senate Bill S4260A

2013-2014 Legislative Session

Relates to reducing farm-based taxes, fees and regulatory burdens

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 05, 2014 print number 4260a
amend and recommit to agriculture
Jan 08, 2014 referred to agriculture
Jun 04, 2013 reported and committed to finance
Mar 18, 2013 referred to agriculture

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

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S4260 - Bill Details

See Assembly Version of this Bill:
A6024A
Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd §303-b, Ag & Mkts L; amd §§210, 606, 1136 & 658, Tax L; amd §§499-b & 401, V & T L; amd §72-0602, En Con L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4340A, A5286A
2009-2010: S6947A, A10103

S4260 - Bill Texts

view summary

Enacts the "let New York Farm act"; relates to reducing farm-based taxes, fees and regulatory burdens to help grow the agricultural economy and benefit family farms.

view sponsor memo
BILL NUMBER:S4260

TITLE OF BILL: An act to amend the agriculture and markets law, the
tax law, the vehicle and traffic law and the environmental
conservation law, in relation to reducing farm-based taxes, fees and
regulatory burdens to help grow the agricultural economy and benefit
family farms

PURPOSE OR GENERAL IDEA OF BILL: To reduce farm-based taxes, fees,
and regulatory burdens imposed on our state's farms to allow the
state's vital agricultural economy to grow and to benefit family farms
in New York State.

SUMMARY OF SPECIFIC PROVISIONS:

Subdivision 3 of Section 303-b of the Agriculture and Markets Law is
amended to allow Agricultural District hearing notices to be provided
to all landowners with land being proposed for inclusion in an
agricultural district.

Subdivision 12 of section 210 of the Tax Law is amended by adding a
new paragraph (e-1) to provide agricultural operations with a
refundable investment tax credit.

Subsection (a) of section 606 of the Tax Law is amended by adding a
new paragraph (5-a) to provide agricultural operations with a
refundable investment tax credit.

Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of
the Tax Law, as amended by Chapter 108 of the Laws of 2012, is amended
to exempt wineries from sales tax reporting requirements.

Section 658 (c) and Section 210(1) (d)(4) of the Tax Law is amended to
ease farm filing burdens with regard to corporation filing fees.

Section of 499-b of the Vehicle and Traffic Law is amended to make
necessary clarifications to exempt rented trucks used for agricultural
purposes from the highway use tax.

Section 401(7)(E) of the Vehicle & Traffic Law is amended to reduce
agricultural plated truck registration fees.

Section 72-0602 of the Environmental Conservation Law is amended to
reduce State Pollutant Discharge Elimination System permit fees to
agricultural projects.

JUSTIFICATION: New York's farms provide substantial economic and
environmental benefits to local communities and consumers across New
York State. The agricultural industry can play a pivotal role in the
revitalization of the economy of upstate New York and Long Island, but
only if given a chance to succeed.

Rising real property taxes (four times the national average), ever
increasing fees and excessive paperwork are counterproductive to
growing farm businesses and force farmers to spend more time pushing
pencils instead of plowing fields. With agriculture facing ever
increasing global competition, New York must provide farmers with the


tools necessary to succeed in their business and minimize obstacles
that negatively impact farmers on a daily basis.

This bill is a first step in keeping and growing New York State's farm
operations, developing new agricultural businesses, and producing high
quality, affordable, local food for our state's residents

HISTORY: S.4340-A of 2011 / 2012

FISCAL IMPLICATIONS: Minimal.

EFFECTIVE DATE: Immediately, provided however, that section three
shall take effect on the ninetieth day after it becomes law, and that
sections four and five shall apply to any tax year commencing on or
after January 1, 2014.

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

                                  4260

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 18, 2013
                               ___________

Introduced   by  Sens.  RITCHIE,  FARLEY,  GALLIVAN,  GRISANTI,  LARKIN,
  LAVALLE, LIBOUS, LITTLE, MARCHIONE, MARTINS, MAZIARZ, O'MARA,  RANZEN-
  HOFER,  SEWARD,  VALESKY, YOUNG -- read twice and ordered printed, and
  when printed to be committed to the Committee on Agriculture

AN ACT to amend the agriculture and markets law, the tax law, the  vehi-
  cle  and  traffic  law  and  the  environmental  conservation  law, in
  relation to reducing farm-based taxes, fees and regulatory burdens  to
  help grow the agricultural economy and benefit family farms

