River estuary.  Gradual-
ly, however, the oyster has become nearly extinct due to high rates of
toxicity from sewage, dredging and pollutants in the Hudson and Raritan
Rivers. While the water quality has improved, it is still by no means
suitable for the oyster species to return to normalcy.

The role of the oyster is integral to the entire urban ecosystem.
Oysters are responsible for filtering water, providing habitats for
other marine species, and reducing wave and tidal energy. These "natural
water filters" (also called filter-feeders) remove excess nitrogen from
the water column and prevent the explosion of algae.  These algae blooms
can block sunlight that underwater plants need to survive and consumes
dissolved oxygen that fish need to breathe.  Oysters filter the water
through their gills and digest the toxic particles. An adult oyster can
filter about 50 gallons of water per day, but there are not nearly
enough oysters to filter the New York Harbor or other similar bodies of
water.

In an effort to restore the oyster population and naturally clean the
New York Harbor, environmental organizations, such as the Billion Oyster
Project, administer a voluntary program whereby restaurants can donate
oyster shells that the Billion Oyster Project uses to grow new oysters
that are put back into New York Harbor. Over 60 restaurants voluntarily
participate in this program in New York City and hundreds of thousands
of pounds of shells are collected and put (after growing new oyster
spat) into New York Harbor each year.  Each restaurant incurs time and
expense for its employees to collect and prepare the oysters shells for
donations.
This bill will provide a tax credit in an amount equal to $0.10 for each
pound of oyster shells recycled during the tax year, not to exceed
$1,000.00 per taxpayer. Other states, such as Maryland and North Caroli-
na, already have similar legislation in place to encourage more oyster
shell donations. Not only will this improve the quality of water in the
Hudson River and surrounding bodies, but it will also create a cleaner
New York Harbor for all species.

 
LEGISLATIVE HISTORY:

2017-18: A.584 - Referred to Ways and Means

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2020.

2019-S4718 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4718
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 21, 2019
                                ___________
 
 Introduced  by  Sen. METZGER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law and the environmental conservation  law,  in
   relation to establishing an oyster shell recycling tax credit
 
   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. OYSTER SHELL RECYCLING CREDIT. A TAXPAYER SHALL BE ALLOWED A CRED-
 IT,  TO  BE  COMPUTED AS HEREINAFTER PROVIDED AGAINST THE TAX IMPOSED BY
 THIS ARTICLE, FOR THE RECYCLING OF OYSTER  SHELLS.  THE  AMOUNT  OF  THE
 CREDIT  SHALL BE THE LESSER OF ONE THOUSAND DOLLARS, OR TEN CENTS MULTI-
 PLIED BY THE NUMBER OF POUNDS OF OYSTER SHELLS CERTIFIED BY THE NEW YORK
 STATE DEPARTMENT OF ENVIRONMENTAL CONSERVATION. THE CREDIT ALLOWED UNDER
 THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX  DUE  FOR
 SUCH  YEAR  TO  LESS  THAN THE FIXED DOLLAR MINIMUM AMOUNT PRESCRIBED IN
 PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION  TWO  HUNDRED  TEN  OF  THIS
 ARTICLE.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (jjj) to read as follows:
   (JJJ) OYSTER SHELL RECYCLING CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A
 CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED AGAINST THE  TAX  IMPOSED
 BY THIS ARTICLE, FOR THE RECYCLING OF OYSTER SHELLS.
   (2)  THE  AMOUNT  OF  THE  CREDIT  SHALL BE THE LESSER OF ONE THOUSAND
 DOLLARS, OR TEN CENTS MULTIPLIED BY  THE  NUMBER  OF  POUNDS  OF  OYSTER
 SHELLS  CERTIFIED  BY  THE  NEW  YORK  STATE DEPARTMENT OF ENVIRONMENTAL
 CONSERVATION.
   § 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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00526-01-9

