assembly Bill A10584

Vetoed By Governor
2015-2016 Legislative Session

Relates to establishing a credit for donation to a food bank or other emergency food program by New York state farmers

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor


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

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Actions

view actions (15)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 28, 2016 tabled
vetoed memo.260
Nov 16, 2016 delivered to governor
Jun 16, 2016 returned to assembly
passed senate
3rd reading cal.1945
substituted for s7833
referred to rules
delivered to senate
passed assembly
ordered to third reading rules cal.507
rules report cal.507
reported
reported referred to rules
Jun 07, 2016 referred to ways and means

Co-Sponsors

A10584 (ACTIVE) - Details

See Senate Version of this Bill:
S7833
Law Section:
Tax Law
Laws Affected:
Amd ยงยง606 & 210-B, Tax L
Versions Introduced in 2017-2018 Legislative Session:
S1606

A10584 (ACTIVE) - Summary

Establishes a tax credit for donation of wholesome food to a food bank or other emergency food program by eligible New York state farmers.

A10584 (ACTIVE) - Bill Text download pdf

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

                                  10584

                          I N  A S S E M B L Y

                              June 7, 2016
                               ___________

Introduced  by  COMMITTEE  ON  RULES  --  (at  request of M. of A. Moya,
  Palmesano) -- read once and referred to  the  Committee  on  Ways  and
  Means

AN  ACT to amend the tax law, in relation to a credit for donations to a
  food bank or other emergency food program by New York state farmers

  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-2) to read as follows:
  (N-2) CREDIT FOR  FARM  DONATIONS  TO  FOOD  BANK  OR  EMERGENCY  FOOD
PROGRAM. (1) GENERAL. IN THE CASE OF A TAXPAYER WHO IS AN ELIGIBLE FARM-
ER,  THERE  SHALL  BE  ALLOWED  A  CREDIT, TO BE COMPUTED AS HEREINAFTER
PROVIDED AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR  TAXABLE  YEARS  ON
AND AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN. THE AMOUNT OF THE CRED-
IT  SHALL BE TWENTY-FIVE PERCENT OF THE WHOLESALE COST 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 FIVE  THOUSAND
DOLLARS PER YEAR.
  (2) ELIGIBLE FARMER. FOR PURPOSES OF THIS SUBSECTION, THE TERM "ELIGI-
BLE FARMER" MEANS A NEW YORK STATE RESIDENT 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 INCOME WHICH  ARE  INCLUDIBLE  IN
THE  COMPUTATION  OF NET EARNINGS FROM SELF-EMPLOYMENT. FOR THE PURPOSES
OF  THIS  PARAGRAPH,  PAYMENTS  FROM  THE  STATE'S  FARMLAND  PROTECTION
PROGRAM,  ADMINISTERED  BY  THE  DEPARTMENT  OF AGRICULTURE AND MARKETS,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15365-02-6