|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 04, 2012||referred to investigations and government operations|
|Jan 05, 2011||referred to investigations and government operations|
senate Bill S43
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S43 - Details
- Current Committee:
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in 2009-2010 Legislative Session:
S43 - Summary
Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs.
S43 - Sponsor Memo
BILL NUMBER:S43 TITLE OF BILL: An act to amend the public health law, in relation to the establishment of a letter grading system to classify inspection results for pushcarts in cities having a population of two million or more PURPOSE: Directs Commissioner of Health to establish a grading system to classify the result of an inspection of pushcarts in cities over two million. SUMMARY OF PROVISIONS: Amends the public health law by adding section 1352-d, directing the Commissioner of Health to establish an inspection regime and grading system for the safety and sanitation of mobile food service establish- ments and pushcarts. Subsection 2 requires the establishment of a letter grading system. Subsection 3 establishes posting requirements for letter grades, directs for follow-up inspections and sets up an appeals process. Subsection 4 suggests possible inspection frequency. Subsection 5 exempts pushcarts sponsored by charitable organizations.
S43 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 43 2011-2012 Regular Sessions I N S E N A T E (PREFILED) January 5, 2011 ___________ Introduced by Sens. SQUADRON, HASSELL-THOMPSON -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations AN ACT to amend the tax law, in relation to providing a tax credit to individuals for up to two hundred dollars of expenses related to the development and posting of an open source or free license program 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 (ss) to read as follows: (SS) OPEN SOURCE OR FREE LICENSE CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX IMPOSED PURSUANT TO SECTION SIX HUNDRED ONE OF THIS PART. THE AMOUNT OF CREDIT SHALL EQUAL UP TO TWENTY PERCENT OF THE TOTAL OUT-OF-POCKET EXPENSES OF THE TAXPAYER USED IN THE DEVELOPMENT OF A PROGRAM THAT IS PROVIDED TO THE PUBLIC UNDER AN OPEN SOURCE OR FREE SOFTWARE LICENSE, UP TO A MAXIMUM OF TWO HUNDRED DOLLARS. (2) FOR THE PURPOSES OF THIS SUBSECTION, A PROGRAM SHALL QUALIFY FOR THE CREDIT PROVIDED BY THIS SUBSECTION IF THE CODE FOR SUCH PROGRAM HAS BEEN RELEASED UNDER AN OPEN SOURCE LICENSE RECOGNIZED BY THE OPEN SOURCE INITIATIVE, OR HAS BEEN RELEASED UNDER A FREE SOFTWARE LICENSE RECOG- NIZED BY THE FREE SOFTWARE FOUNDATION. (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA- BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY TAXABLE YEAR IF SUCH ELECTION IS IN EFFECT WITH RESPECT TO SUCH INDIVID- UAL FOR ANY OTHER TAXABLE YEAR AND PERTAINING TO THE SAME PROGRAM OR ANY PORTION THEREOF. (4) IN NO EVENT SHALL THE AMOUNT OF THE CREDIT PROVIDED BY THIS SUBSECTION EXCEED THE TAXPAYER'S TAX FOR THE TAXABLE YEAR. HOWEVER, IF EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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