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Assembly Bill A337A

2013-2014 Legislative Session

NY local food and products sourcing tax credit

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

multi-Sponsors

2013-A337 - Details

See Senate Version of this Bill:
S4774
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §210, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A11270
2011-2012: A1301
2015-2016: A3243, S3114
2017-2018: A1682
2019-2020: A1651
2021-2022: A4631
2023-2024: A2054
2025-2026: A2317

2013-A337 - Summary

Relates to creating a local food and products sourcing tax credit.

2013-A337 - Bill Text download pdf 

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

                                   337

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. HAWLEY -- Multi-Sponsored by -- M. of A. JOHNS --
  read once and referred to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to creating a local food and
  products sourcing 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 FOOD AND PRODUCTS SOURCING TAX CREDIT. 1. BUSINESSES SUBJECT
TO TAX LIABILITY UNDER ARTICLE NINE OR NINE-A OF THIS CHAPTER MAY  CLAIM
THE  LOCAL  FOODS  AND  PRODUCTS  SOURCING  TAX  CREDIT AGAINST ANY SUCH
LIABILITY 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.
  2. FOR THE PURPOSES OF THIS SECTION THE FOLLOWING TERMS SHALL HAVE THE
FOLLOWING MEANINGS:
  (A) "LOCAL PRODUCTS", ARE ANY PRODUCTS  GROWN,  RAISED,  PRODUCED,  OR
MANUFACTURED  BY  A  PRODUCER WITHIN THE STATE OF NEW YORK, FROM SEED OR
CONCEPTION THROUGH FINAL PRODUCT;
  (B) "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) "NET SALES", ARE THE TOTAL SALES OF THE BUSINESS SUBJECT TO TAX.
  3.  THE  AMOUNT  OF  THE  CREDIT  SHALL BE PROSCRIBED ACCORDING TO THE
FOLLOWING SCHEDULE:
  (A) TWENTY PERCENT OF NET SALES ARE ATTRIBUTED TO LOCAL  PRODUCTS  THE
CREDIT SHALL BE ONE THOUSAND FIVE HUNDRED DOLLARS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00192-01-3

multi-Sponsors

2013-A337A (ACTIVE) - Details

See Senate Version of this Bill:
S4774
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §210, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A11270
2011-2012: A1301
2015-2016: A3243, S3114
2017-2018: A1682
2019-2020: A1651
2021-2022: A4631
2023-2024: A2054
2025-2026: A2317

2013-A337A (ACTIVE) - Summary

Relates to creating a local food and products sourcing tax credit.

2013-A337A (ACTIVE) - Bill Text download pdf 

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

                                 337--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. HAWLEY -- Multi-Sponsored by -- M. of A. JOHNS --
  read once and referred to the Committee on Ways and Means -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to  amend the tax law, in relation to creating a local food and
  products sourcing 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 47 to read as follows:
  47. LOCAL FOOD AND PRODUCTS SOURCING TAX CREDIT. 1. BUSINESSES SUBJECT
TO TAX LIABILITY UNDER ARTICLE NINE OR NINE-A OF THIS CHAPTER MAY  CLAIM
THE  LOCAL  FOODS  AND  PRODUCTS  SOURCING  TAX  CREDIT AGAINST ANY SUCH
LIABILITY 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.
  2. FOR THE PURPOSES OF THIS SECTION THE FOLLOWING TERMS SHALL HAVE THE
FOLLOWING MEANINGS:
  (A) "LOCAL PRODUCTS", ARE ANY PRODUCTS  GROWN,  RAISED,  PRODUCED,  OR
MANUFACTURED  BY  A  PRODUCER WITHIN THE STATE OF NEW YORK, FROM SEED OR
CONCEPTION THROUGH FINAL PRODUCT;
  (B) "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) "NET SALES", ARE THE TOTAL SALES OF THE BUSINESS SUBJECT TO TAX.
  3.  THE  AMOUNT  OF  THE  CREDIT  SHALL BE PROSCRIBED ACCORDING TO THE
FOLLOWING SCHEDULE:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00192-02-3

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