assembly Bill A3453A

2013-2014 Legislative Session

Establishes a tax credit for farmers who make food donations to food banks or other emergency food programs

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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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 23, 2013 print number 3453a
Apr 23, 2013 amend and recommit to ways and means
Jan 25, 2013 referred to ways and means

Co-Sponsors

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Multi-Sponsors

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A3453 - Details

See Senate Version of this Bill:
S2768
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A7278, S6752
2015-2016: A1812, S3603

A3453 - Summary

Establishes a tax credit for farmers who make food donations to food banks or other public, charitable or not-for-profit emergency food programs.

A3453 - Bill Text download pdf

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

                                  3453

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2013
                               ___________

Introduced by M. of A. RABBITT, LOSQUADRO, BARCLAY, DUPREY, BLANKENBUSH,
  McLAUGHLIN,  CROUCH, HAWLEY, TITONE, GOODELL, PALMESANO -- Multi-Spon-
  sored by -- M. of A. CERETTO, CORWIN,  GABRYSZAK,  JORDAN,  McDONOUGH,
  RIVERA -- read once and referred to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to establishing a credit for
  farmers who donate to a food bank or other emergency food 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 (n-1) to read as follows:
  (N-1) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL. IN THE CASE OF A TAXPAYER WHO  IS  AN  ELIGIBLE  FARMER,  THERE
SHALL  BE  ALLOWED  A  CREDIT,  TO  BE  COMPUTED AS HEREINAFTER PROVIDED
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED  BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT OF THE TAXPAYER'S QUALIFIED DONATIONS, AS DEFINED IN
PARAGRAPH THREE OF THIS SUBSECTION, MADE TO ANY FOOD BANK OR OTHER EMER-
GENCY  FOOD  PROGRAM  OPERATING WITHIN THIS STATE. IF THE CREDIT EXCEEDS
THE TAX AS SO REDUCED, THE TAXPAYER MAY RECEIVE,  AND  THE  COMPTROLLER,
SUBJECT  TO  A CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS AN OVERPAY-
MENT, WITHOUT INTEREST, THE AMOUNT OF SUCH EXCESS.
  (2) ELIGIBLE FARMER. FOR PURPOSES OF THIS SUBSECTION, THE TERM "ELIGI-
BLE FARMER" MEANS A TAXPAYER WHOSE FEDERAL GROSS INCOME FROM FARMING FOR
THE TAXABLE YEAR IS AT LEAST TWO-THIRDS OF EXCESS FEDERAL GROSS  INCOME.
EXCESS  FEDERAL  GROSS  INCOME  MEANS THE AMOUNT OF FEDERAL GROSS INCOME
FROM ALL SOURCES FOR THE TAXABLE YEAR REDUCED BY THE SUM (NOT TO  EXCEED
THIRTY THOUSAND DOLLARS) OF THOSE ITEMS INCLUDED IN FEDERAL GROSS INCOME
WHICH  CONSIST  OF  (I)  EARNED INCOME, (II) PENSION PAYMENTS, INCLUDING
SOCIAL SECURITY  PAYMENTS,  (III)  INTEREST,  AND  (IV)  DIVIDENDS.  FOR
PURPOSES  OF  THIS PARAGRAPH, THE TERM "EARNED INCOME" SHALL MEAN WAGES,
SALARIES, TIPS AND OTHER EMPLOYEE COMPENSATION, AND THOSE ITEMS OF GROSS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04732-02-3

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A3453A (ACTIVE) - Details

See Senate Version of this Bill:
S2768
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A7278, S6752
2015-2016: A1812, S3603

A3453A (ACTIVE) - Summary

Establishes a tax credit for farmers who make food donations to food banks or other public, charitable or not-for-profit emergency food programs.

A3453A (ACTIVE) - Bill Text download pdf

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

                                 3453--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2013
                               ___________

Introduced  by  M. of A. RABBITT, BARCLAY, DUPREY, BLANKENBUSH, McLAUGH-
  LIN, CROUCH, HAWLEY, TITONE, GOODELL, PALMESANO -- Multi-Sponsored  by
  --  M. of A.  CERETTO, CORWIN, GABRYSZAK, JORDAN, McDONOUGH, RIVERA --
  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 establishing  a  credit  for
  farmers who donate to a food bank or other emergency food 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 (n-1) to read as follows:
  (N-1) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL.  IN  THE  CASE  OF  A TAXPAYER WHO IS AN ELIGIBLE FARMER, THERE
SHALL BE ALLOWED A  CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER  PROVIDED
AGAINST  THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT OF THE TAXPAYER'S QUALIFIED DONATIONS, AS DEFINED IN
PARAGRAPH THREE OF THIS SUBSECTION, MADE  TO  ANY  FOOD  BANK  OR  OTHER
PUBLIC,  CHARITABLE  OR  NOT-FOR-PROFIT EMERGENCY FOOD PROGRAM OPERATING
WITHIN THIS STATE UP TO A ONE THOUSAND DOLLAR LIMIT DURING  THE  TAXABLE
YEAR.  IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION 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  ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID THEREON.
  (2) ELIGIBLE FARMER. FOR PURPOSES OF THIS SUBSECTION, THE TERM "ELIGI-
BLE FARMER" MEANS A TAXPAYER WHOSE FEDERAL GROSS INCOME FROM FARMING FOR
THE  TAXABLE YEAR IS AT LEAST TWO-THIRDS OF EXCESS FEDERAL GROSS INCOME.
EXCESS FEDERAL GROSS INCOME MEANS THE AMOUNT  OF  FEDERAL  GROSS  INCOME
FROM  ALL SOURCES FOR THE TAXABLE YEAR REDUCED BY THE SUM (NOT TO EXCEED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04732-03-3

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