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

  Section 1. This act shall be known and may be cited as  the  "let  New
York farm act."
  S  2.  Legislative intent. The legislature finds that viable farms and
the protection of working farmland are of paramount  importance  to  the
economic  and environmental wellbeing of New York state. The locally-fo-
cused, diverse food supply New York farms provide is of critical  impor-
tance to the health and welfare of all New York citizens.  With agricul-
ture  facing  ever  increasing  global  competition,  New  York state is
committed to helping grow and expand our farms. In  aid  of  this  goal,
reducing  farm-based  taxes,  fees  and  regulatory  burdens that do not
recognize the unique nature and benefits of agriculture is an  important
step in achieving successful, sustainable family farms.
  S 3. Subdivision 3 of section 303-b of the agriculture and markets law
is amended by adding a new paragraph c to read as follows:
  C. THE NOTICE SHALL ALSO BE PROVIDED TO ALL LANDOWNERS WITH LAND BEING
PROPOSED  FOR  INCLUSION  IN  AN AGRICULTURAL DISTRICT. LANDOWNERS SHALL
HAVE THE OPTION TO RECEIVE THIS NOTICE EITHER THROUGH  WRITTEN  COMMUNI-
CATION OR THROUGH ELECTRONIC COMMUNICATION.
  S 4. Subdivision 12 of section 210 of the tax law is amended by adding
a new paragraph (e-1) to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04918-02-3

S. 4260                             2

  (E-1)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF THIS SUBDIVISION, FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,  TWO  THOUSAND  FOUR-
TEEN,  IF  THE CREDIT ALLOWED UNDER THIS SUBDIVISION IS GREATER THAN THE
TAX DUE IN ANY TAXABLE YEAR FOR  A  TAXPAYER  WHOSE  PRIMARY  SOURCE  OF
INCOME  IS  DERIVED  FROM OPERATING A FARM OPERATION OR COMMERCIAL HORSE
BOARDING OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH
SUCH CREDIT EXCEEDS SUCH TAX  DUE  AS  AN  OVER-PAYMENT  OF  TAX  TO  BE
REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. FOR PURPOSES OF THIS  PARAGRAPH,  THE  TERMS
"FARM  OPERATION"  AND  "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE
THE SAME MEANINGS AS SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE
OF THE AGRICULTURE AND MARKETS LAW.
  S 5. Subsection (a) of section 606 of the tax law is amended by adding
a new paragraph 5-a to read as follows:
  (5-A) NOTWITHSTANDING ANY OTHER  PROVISION  OF  THIS  SUBSECTION,  FOR
TAXABLE  YEARS  BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND FOUR-
TEEN, IF THE CREDIT ALLOWED UNDER THIS SUBSECTION IS  GREATER  THAN  THE
TAX  DUE  IN  ANY  TAXABLE  YEAR  FOR A TAXPAYER WHOSE PRIMARY SOURCE OF
INCOME IS DERIVED FROM OPERATING A FARM OPERATION  OR  COMMERCIAL  HORSE
BOARDING OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH
SUCH  CREDIT  EXCEEDS  SUCH  TAX  DUE  AS  AN  OVER-PAYMENT OF TAX TO BE
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHT-
Y-SIX OF THIS ARTICLE. FOR PURPOSES OF THIS PARAGRAPH, THE  TERMS  "FARM
OPERATION" AND "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME
MEANINGS  AS  SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE
AGRICULTURE AND MARKETS LAW.
  S 6. Subparagraph (C) of paragraph 1 of  subdivision  (i)  of  section
1136  of  the tax law, as amended by chapter 108 of the laws of 2012, is
amended to read as follows:
  (C) Every wholesaler, as defined by section  three  of  the  alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without collect-
ing sales or use tax during the period covered by the return, except (i)
a sale to a person that has furnished an exempt organization certificate
to  the  wholesaler  for that sale; or (ii) a sale to another wholesaler
whose license under the alcoholic beverage control law does not allow it
to make retail sales of the alcoholic beverage. For each vendor,  opera-
tor,  or  recipient  to  whom  the  wholesaler  has  made a sale without
collecting sales or compensating use tax, the return  must  include  the
total  value of those sales made during the period covered by the return
(excepting the sales described in clauses (i) and (ii) of this  subpara-
graph) and the vendor's, operator's or recipient's state liquor authori-
ty  license number, along with the information required by paragraph two
of this subdivision. A  person  operating  pursuant  to  a  farm  winery
license  as  provided in section seventy-six-a of the alcoholic beverage
control law, or a person operating pursuant to a farm distillery license
as provided in subdivision two-c of section sixty-one of such law, or  a
person  operating  pursuant  to  a  farm  brewery license as provided in
section fifty-one-a of the alcoholic beverage control law, or  a  person
operating  pursuant  to  any  combination of such licenses, shall not be
subject to any of the requirements of this subdivision.  THE  PROVISIONS
OF  THIS  SUBPARAGRAPH SHALL NOT APPLY TO A WINERY AS DEFINED IN SECTION
THREE OF THE ALCOHOLIC BEVERAGE CONTROL LAW.
  S 7. Subparagraphs (A) and (B) of paragraph 3  of  subsection  (c)  of
section 658 of the tax law, subparagraph (A) as amended by section 18 of
part U of chapter 61 of the laws of 2011 and subparagraph (B) as amended

