senate Bill S5594

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

Sponsored By

Archive: Last Bill Status - In Senate Committee Cities 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 cities
May 23, 2013 referred to cities

S5594 (ACTIVE) - Details

See Assembly Version of this Bill:
A7767
Current Committee:
Senate Cities
Law Section:
New York City Administrative Code
Laws Affected:
Amd ยงยง11-503 & 11-604, NYC Ad Cd
Versions Introduced in 2015-2016 Legislative Session:
S6303, A1719

S5594 (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.

S5594 (ACTIVE) - Sponsor Memo

S5594 (ACTIVE) - Bill Text download pdf

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

                                  5594

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 23, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities

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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