| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 24, 2012 |
print number 2989c |
| May 24, 2012 |
amend and recommit to finance |
| May 22, 2012 |
reported and committed to finance |
| May 16, 2012 |
print number 2989b |
| May 16, 2012 |
amend and recommit to investigations and government operations |
| Jan 25, 2012 |
print number 2989a |
| Jan 25, 2012 |
amend and recommit to investigations and government operations |
| Jan 04, 2012 |
referred to investigations and government operations |
| Feb 04, 2011 |
referred to investigations and government operations |
Senate Bill S2989C
2011-2012 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Finance Committee
Actions
Votes
Bill Amendments
2011-S2989 - Details
- See Assembly Version of this Bill:
- A7132
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§210 & 606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A4856
2013-2014: S1082, A54
2015-2016: S2985, A1907
2017-2018: S374, A1700
2019-2020: S263
2021-2022: S3498
2023-2024: S806
2025-2026: S2316
2011-S2989 - Sponsor Memo
BILL NUMBER:S2989
TITLE OF BILL:
An act
to amend the tax law, in relation to providing a tax credit to farmers
who purchase biodiesel fuel for the operation of their farm equipment
PURPOSE OR GENERAL IDEA OF BILL:
To create incentives for farmers to use homegrown biodiesel for
operation of their farm equipment rather than petro-gas.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Establishes a tax credit of 50.01 per percent of biodiesel
per gallon, not to exceed twenty cents per gallon purchased by a
taxpayer that is principally engaged in farming.
(b) - Defines Biodiesel
(c) - Establishes the application of the credit.
JUSTIFICATION:
Studies have shown that diesel fumes contain particulate matter which
can trigger asthma attacks and other respiratory ailments in
children and that levels of diesel fumes are up to four times greater
inside a bus than ambient levels. Diesel exhaust is classified as a
probable human carcinogen by many government authorities including
2011-S2989 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2989
2011-2012 Regular Sessions
I N S E N A T E
February 4, 2011
___________
Introduced by Sen. MAZIARZ -- 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 providing a tax credit to
farmers who purchase biodiesel fuel for the operation of their farm
equipment
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 43 to read as follows:
43. CREDIT FOR BIODIESEL FUEL USED IN FARMING EQUIPMENT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER THAT IS A BUSINESS PRINCIPALLY ENGAGED IN
FARMING, AS SUCH TERM IS DEFINED IN PARAGRAPH NINETEEN OF SUBDIVISION
(B) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE OF
BIODIESEL FUEL TO BE USED IN FARMING EQUIPMENT. SUCH CREDIT SHALL BE
$0.01 PER PERCENT OF BIODIESEL PER GALLON OF BIOHEAT, NOT TO EXCEED
TWENTY CENTS PER GALLON, PURCHASED BY SUCH TAXPAYER.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "BIODIESEL" SHALL MEAN
A FUEL COMPRISED EXCLUSIVELY OF MONOALKYL ESTERS OF LONG CHAIN FATTY
ACIDS DERIVED FROM VEGETABLE OILS OR ANIMAL FATS, DESIGNATED B100, WHICH
MEETS THE SPECIFICATIONS OF AMERICAN SOCIETY OF TESTING AND MATERIALS
DESIGNATION D 6751.
(C) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX
FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO
BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE
THOUSAND EIGHTY-SIX OF THIS CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID ON SUCH REFUND, NOTWITHSTANDING THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08610-01-1
2011-S2989A - Details
- See Assembly Version of this Bill:
- A7132
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§210 & 606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A4856
2013-2014: S1082, A54
2015-2016: S2985, A1907
2017-2018: S374, A1700
2019-2020: S263
2021-2022: S3498
2023-2024: S806
2025-2026: S2316
2011-S2989A - Sponsor Memo
BILL NUMBER:S2989A
TITLE OF BILL:
An act
to amend the tax law, in relation to providing a tax credit to farmers
who purchase biodiesel fuel for the operation of their farm equipment
PURPOSE OR GENERAL IDEA OF BILL:
To create incentives for farmers to use homegrown biodiesel for
operation of their farm equipment rather than petro-gas.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Establishes a tax credit of $0.01 per percent of biodiesel
per gallon, not to exceed twenty cents per gallon purchased by a
taxpayer that is principally engaged in farming.