S. 4260                             3

by  section 1 of part H-1 of chapter 57 of the laws of 2009, are amended
to read as follows:
  (A)  Every  subchapter  K  limited  liability  company,  every limited
liability company that is a disregarded entity for  federal  income  tax
purposes,  and  every  partnership which has any income derived from New
York sources, determined in accordance  with  the  applicable  rules  of
section  six  hundred  thirty-one  of  this  article as in the case of a
nonresident individual, shall, within sixty days after the last  day  of
the  taxable  year,  make a payment of a filing fee. SUCH DEADLINE SHALL
NOT APPLY TO FARMS, COMMERCIAL HORSE BOARDING OPERATIONS OR AGRICULTURAL
SERVICE PROVIDERS SUBJECT TO THE FEE, WHICH SHALL,  WITHIN  ONE  HUNDRED
TWENTY  DAYS AFTER THE LAST DAY OF THE TAXABLE YEAR, MAKE PAYMENT OF ANY
REQUIRED FILING FEE. The amount of the filing  fee  is  the  amount  set
forth  in  subparagraph (B) of this paragraph. The minimum filing fee is
twenty-five dollars for taxable years beginning in  two  thousand  eight
and  thereafter.  Limited liability companies that are disregarded enti-
ties for federal income tax purposes must pay a filing  fee  of  twenty-
five  dollars for taxable years beginning on or after January first, two
thousand eight.
  (B) The filing fee will be based on the New York source  gross  income
of  the  limited  liability  company or partnership for the taxable year
immediately preceding the taxable year for which the fee is due. If  the
limited  liability  company  or  partnership  does not have any New York
source gross income for the taxable year immediately preceding the taxa-
ble year for which the fee is due,  the  limited  liability  company  or
partnership  shall  pay the minimum filing fee. Partnerships, other than
limited liability partnerships under article eight-B of the  partnership
law  and  foreign  limited  liability  partnerships,  with less than one
million dollars in New York source gross  income  are  exempt  from  the
filing  fee. New York source gross income is the sum of the partners' or
members' shares of federal gross income from the partnership or  limited
liability  company  derived  from  or  connected  with New York sources,
determined in accordance with the  provisions  of  section  six  hundred
thirty-one  of  this  article  as  if  those  provisions and any related
provisions expressly referred to a computation of federal  gross  income
from  New  York  sources.  For  this  purpose,  federal  gross income is
computed without any allowance or deduction  for  cost  of  goods  sold,
EXCEPT THAT FOR COMPANIES ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE
BOARDING  OR  AGRICULTURAL  SERVICE  PROVIDERS,  THE  TERM FEDERAL GROSS
INCOME SHALL MEAN NET INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
  The amount of the filing fee for taxable years beginning on  or  after
January  first, two thousand eight will be determined in accordance with
the following table:

If the New York source gross income is:         The fee is:
not more than $100,000                          $25
more than $100,000 but not over $250,000        $50
more than $250,000 but not over $500,000        $175
more than $500,000 but not over $1,000,000      $500
more than $1,000,000 but not over $5,000,000    $1,500
more than $5,000,000 but not over $25,000,000   $3,000
Over $25,000,000                                $4,500

  S 8. Subparagraph 4 of paragraph (d) of subdivision 1 of  section  210
of  the tax law, as added by section 2 of part AA-1 of chapter 57 of the
laws of 2008, is amended to read as follows:

S. 4260                             4

  (4) Notwithstanding subparagraphs one and two of this  paragraph,  for
taxable  years  beginning on or after January first, two thousand eight,
the amount prescribed by this paragraph for New York S corporations will
be determined in accordance with the following table:

