senate Bill S173A

2013-2014 Legislative Session

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate 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 (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 28, 2014 print number 173a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Co-Sponsors

S173 - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S43
2009-2010: S4046

S173 - Summary

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs.

S173 - Sponsor Memo

S173 - Bill Text download pdf

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

                                   173

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. SQUADRON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to providing a  tax  credit  to
  individuals  for  up to two hundred dollars of expenses related to the
  development and posting of an open source or free license 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 (aaa) to read as follows:
  (AAA) OPEN SOURCE OR FREE LICENSE CREDIT.  (1)  A  TAXPAYER  SHALL  BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST
THE  TAX  IMPOSED  PURSUANT TO SECTION SIX HUNDRED ONE OF THIS PART. THE
AMOUNT OF  CREDIT  SHALL  EQUAL  UP  TO  TWENTY  PERCENT  OF  THE  TOTAL
OUT-OF-POCKET  EXPENSES  OF  THE  TAXPAYER  USED IN THE DEVELOPMENT OF A
PROGRAM THAT IS PROVIDED TO THE PUBLIC UNDER  AN  OPEN  SOURCE  OR  FREE
SOFTWARE LICENSE, UP TO A MAXIMUM OF TWO HUNDRED DOLLARS.
  (2)  FOR  THE PURPOSES OF THIS SUBSECTION, A PROGRAM SHALL QUALIFY FOR
THE CREDIT PROVIDED BY THIS SUBSECTION IF THE CODE FOR SUCH PROGRAM  HAS
BEEN RELEASED UNDER AN OPEN SOURCE LICENSE RECOGNIZED BY THE OPEN SOURCE
INITIATIVE,  OR  HAS  BEEN RELEASED UNDER A FREE SOFTWARE LICENSE RECOG-
NIZED BY THE FREE SOFTWARE FOUNDATION.
  (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR
ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA-
BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY
TAXABLE YEAR IF SUCH ELECTION IS IN EFFECT WITH RESPECT TO SUCH INDIVID-
UAL FOR ANY OTHER TAXABLE YEAR AND PERTAINING TO THE SAME PROGRAM OR ANY
PORTION THEREOF.
  (4) IN NO EVENT SHALL THE  AMOUNT  OF  THE  CREDIT  PROVIDED  BY  THIS
SUBSECTION  EXCEED  THE TAXPAYER'S TAX FOR THE TAXABLE YEAR. HOWEVER, IF

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

Co-Sponsors

S173A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S43
2009-2010: S4046

S173A (ACTIVE) - Summary

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs.

S173A (ACTIVE) - Sponsor Memo

S173A (ACTIVE) - Bill Text download pdf

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

                                 173--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by Sens. SQUADRON, HASSELL-THOMPSON -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations  and  Government Operations -- recommitted to the Committee on
  Investigations and Government Operations  in  accordance  with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to providing a  tax  credit  to
  individuals  for  up to two hundred dollars of expenses related to the
  development and posting of an open source or free license program

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

  Section 1. Subsections (yy) and (zz) of section 606 of the tax law, as
relettered  by section 5 of part H of chapter 1 of the laws of 2003, are
relettered subsections (yyy) and (zzz) and  a  new  subsection  (yy)  is
added to read as follows:
  (YY)  OPEN  SOURCE  OR  FREE  LICENSE  CREDIT. (1) A TAXPAYER SHALL BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST
THE TAX IMPOSED PURSUANT TO SECTION SIX HUNDRED ONE OF  THIS  PART.  THE
AMOUNT  OF  CREDIT  SHALL  EQUAL  UP  TO  TWENTY  PERCENT  OF  THE TOTAL
OUT-OF-POCKET EXPENSES OF THE TAXPAYER USED  IN  THE  DEVELOPMENT  OF  A
PROGRAM  THAT  IS  PROVIDED  TO  THE PUBLIC UNDER AN OPEN SOURCE OR FREE
SOFTWARE LICENSE, UP TO A MAXIMUM OF TWO HUNDRED DOLLARS.
  (2) FOR THE PURPOSES OF THIS SUBSECTION, A PROGRAM SHALL  QUALIFY  FOR
THE  CREDIT PROVIDED BY THIS SUBSECTION IF THE CODE FOR SUCH PROGRAM HAS
BEEN RELEASED UNDER AN OPEN SOURCE LICENSE RECOGNIZED BY THE OPEN SOURCE
INITIATIVE, OR HAS BEEN RELEASED UNDER A FREE  SOFTWARE  LICENSE  RECOG-
NIZED BY THE FREE SOFTWARE FOUNDATION.
  (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR
ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA-
BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY

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

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