(b) - Defines Biodiesel
(c) - Establishes the application of the credit.
JUSTIFICATION:
Studies have shown that diesel fumes contain particulate matter which
can trigger asthma attacks and other respiratory ailments in children
and that levels of diesel fumes are up to four times greater inside a
bus than ambient levels. Diesel exhaust is classified as a probable
human carcinogen by many government authorities including the state
2011-S2989A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2989--A
2011-2012 Regular Sessions
I N S E N A T E
February 4, 2011
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to providing a tax credit to
farmers who purchase biodiesel fuel for the operation of their farm
equipment
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 45 to read as follows:
45. CREDIT FOR BIODIESEL FUEL USED IN FARMING EQUIPMENT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER THAT IS A BUSINESS PRINCIPALLY ENGAGED IN
FARMING, AS SUCH TERM IS DEFINED IN PARAGRAPH NINETEEN OF SUBDIVISION
(B) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE OF
BIODIESEL FUEL TO BE USED IN FARMING EQUIPMENT. SUCH CREDIT SHALL BE
$0.01 PER PERCENT OF BIODIESEL PER GALLON OF BIOHEAT, NOT TO EXCEED
TWENTY CENTS PER GALLON, PURCHASED BY SUCH TAXPAYER.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "BIODIESEL" SHALL MEAN
A FUEL COMPRISED EXCLUSIVELY OF MONOALKYL ESTERS OF LONG CHAIN FATTY
ACIDS DERIVED FROM VEGETABLE OILS OR ANIMAL FATS, DESIGNATED B100, WHICH
MEETS THE SPECIFICATIONS OF AMERICAN SOCIETY OF TESTING AND MATERIALS
DESIGNATION D 6751.
(C) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX
FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO
BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE
THOUSAND EIGHTY-SIX OF THIS CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08610-02-2
2011-S2989B - Details
- See Assembly Version of this Bill:
- A7132
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§210 & 606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A4856
2013-2014: S1082, A54
2015-2016: S2985, A1907
2017-2018: S374, A1700
2019-2020: S263
2021-2022: S3498
2023-2024: S806
2025-2026: S2316
2011-S2989B - Sponsor Memo
BILL NUMBER:S2989B
TITLE OF BILL:
An act to amend the tax law, in relation to providing a tax credit to
farmers who purchase biodiesel fuel for the operation of their farm
equipment
PURPOSE OR GENERAL IDEA OF BILL:
To create incentives for farmers to use homegrown biodiesel for opera-
tion of their farm equipment rather than petro-gas.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 and 2: Establishes a tax credit of $0.01 per percent of biod-
iesel per gallon, not to exceed twenty cents per gallon purchased by a
taxpayer that is principally engaged in farming.
(b) - Defines Biodiesel and Qualified Biodiesel
(c) - Establishes the application of the credit.
Section 3: is the Effective Date
JUSTIFICATION:
Studies have shown that diesel fumes contain particulate matter which
can trigger asthma attacks and other respiratory ailments in children
and that levels of diesel fumes are up to four times greater inside a
2011-S2989B - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2989--B
2011-2012 Regular Sessions
I N S E N A T E
February 4, 2011
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing a tax credit to
farmers who purchase biodiesel fuel for the operation of their farm
equipment
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 45 to read as follows:
45. CREDIT FOR BIODIESEL FUEL USED IN FARMING EQUIPMENT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER THAT IS A BUSINESS PRINCIPALLY ENGAGED IN
FARMING, AS SUCH TERM IS DEFINED IN PARAGRAPH NINETEEN OF SUBDIVISION
(B) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE OF
QUALIFIED BIODIESEL FUEL TO BE USED IN FARMING EQUIPMENT IN THIS STATE.