If New York receipts are:                The fixed dollar minimum tax is:
 not more than $100,000                               $   25
 more than $100,000 but not over $250,000             $   50
 more than $250,000 but not over $500,000             $  175
 more than $500,000 but not over $1,000,000           $  300
 more than $1,000,000 but not over $5,000,000         $1,000
 more than $5,000,000 but not over $25,000,000        $3,000
 Over $25,000,000                                     $4,500

Otherwise  the amount prescribed by this paragraph will be determined in
accordance with the following table:

If New York receipts are:                The fixed dollar minimum tax is:
 not more than $100,000                               $   25
 more than $100,000 but not over $250,000             $   75
 more than $250,000 but not over $500,000             $  175
 more than $500,000 but not over $1,000,000           $  500
 more than $1,000,000 but not over $5,000,000         $1,500
 more than $5,000,000 but not over $25,000,000        $3,500
 Over $25,000,000                                     $5,000

For purposes of this paragraph,  New  York  receipts  are  the  receipts
computed  in accordance with subparagraph two of paragraph (a) of subdi-
vision three of this section for  the  taxable  year,  EXCEPT  THAT  FOR
CORPORATIONS  ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE BOARDING OR
PROVIDING AGRICULTURAL SERVICES, THE TERM NEW YORK RECEIPTS SHALL  REFER
TO NET FARM INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
  S 9. Section 499-b of the vehicle and traffic law, as added by section
1  of  part  B  of chapter 25 of the laws of 2009, is amended to read as
follows:
  S 499-b. Collection of supplemental  fee.  All  registrants  of  motor
vehicles who reside in the metropolitan commuter transportation district
shall  pay  to  the  commissioner  or  his or her agent the supplemental
registration fee provided for  in  this  article  upon  registration  or
renewal  of  motor vehicles subject to registration fees pursuant to the
following sections of this chapter: paragraph a of  subdivision  six  of
section four hundred one; schedules A, B, C, [E,] F (EXCEPT AGRICULTURAL
SPRAYERS),  G, I and K of subdivision seven of section four hundred one;
paragraph a of subdivision eight of section  four  hundred  one,  EXCEPT
LIVESTOCK  TRAILERS;  paragraph  a  of  subdivision five of section four
hundred ten; and section four hundred eleven-b.
  S 10. Paragraph 1 of schedule E of subdivision 7 of section 401 of the
vehicle and traffic law, as amended by section 9 of part G of chapter 59
of the laws of 2009, is amended to read as follows:
  1. For each agricultural truck, the annual  fee  of  two  dollars  and
[fifty-one  cents]  ONE  CENT for each five hundred pounds maximum gross
weight, or fraction thereof.
  S 11. Section 72-0602 of the environmental conservation law is amended
by adding a new subdivision q-1 to read as follows:
  Q-1. $25.00 PER ACRE DISTURBED PLUS $25.00 PER FUTURE IMPERVIOUS  ACRE
FOR  ANY FACILITY THAT IS PART OF A FARM OPERATION AS DEFINED IN SECTION

S. 4260                             5

THREE HUNDRED ONE OF THE AGRICULTURE AND  MARKETS  LAW,  DISCHARGING  OR
AUTHORIZED  TO  DISCHARGE  PURSUANT  TO  A  SPDES  PERMIT FOR STORMWATER
DISCHARGES FROM CONSTRUCTION ACTIVITY. FOR THE PURPOSES OF THIS SUBDIVI-
SION,  ACRES  DISTURBED ARE ACRES SUBJECT TO CLEARING, GRADING, OR EXCA-
VATING IN THE CONSTRUCTION AREA SUBJECT TO SPDES PERMITTING  AND  FUTURE
IMPERVIOUS  ACRES  ARE ACRES THAT WILL BE NEWLY PAVED WITH AN IMPERVIOUS
SUBSTANCE OR ROOFED DURING CONSTRUCTION;
  S 12. Subdivision t of section 72-0602 of the environmental  conserva-
tion  law,  as amended by section 1 of part JJ of chapter 59 of the laws
of 2009, is relettered subdivision u and amended and a new subdivision t
is added to read as follows:
  T. $50.00 FOR A WINERY OR  DISTILLERY  DISCHARGING  OR  AUTHORIZED  TO
DISCHARGE PURSUANT TO A GENERAL PERMIT;
  u.  $100.00  for  any  facility, other than a municipal separate storm
sewer as defined by 40 CFR S122.26 (b) (8), discharging or authorized to
discharge pursuant to a general permit unless a specific fee is  imposed
pursuant  to  subdivisions  a  through  [s]  T  of this section for such
discharge or authorization to discharge.
  S 13. This act shall take effect immediately, provided  however,  that
section  three  of this act shall take effect on the ninetieth day after
it shall have become a law, provided further that sections four and five
of this act shall apply to any tax year commencing on or  after  January
1, 2014.

