Do you support this bill?

Assembly Bill A1312

2013-2014 Legislative Session

Creates a local produce tax credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

co-Sponsors

2013-A1312 (ACTIVE) - Details

See Senate Version of this Bill:
S1198
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยงยง210 & 606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A7509, S4889

2013-A1312 (ACTIVE) - Summary

Creates a local produce tax credit; provides that restaurants may claim the local produce tax credit in the amount of $100 for every $1,000 of local produce purchased for the restaurant; defines local produce as produce grown by a producer with the pride of NY symbol of the business claiming the local produce tax credit within NYS; requires the business to submit a report with tax returns stating the nature of the business, the name and location of the producer and the amount paid for the produce.

2013-A1312 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1312

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M.  of  A.  ZEBROWSKI, LUPARDO, BARRETT -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to creating a local produce tax
  credit

  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 46 to read as follows:
  46. LOCAL PRODUCE TAX CREDIT. (A) RESTAURANTS, TAVERNS, CAFETERIAS  OR
OTHER  BUSINESSES  ENGAGED IN THE SALE OF FOODS PREPARED AND READY TO BE
EATEN MAY CLAIM THE LOCAL PRODUCE TAX CREDIT AGAINST THE TAX IMPOSED  BY
THIS  ARTICLE  AT  THE CLOSE OF THE TAX YEAR PROVIDED, HOWEVER, THAT THE
UNUSED PORTION OF ANY TAX CREDIT CLAIMED SHALL NOT  BE  CARRIED  FORWARD
AND APPLIED IN ANOTHER TAX YEAR.
  (B)  FOR  THE  PURPOSES OF THIS SECTION THE FOLLOWING TERMS SHALL HAVE
THE FOLLOWING MEANINGS:
  (1) "LOCAL PRODUCE" IS PRODUCE GROWN BY A PRODUCER WITH THE  PRIDE  OF
NEW  YORK  SYMBOL  OF THE BUSINESS CLAIMING THE LOCAL PRODUCE TAX CREDIT
WITHIN THE STATE OF NEW YORK, FROM  SEED  OR  CONCEPTION  THROUGH  FINAL
PRODUCT.
  (2)  "PRODUCER"  IS  AN  INDIVIDUAL  (WHETHER  ACTING  INDIVIDUALLY OR
THROUGH A COOPERATIVE, CORPORATION, PARTNERSHIP,  BUSINESS  ASSOCIATION,
OR  EDUCATIONAL INSTITUTION) WHO IS A FARMER, STUDENT FARMER OR MANUFAC-
TURER OF FOODS OR GOODS IN  NEW  YORK  STATE.  IT  SHALL  NOT,  HOWEVER,
INCLUDE A WHOLESALER OR DISTRIBUTOR.
  (C)  THE  AMOUNT  OF THE CREDIT SHALL BE ONE HUNDRED DOLLARS FOR EVERY
PURCHASE BY A BUSINESS CLAIMING THE LOCAL PRODUCE TAX  CREDIT  OF  LOCAL
PRODUCE FOR SALE AT THE BUSINESS IN THE AGGREGATE AMOUNT OF ONE THOUSAND
DOLLARS OR MORE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00505-01-3

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.