SUCH CREDIT SHALL BE $0.01 PER PERCENT OF BIODIESEL PER GALLON OF QUALI-
FIED BIODIESEL FUEL, NOT TO EXCEED TWENTY CENTS PER GALLON, PURCHASED BY
SUCH TAXPAYER DURING THE TAXABLE YEAR AND USED IN FARMING EQUIPMENT.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING DEFINITIONS SHALL
APPLY:
(1) "BIODIESEL" SHALL MEAN A FUEL COMPRISED EXCLUSIVELY OF MONOALKYL
ESTERS OF LONG CHAIN FATTY ACIDS DERIVED FROM VEGETABLE OILS OR ANIMAL
FATS, DESIGNATED B100, WHICH MEETS THE SPECIFICATIONS OF AMERICAN SOCIE-
TY OF TESTING AND MATERIALS DESIGNATION D 6751.
(2) "QUALIFIED BIODIESEL" SHALL MEAN A FUEL THAT IS A MIXTURE OF BIOD-
IESEL AND DIESEL MOTOR FUEL.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08610-04-2
2011-S2989C (ACTIVE) - Details
- See Assembly Version of this Bill:
- A7132
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§210 & 606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A4856
2013-2014: S1082, A54
2015-2016: S2985, A1907
2017-2018: S374, A1700
2019-2020: S263
2021-2022: S3498
2023-2024: S806
2025-2026: S2316
2011-S2989C (ACTIVE) - Sponsor Memo
BILL NUMBER:S2989C
TITLE OF BILL:
An act to amend the tax law, in relation to providing a tax credit to
farmers who purchase biodiesel fuel for the operation of their farm
equipment
PURPOSE OR GENERAL IDEA OF BILL:
To create incentives for farmers to use homegrown biodiesel for opera-
tion of their farm equipment rather than petro-gas.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 and 2: Establishes a tax credit of $0.01 per percent of biod-
iesel per gallon, not to exceed twenty cents per gallon purchased by a
taxpayer that is principally engaged in farming.
(b) - Defines Biodiesel and Qualified Biodiesel
(c) - Establishes the application of the credit.
Section 3: is the Effective Date
JUSTIFICATION:
Studies have shown that diesel fumes contain particulate matter which
can trigger asthma attacks and other respiratory ailments in children
and that levels of diesel fumes are up to four times greater inside a
2011-S2989C (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2989--C
2011-2012 Regular Sessions
I N S E N A T E
February 4, 2011
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
reported favorably from said committee and committed to the Committee
on Finance -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing a tax credit to
farmers who purchase biodiesel fuel for the operation of their farm
equipment
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 45 to read as follows:
45. CREDIT FOR BIODIESEL FUEL USED IN FARMING EQUIPMENT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER THAT IS A BUSINESS PRINCIPALLY ENGAGED IN
FARMING, AS SUCH TERM IS DEFINED IN PARAGRAPH NINETEEN OF SUBDIVISION
(B) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE OF
QUALIFIED BIODIESEL FUEL TO BE USED IN FARMING EQUIPMENT IN THIS STATE.
SUCH CREDIT SHALL BE $0.01 PER PERCENT OF BIODIESEL PER GALLON OF QUALI-
FIED BIODIESEL FUEL, NOT TO EXCEED TWENTY CENTS PER GALLON, PURCHASED BY
SUCH TAXPAYER DURING THE TAXABLE YEAR AND USED IN FARMING EQUIPMENT.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING DEFINITIONS SHALL
APPLY:
(1) "BIODIESEL" SHALL MEAN A FUEL COMPRISED EXCLUSIVELY OF MONOALKYL
ESTERS OF LONG CHAIN FATTY ACIDS DERIVED FROM VEGETABLE OILS OR ANIMAL
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08610-06-2
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.