 S. 4718                             2
 
 (XLIV) OYSTER SHELL RECYCLING        AMOUNT OF CREDIT UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION (JJJ)        53 OF SECTION TWO HUNDRED TEN-B
   § 4. Subdivision 1 of section 3-0301 of the environmental conservation
 law is amended by adding a new paragraph ee to read as follows:
   EE. THE DEPARTMENT SHALL ESTABLISH RULES AND REGULATIONS REGARDING THE
 VERIFICATION,  CERTIFICATION,  AND  USE OF OYSTER SHELLS RETURNED TO THE
 DEPARTMENT FOR RECYCLING FOR THE PURPOSES OF THE OYSTER SHELL  RECYCLING
 TAX CREDIT PROVIDED IN SECTIONS TWO HUNDRED TEN-B AND SIX HUNDRED SIX OF
 THE TAX LAW.
   § 5. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.

co-Sponsors

2019-S4718A (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L; amd §3-0301, En Con L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S4741
2023-2024: S8436

2019-S4718A (ACTIVE) - Summary

Establishes a mollusk shell recycling tax credit and directs DEC to promulgate necessary regulations.

2019-S4718A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4718A

SPONSOR: METZGER
 
TITLE OF BILL:

An act to amend the tax law and the environmental conservation law, in
relation to establishing a bivalve mollusk shell recycling tax credit

 
PURPOSE:

This bill will create an oyster shell recycling tax credit in New York
State.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section one amends Section 210-B of the tax law by adding a new subdivi-
sion 54.

Section two amends Section 606 of the tax law by adding a new subsection
(kkk).

Section three amends Subparagraph (B) of paragraph 1 of subsection (i)
of section 606 of the tax law by adding a new clause (xlv).

Section four amends Subdivision 1 of section 3-0301 of the environmental
conservation law by adding a new paragraph (ee).

Section five sets forth the effective date.

 
JUSTIFICATION:

The oyster has always been a staple of the New York Harbor, at one time
covering as many as 220,000 acres of the Hudson River estuary.  Gradual-
ly, however, the oyster has become nearly extinct due to high rates of
toxicity from sewage, dredging and pollutants in the Hudson and Raritan
Rivers. While the water quality has improved, it is still by no means
suitable for the oyster species to return to normalcy.

The role of the oyster is integral to the entire urban ecosystem.
Oysters are responsible for filtering water, providing habitats for
other marine species, and reducing wave and tidal energy. These "natural
water filters" (also called filter-feeders) remove excess nitrogen from
the water column and prevent the explosion of algae.  These algae blooms
can block sunlight that underwater plants need to survive and consumes
dissolved oxygen that fish need to breathe.  Oysters filter the water
through their gills and digest the toxic particles. An adult oyster can
filter about 50 gallons of water per day, but there are not nearly
enough oysters to filter the New York Harbor or other similar bodies of
water.

In an effort to restore the oyster population and naturally clean the
New York Harbor, environmental organizations, such as the Billion Oyster
Project, administer a voluntary program whereby restaurants can donate
oyster shells that the Billion Oyster Project uses to grow new oysters
that are put back into New York Harbor. Over 60 restaurants voluntarily
participate in this program in New York City and hundreds of thousands
of pounds of shells are collected and put (after growing new oyster
spat) into New York Harbor each year. Each restaurant incurs time and

expense for its employees to collect and prepare the oysters shells for
donations.

This bill will provide a tax credit in an amount equal to $0.10 for each
pound of oyster shells recycled during the tax year, not to exceed
$1,000.00 per taxpayer. Other states, such as Maryland and North Caroli-
na, already have similar legislation in place to encourage more oyster
shell donations. Not only will this improve the quality of water in the
Hudson River and surrounding bodies, but it will also create a cleaner
New York Harbor for all species.

 
LEGISLATIVE HISTORY:

2017-18: A.584 - Referred to Ways and Means

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2020.

2019-S4718A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4718--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 21, 2019
                                ___________
 
 Introduced  by  Sens.  METZGER,  BIAGGI, GOUNARDES, MONTGOMERY, MYRIE --
   read twice and ordered printed, and when printed to  be  committed  to
   the  Committee  on  Budget  and  Revenue -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee

 AN  ACT  to amend the tax law and the environmental conservation law, in
   relation to establishing a bivalve mollusk shell recycling tax credit
 
