assembly Bill A337A

2013-2014 Legislative Session

NY local food and products sourcing tax credit

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 17, 2014 held for consideration in ways and means
Jan 08, 2014 referred to ways and means
Apr 24, 2013 print number 337a
Apr 24, 2013 amend and recommit to ways and means
Jan 09, 2013 referred to ways and means

Multi-Sponsors

A337 - Details

See Senate Version of this Bill:
S4774
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

A337 - Summary

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

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

A337A (ACTIVE) - Details

See Senate Version of this Bill:
S4774
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

A337A (ACTIVE) - Summary

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

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