assembly Bill A7767

2013-2014 Legislative Session

Authorizes a credit for beer produced within NYC by a taxpayer that is registered as a distributor under article 18 of the tax law

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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to ways and means
Jun 04, 2013 referred to ways and means

A7767 (ACTIVE) - Details

See Senate Version of this Bill:
S5594
Law Section:
New York City Administrative Code
Laws Affected:
Amd ยงยง11-503 & 11-604, NYC Ad Cd
Versions Introduced in 2015-2016 Legislative Session:
A1719, S6303

A7767 (ACTIVE) - Summary

Authorizes a credit for beer produced within NYC by a taxpayer that is registered as a distributor under article 18 of the tax law.

A7767 (ACTIVE) - Bill Text download pdf

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

                                  7767

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 4, 2013
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend  the  administrative code of the city of New York, in
  relation to establishing a credit for beer produced within the city of
  New York by a taxpayer that is registered as a distributor under arti-
  cle eighteen of the tax law

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  11-503 of the administrative code of the city of
New York is amended by adding a new subdivision (p) to read as follows:
  (P) BEER PRODUCTION CREDIT. (1) A TAXPAYER SUBJECT TO TAX  UNDER  THIS
CHAPTER,  THAT  IS REGISTERED AS A DISTRIBUTOR UNDER ARTICLE EIGHTEEN OF
THE TAX LAW, AND THAT PRODUCES SIXTY MILLION OR FEWER GALLONS OF BEER IN
THIS STATE IN THE TAXABLE YEAR, SHALL BE ALLOWED A  CREDIT  AGAINST  THE
TAX  IMPOSED BY THIS CHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH TWO OF
THIS SUBDIVISION. PROVIDED, HOWEVER, THAT NO CREDIT SHALL BE ALLOWED FOR
ANY BEER PRODUCED IN EXCESS OF FIFTEEN  MILLION  FIVE  HUNDRED  THOUSAND
GALLONS  IN THE TAXABLE YEAR.  NOTWITHSTANDING ANYTHING TO THE CONTRARY,
IF A PARTNERSHIP IS ALLOWED A CREDIT UNDER THIS SUBDIVISION,  A  PARTNER
IN SUCH PARTNERSHIP SHALL NOT BE ALLOWED A CREDIT UNDER THIS SUBDIVISION
FOR  ANY TAXABLE YEAR THAT INCLUDES THE LAST DAY OF THE TAXABLE YEAR FOR
WHICH THE PARTNERSHIP IS ALLOWED SUCH CREDIT.
  (2) THE AMOUNT OF THE CREDIT PER TAXPAYER PER TAXABLE  YEAR  FOR  EACH
GALLON  OF  BEER  PRODUCED  IN  THE CITY OF NEW YORK ON OR AFTER JANUARY
FIRST, TWO THOUSAND FOURTEEN SHALL BE DETERMINED AS FOLLOWS:
  (I) FOR THE FIRST FIVE HUNDRED THOUSAND GALLONS OF  BEER  PRODUCED  IN
THE  CITY OF NEW YORK IN THE TAXABLE YEAR, THE CREDIT SHALL EQUAL TWELVE
CENTS PER GALLON; AND
  (II) FOR EACH GALLON OF BEER PRODUCED IN THE CITY OF NEW YORK  IN  THE
TAXABLE  YEAR  IN  EXCESS  OF  FIVE HUNDRED THOUSAND GALLONS, THE CREDIT
SHALL EQUAL THREE AND EIGHTY-SIX ONE HUNDREDTHS CENTS  PER  GALLON.  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11248-01-3

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