   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 54 to read as follows:
   54. BIVALVE MOLLUSK  SHELL  RECYCLING  CREDIT.  A  TAXPAYER  SHALL  BE
 ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED AGAINST THE TAX
 IMPOSED  BY  THIS  ARTICLE, FOR THE RECYCLING OF BIVALVE MOLLUSK SHELLS.
 THE AMOUNT OF THE CREDIT SHALL BE THE LESSER OF ONE THOUSAND DOLLARS, OR
 TEN CENTS MULTIPLIED BY THE NUMBER OF POUNDS OF MOLLUSK SHELLS CERTIFIED
 BY THE NEW YORK STATE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.  THE
 CREDIT  ALLOWED  UNDER  THIS  SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT
 REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE FIXED  DOLLAR  MINIMUM
 AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D) OF SUBDIVISION ONE OF SECTION TWO
 HUNDRED TEN OF THIS ARTICLE. IN ORDER FOR A TAXPAYER TO QUALIFY FOR THIS
 CREDIT, THE SHELLS SHALL BE DONATED TO AN ENTITY OR ORGANIZATION PERMIT-
 TED BY THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION TO REUSE SUCH SHELLS
 FOR THE BENEFICIAL USE OF OYSTER REEF RESTORATION.
   § 2. Section 606 of the tax law is amended by adding a new  subsection
 (kkk) to read as follows:
   (KKK)  BIVALVE MOLLUSK SHELL RECYCLING CREDIT. (1) A TAXPAYER SHALL BE
 ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED AGAINST THE TAX
 IMPOSED BY THIS ARTICLE, FOR THE RECYCLING OF BIVALVE MOLLUSK SHELLS.
   (2) THE AMOUNT OF THE CREDIT SHALL  BE  THE  LESSER  OF  ONE  THOUSAND
 DOLLARS,  OR  TEN  CENTS  MULTIPLIED  BY THE NUMBER OF POUNDS OF BIVALVE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00526-04-9

 S. 4718--A                          2
 
 MOLLUSK SHELLS CERTIFIED BY THE NEW YORK STATE  DEPARTMENT  OF  ENVIRON-
 MENTAL CONSERVATION.
   (3)  IN  ORDER  FOR  A TAXPAYER TO QUALIFY FOR THIS CREDIT, THE SHELLS
 SHALL BE DONATED TO AN ENTITY OR ORGANIZATION PERMITTED BY  THE  DEPART-
 MENT  OF ENVIRONMENTAL CONSERVATION TO REUSE SUCH SHELLS FOR THE BENEFI-
 CIAL USE OF OYSTER REEF RESTORATION.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by  adding a new clause (xlv) to read as
 follows:
 (XLV) BIVALVE MOLLUSK                AMOUNT OF CREDIT UNDER SUBDIVISION
 SHELL RECYCLING CREDIT UNDER         FIFTY-FOUR OF SECTION TWO
 SUBSECTION (KKK)                     HUNDRED TEN-B
   § 4. Subdivision 1 of section 3-0301 of the environmental conservation
 law is amended by adding a new paragraph ee to read as follows:
   EE. ESTABLISH RULES AND REGULATIONS  REGARDING  THE  VERIFICATION  AND
 CERTIFICATION  OF  BIVALVE MOLLUSK SHELLS RETURNED TO THE DEPARTMENT FOR
 RECYCLING PURSUANT TO THE BIVALVE MOLLUSK  SHELL  RECYCLING  TAX  CREDIT
 PROVIDED  IN  SECTIONS  TWO HUNDRED TEN-B AND SIX HUNDRED SIX OF THE TAX
 LAW AND FOR SUCH SHELLS TO BE REUSED  IN  THE  PROCESS  OF  OYSTER  REEF
 RESTORATION.
   § 5. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.

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Senate Bill S4718

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Bill Amendments

co-Sponsors

2019-S4718 - Details

2019-S4718 - Summary

2019-S4718 - Sponsor Memo

2019-S4718 - Bill Text download pdf

co-Sponsors

2019-S4718A (ACTIVE) - Details

2019-S4718A (ACTIVE) - Summary

2019-S4718A (ACTIVE) - Sponsor Memo

2019-S4718A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S4718

Share this bill

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Bill Amendments

co-Sponsors

2019-S4718 - Details

2019-S4718 - Summary

2019-S4718 - Sponsor Memo

2019-S4718 - Bill Text download pdf

co-Sponsors

2019-S4718A (ACTIVE) - Details

2019-S4718A (ACTIVE) - Summary

2019-S4718A (ACTIVE) - Sponsor Memo

2019-S4718A (ACTIVE) - Bill Text download pdf

Comments