Co-Sponsors

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S4260A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A6024A
Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd §303-b, Ag & Mkts L; amd §§210, 606, 1136 & 658, Tax L; amd §§499-b & 401, V & T L; amd §72-0602, En Con L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4340A, A5286A
2009-2010: S6947A, A10103

S4260A (ACTIVE) - Bill Texts

view summary

Enacts the "let New York Farm act"; relates to reducing farm-based taxes, fees and regulatory burdens to help grow the agricultural economy and benefit family farms.

view sponsor memo
BILL NUMBER:S4260A

TITLE OF BILL: An act to amend the agriculture and markets law, the tax
law, the vehicle and traffic law and the environmental conservation law,
in relation to reducing farm-based taxes, fees and regulatory burdens to
help grow the agricultural economy and benefit family farms

PURPOSE OR GENERAL IDEA OF BILL: To reduce farm-based taxes, fees, and
regulatory burdens imposed on our state's farms to allow the state's
vital agricultural economy to grow and to benefit family farms in New
York State.

SUMMARY OF SPECIFIC PROVISIONS: Subdivision 3 of Section 303-b of the
Agriculture and Markets Law is amended to allow Agricultural District
hearing notices to be provided to all landowners with land being
proposed for inclusion in an agricultural district.

Subdivision 12 of section 210 of the Tax Law is amended by adding a new
paragraph (e-1) to provide agricultural operations with a refundable
investment tax credit.

Subsection (a) of section 606 of the Tax Law is amended by adding a new
paragraph (5-a) to provide agricultural operations with a refundable
investment tax credit.

Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of
the Tax Law, as amended by Chapter 384 of the Laws of 2013, is amended
to exempt wineries from sales tax reporting requirements.

Section 658 (c) and Section 210(1)(d)(4) of the Tax Law is amended to
ease farm filing burdens with regard to corporation filing fees.

Section of 499-b of the Vehicle and Traffic Law is amended to make
necessary clarifications to exempt rented trucks used for agricultural
purposes from the highway use tax.

Section 401(7) (E) of the Vehicle & Traffic Law is amended to reduce
agricultural plated truck registration fees.

Section 72-0602 of the Environmental Conservation Law is amended to
reduce State Pollutant Discharge Elimination System permit fees to agri-
cultural projects.

JUSTIFICATION: New York's farms provide substantial economic and envi-
ronmental benefits to local communities and consumers across New York
State. The agricultural industry can play a pivotal role in the revi-
talization of the economy of upstate New York and Long Island, but only
if given a chance to succeed.

Rising real property taxes (four times the national average), ever
increasing fees and excessive paperwork are counterproductive to growing
farm businesses and force farmers to spend more time pushing pencils

instead of plowing fields. With agriculture facing ever increasing
global competition, New York must provide farmers with the tools neces-
sary to succeed in their business and minimize obstacles that negatively
impact farmers on a daily basis.

This bill is a first step in keeping and growing New York State's farm
operations, developing new agricultural businesses, and producing high
quality, affordable, local food for our state's residents.

HISTORY: S.4340-A of 2011 / 2012

FISCAL IMPLICATIONS: Minimal.

EFFECTIVE DATE: Immediately, provided however, that section three shall
take effect on the ninetieth day after it becomes law, and that sections
four and five shall apply to any tax year commencing on or after January
1, 2015.

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

                                 4260--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 18, 2013
                               ___________

Introduced  by Sens. RITCHIE, BONACIC, FARLEY, GALLIVAN, GIPSON, GRISAN-
  TI, LARKIN, LAVALLE,  LIBOUS,  LITTLE,  MARCHIONE,  MARTINS,  MAZIARZ,
  O'MARA,  RANZENHOFER, SEWARD, VALESKY, YOUNG -- read twice and ordered
  printed, and when printed to be committed to the Committee on Agricul-
  ture -- recommitted to the Committee on Agriculture 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 agriculture and markets law, the tax law, the vehi-
  cle and  traffic  law  and  the  environmental  conservation  law,  in
  relation  to reducing farm-based taxes, fees and regulatory burdens to
  help grow the agricultural economy and benefit family farms

