BILL NUMBER: S3481

SPONSOR: COMRIE
 
TITLE OF BILL:

An act to amend the tax law, in relation to creating a vending to food
pantries and soup kitchens tax credit

 
PURPOSE:

To allow a tax credit for farms that sell fruits and vegetables grown in
New York to food pantries and soup kitchens.

 
SUMMARY OF PROVISIONS:

Section 1. Section 210-B of the tax law is amended by adding a new
subdivision 28 to read as follows:

28. Vending to food pantry and soup kitchen tax credit. Part(a) Taxpay-
ers who operate farms in the state of New York and sell fruits and vege-
tables grown in New York to food pantries and soup kitchens may claim
              

the vending to food pantry and soup kitchen tax credit.

Part (b) defines the amount of the credit as fifty percent of the reven-
ue earned by the farmer from the sale of fruits and vegetables grown in
New York to food pantries and soup kitchens.

Part (c) declares receipts must be submitted with tax returns to receive
the tax credit.

Section 2. Adds a new subdivision to Section 606 of the tax law that
relates to the tax credit for the revenue from the sale of fruits and
vegetables to food pantries and soup kitchens to be computed as provided
in paragraph 3 of this subsection. Paragraph two declares the amount of
credit, as fifty percent of the revenue from sales to food pantries and
soup kitchens.

Section 3: relates to the new clause in Subparagraph (B) of paragraph 1
of subsection (i) of section 606 of the tax law which is amended to
reflect this new tax credit.

Section 4: sets forth the effective date.

 
JUSTIFICATION:

Many New Yorkers are facing significant hardships. Nearly a third of the
state is poor or near poverty and over half the children in Rochester,
Syracuse and Schenectady live in poverty. The poverty rate for children
in Buffalo is nearly 46%. As a result many of our fellow New Yorkers
have trouble accessing needed food. According to the USDA food insecuri-
ty in New York is rising. According to the Hunger Action Network:

*almost half of the households in New York State with children have had
difficulty affording food for themselves and their families;

*nearly 15% of children under the age of 18 are faced with food insecu-
rity;


*nearly half of New York City's households with children can barely
afford needed food.

This is unacceptable, especially in a state where 25% of our land is
used in agriculture production. Families who face food insecurity must
turn to soup kitchens and food pantries. Unfortunately, soup kitchens
and food pantries are having trouble keeping up with the demand for food
and the food that they do obtain tends to lack the nutritional content
required to maintain good health. The lower nutritional value in these
foods results in negative impacts to overall health. A New York City
food bank report found that 20% of the NYC residents receiving food from
soup kitchens and food pantries have been diagnosed with diabetes and
101/0 with heart disease.

This bill will create an incentive for farms in New York to sell fresh
fruits and vegetables to food pantries and soup kitchens thereby helping
to feed our needy children while also providing more healthy food for
those in need. This will have positive health effects and could result
in lowered medical costs. The goal of this legislation is to get fresh,
nutritious, locally grown food to families and individuals in need.

 
LEGISLATIVE HISTORY:

2015-16: S.4946 Passed Senate.
2017-18: Senate Print 3584.

 
FISCAL IMPLICATIONS:

To Be Determined.

 
EFFECTIVE DATE:
This act shall take effect, which will be immediately, provided, howev-
er, that the credits established by sections one, two and three of this
act shall apply to taxable years beginning on or after