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

  Section  1.  This  act shall be known and may be cited as the "let New
York farm act."
  S 2. Legislative intent. The legislature finds that viable  farms  and
the  protection  of  working farmland are of paramount importance to the
economic and environmental wellbeing of New York state. The  locally-fo-
cused,  diverse food supply New York farms provide is of critical impor-
tance to the health and welfare of all New York citizens.  With agricul-
ture facing ever  increasing  global  competition,  New  York  state  is
committed  to  helping  grow  and expand our farms. In aid of this goal,
reducing farm-based taxes, fees  and  regulatory  burdens  that  do  not
recognize  the unique nature and benefits of agriculture is an important
step in achieving successful, sustainable family farms.
  S 3. Subdivision 3 of section 303-b of the agriculture and markets law
is amended by adding a new paragraph c to read as follows:
  C. THE NOTICE SHALL ALSO BE PROVIDED TO ALL LANDOWNERS WITH LAND BEING
PROPOSED FOR INCLUSION IN AN  AGRICULTURAL  DISTRICT.  LANDOWNERS  SHALL
HAVE  THE  OPTION TO RECEIVE THIS NOTICE EITHER THROUGH WRITTEN COMMUNI-
CATION OR THROUGH ELECTRONIC COMMUNICATION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04918-04-4

S. 4260--A                          2

  S 4. Subdivision 12 of section 210 of the tax law is amended by adding
a new paragraph (e-1) to read as follows:
  (E-1)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF THIS SUBDIVISION, FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN,
IF THE CREDIT ALLOWED UNDER THIS SUBDIVISION IS GREATER THAN THE TAX DUE
IN ANY TAXABLE YEAR FOR A TAXPAYER WHOSE PRIMARY  SOURCE  OF  INCOME  IS
DERIVED  FROM  OPERATING  A  FARM OPERATION OR COMMERCIAL HORSE BOARDING
OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE  AMOUNT  BY  WHICH  SUCH
CREDIT  EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION  ONE  THOUSAND  EIGHTY-SIX  OF
THIS CHAPTER. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM OPERATION"
AND  "COMMERCIAL  HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANINGS
AS SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF  THE  AGRICUL-
TURE AND MARKETS LAW.
  S 5. Subsection (a) of section 606 of the tax law is amended by adding
a new paragraph 5-a to read as follows:
  (5-A)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF THIS SUBSECTION, FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN,
IF THE CREDIT ALLOWED UNDER THIS SUBSECTION IS GREATER THAN THE TAX  DUE
IN  ANY  TAXABLE  YEAR  FOR A TAXPAYER WHOSE PRIMARY SOURCE OF INCOME IS
DERIVED FROM OPERATING A FARM OPERATION  OR  COMMERCIAL  HORSE  BOARDING
OPERATION,  SUCH  TAXPAYER  MAY  ELECT TO TREAT THE AMOUNT BY WHICH SUCH
CREDIT EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE REFUNDED  IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE.  FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM OPERATION" AND
"COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE  SAME  MEANINGS  AS
SUCH  TERMS  ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE
AND MARKETS LAW.
  S 6. Subparagraph (C) of paragraph 1 of  subdivision  (i)  of  section
1136  of  the tax law, as amended by chapter 384 of the laws of 2013, is
amended to read as follows:
  (C) Every wholesaler, as defined by section  three  of  the  alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without collect-
ing sales or use tax during the period covered by the return, except (i)
a sale to a person that has furnished an exempt organization certificate
to  the  wholesaler  for that sale; or (ii) a sale to another wholesaler
whose license under the alcoholic beverage control law does not allow it
to make retail sales of the alcoholic beverage. For each vendor,  opera-
tor,  or  recipient  to  whom  the  wholesaler  has  made a sale without
collecting sales or compensating use tax, the return  must  include  the
total  value of those sales made during the period covered by the return
(excepting the sales described in clauses (i) and (ii) of this  subpara-
graph) and the vendor's, operator's or recipient's state liquor authori-
ty  license number, along with the information required by paragraph two
of this subdivision. A  person  operating  pursuant  to  a  farm  winery
license  as  provided in section seventy-six-a of the alcoholic beverage
control law, or a person operating pursuant to a farm distillery license
as provided in subdivision two-c of section sixty-one of such law, or  a
person  operating  pursuant  to  a  farm  cidery  license as provided in
section fifty-eight-c of the alcoholic beverage control law, or a person
operating pursuant to a farm brewery  license  as  provided  in  section
fifty-one-a of the alcoholic beverage control law, or a person operating
pursuant  to  any  combination of such licenses, shall not be subject to
any of the requirements of this subdivision.   THE  PROVISIONS  OF  THIS

S. 4260--A                          3

SUBPARAGRAPH  SHALL NOT APPLY TO A WINERY AS DEFINED IN SECTION THREE OF
THE ALCOHOLIC BEVERAGE CONTROL LAW.
  S  7.  Subparagraphs  (A)  and (B) of paragraph 3 of subsection (c) of
section 658 of the tax law, subparagraph (A) as amended by section 18 of
part U of chapter 61 of the laws of 2011 and subparagraph (B) as amended
by section 1 of part H-1 of chapter 57 of the laws of 2009, are  amended
to read as follows:
  (A)  Every  subchapter  K  limited  liability  company,  every limited
liability company that is a disregarded entity for  federal  income  tax
purposes,  and  every  partnership which has any income derived from New
York sources, determined in accordance  with  the  applicable  rules  of
section  six  hundred  thirty-one  of  this  article as in the case of a
nonresident individual, shall, within sixty days after the last  day  of
the  taxable  year,  make a payment of a filing fee. SUCH DEADLINE SHALL
NOT APPLY TO FARMS, COMMERCIAL HORSE BOARDING OPERATIONS OR AGRICULTURAL
SERVICE PROVIDERS SUBJECT TO THE FEE, WHICH SHALL,  WITHIN  ONE  HUNDRED
TWENTY  DAYS AFTER THE LAST DAY OF THE TAXABLE YEAR, MAKE PAYMENT OF ANY
REQUIRED FILING FEE. The amount of the filing  fee  is  the  amount  set
forth  in  subparagraph (B) of this paragraph. The minimum filing fee is
twenty-five dollars for taxable years beginning in  two  thousand  eight
and  thereafter.  Limited liability companies that are disregarded enti-
ties for federal income tax purposes must pay a filing  fee  of  twenty-
five  dollars for taxable years beginning on or after January first, two
thousand eight.
  (B) The filing fee will be based on the New York source  gross  income
of  the  limited  liability  company or partnership for the taxable year
immediately preceding the taxable year for which the fee is due. If  the
limited  liability  company  or  partnership  does not have any New York
source gross income for the taxable year immediately preceding the taxa-
ble year for which the fee is due,  the  limited  liability  company  or
partnership  shall  pay the minimum filing fee. Partnerships, other than
limited liability partnerships under article eight-B of the  partnership
law  and  foreign  limited  liability  partnerships,  with less than one
million dollars in New York source gross  income  are  exempt  from  the
filing  fee. New York source gross income is the sum of the partners' or
members' shares of federal gross income from the partnership or  limited
liability  company  derived  from  or  connected  with New York sources,
determined in accordance with the  provisions  of  section  six  hundred
thirty-one  of  this  article  as  if  those  provisions and any related
provisions expressly referred to a computation of federal  gross  income
from  New  York  sources.  For  this  purpose,  federal  gross income is
computed without any allowance or deduction  for  cost  of  goods  sold,
EXCEPT THAT FOR COMPANIES ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE
BOARDING  OR  AGRICULTURAL  SERVICE  PROVIDERS,  THE  TERM FEDERAL GROSS
INCOME SHALL MEAN NET INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
  The amount of the filing fee for taxable years beginning on  or  after
January  first, two thousand eight will be determined in accordance with
the following table:

If the New York source gross income is:         The fee is:
not more than $100,000                          $25
more than $100,000 but not over $250,000        $50
more than $250,000 but not over $500,000        $175
more than $500,000 but not over $1,000,000      $500
more than $1,000,000 but not over $5,000,000    $1,500

S. 4260--A                          4

more than $5,000,000 but not over $25,000,000   $3,000
Over $25,000,000                                $4,500

  S  8.  Subparagraph 4 of paragraph (d) of subdivision 1 of section 210
of the tax law, as added by section 2 of part AA-1 of chapter 57 of  the
laws of 2008, is amended to read as follows:
  (4)  Notwithstanding  subparagraphs one and two of this paragraph, for
taxable years beginning on or after January first, two  thousand  eight,
the amount prescribed by this paragraph for New York S corporations will
be determined in accordance with the following table:

If New York receipts are:                The fixed dollar minimum tax is:
 not more than $100,000                               $   25
 more than $100,000 but not over $250,000             $   50
 more than $250,000 but not over $500,000             $  175
 more than $500,000 but not over $1,000,000           $  300
 more than $1,000,000 but not over $5,000,000         $1,000
 more than $5,000,000 but not over $25,000,000        $3,000
 Over $25,000,000                                     $4,500

Otherwise  the amount prescribed by this paragraph will be determined in
accordance with the following table:

If New York receipts are:                The fixed dollar minimum tax is:
 not more than $100,000                               $   25
 more than $100,000 but not over $250,000             $   75
 more than $250,000 but not over $500,000             $  175
 more than $500,000 but not over $1,000,000           $  500
 more than $1,000,000 but not over $5,000,000         $1,500
 more than $5,000,000 but not over $25,000,000        $3,500
 Over $25,000,000                                     $5,000

For purposes of this paragraph,  New  York  receipts  are  the  receipts
computed  in accordance with subparagraph two of paragraph (a) of subdi-
vision three of this section for  the  taxable  year,  EXCEPT  THAT  FOR
CORPORATIONS  ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE BOARDING OR
PROVIDING AGRICULTURAL SERVICES, THE TERM NEW YORK RECEIPTS SHALL  REFER
TO NET FARM INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
  S 9. Section 499-b of the vehicle and traffic law, as added by section
1  of  part  B  of chapter 25 of the laws of 2009, is amended to read as
follows:
  S 499-b. Collection of supplemental  fee.  All  registrants  of  motor
vehicles who reside in the metropolitan commuter transportation district
shall  pay  to  the  commissioner  or  his or her agent the supplemental
registration fee provided for  in  this  article  upon  registration  or
renewal  of  motor vehicles subject to registration fees pursuant to the
following sections of this chapter: paragraph a of  subdivision  six  of
section four hundred one; schedules A, B, C, [E,] F (EXCEPT AGRICULTURAL
SPRAYERS),  G, I and K of subdivision seven of section four hundred one;
paragraph a of subdivision eight of section  four  hundred  one,  EXCEPT
LIVESTOCK  TRAILERS;  paragraph  a  of  subdivision five of section four
hundred ten; and section four hundred eleven-b.
  S 10. Paragraph 1 of schedule E of subdivision 7 of section 401 of the
vehicle and traffic law, as amended by section 9 of part G of chapter 59
of the laws of 2009, is amended to read as follows:

S. 4260--A                          5

  1. For each agricultural truck, the annual  fee  of  two  dollars  and
[fifty-one  cents]  ONE  CENT for each five hundred pounds maximum gross
weight, or fraction thereof.
  S 11. Section 72-0602 of the environmental conservation law is amended
by adding a new subdivision q-1 to read as follows:
  Q-1.  $25.00 PER ACRE DISTURBED PLUS $25.00 PER FUTURE IMPERVIOUS ACRE
FOR ANY FACILITY THAT IS PART OF A FARM OPERATION AS DEFINED IN  SECTION
THREE  HUNDRED  ONE  OF  THE AGRICULTURE AND MARKETS LAW, DISCHARGING OR
AUTHORIZED TO DISCHARGE  PURSUANT  TO  A  SPDES  PERMIT  FOR  STORMWATER
DISCHARGES FROM CONSTRUCTION ACTIVITY. FOR THE PURPOSES OF THIS SUBDIVI-
SION,  ACRES  DISTURBED ARE ACRES SUBJECT TO CLEARING, GRADING, OR EXCA-
VATING IN THE CONSTRUCTION AREA SUBJECT TO SPDES PERMITTING  AND  FUTURE
IMPERVIOUS  ACRES  ARE ACRES THAT WILL BE NEWLY PAVED WITH AN IMPERVIOUS
SUBSTANCE OR ROOFED DURING CONSTRUCTION;
  S 12. Subdivision t of section 72-0602 of the environmental  conserva-
tion  law,  as amended by section 1 of part JJ of chapter 59 of the laws
of 2009, is relettered subdivision u and amended and a new subdivision t
is added to read as follows:
  T. $50.00 FOR A WINERY OR  DISTILLERY  DISCHARGING  OR  AUTHORIZED  TO
DISCHARGE PURSUANT TO A GENERAL PERMIT;
  u.  $100.00  for  any  facility, other than a municipal separate storm
sewer as defined by 40 CFR S122.26 (b) (8), discharging or authorized to
discharge pursuant to a general permit unless a specific fee is  imposed
pursuant  to  subdivisions  a  through  [s]  T  of this section for such
discharge or authorization to discharge.
  S 13. This act shall take effect immediately, provided  however,  that
section  three  of this act shall take effect on the ninetieth day after
it shall have become a law, provided further that sections four and five
of this act shall apply to any tax year commencing on or  after  January
1, 2015.

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