Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Sep 29, 2016 |
signed chap.333 |
Sep 20, 2016 |
delivered to governor |
Jun 16, 2016 |
returned to assembly passed senate 3rd reading cal.698 substituted for s6303b |
Jun 16, 2016 |
substituted by a1719c |
Jun 02, 2016 |
amended on third reading 6303b |
May 23, 2016 |
amended on third reading 6303a |
May 09, 2016 |
advanced to third reading |
May 05, 2016 |
2nd report cal. |
May 04, 2016 |
1st report cal.698 |
Jan 06, 2016 |
referred to cities |
Senate Bill S6303B
Signed By Governor2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A1719 - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
2015-S6303 - Details
2015-S6303 - Sponsor Memo
BILL NUMBER: S6303 TITLE OF BILL : 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 article eighteen of the tax law PURPOSE : To encourage the growth of New York City breweries by establishing a beer production tax credit in the New York City Administrative Code. SUMMARY OF PROVISIONS : Section 1 of this bill adds a new subdivision (p) to section 11-503 of the New York City Administrative Code to provide a beer production business tax credit for beer distributors that produce 60 million or fewer gallons of beer in New York City. The tax credit shall be 12 cents per gallon for the first 500,000 of beer produced, and three and eighty-six one hundredths cents per gallon thereafter until 15,500,000 gallons. Section 2 of this bill adds a new subdivision 22 to section 11-604 of the New York City Administrative Code to provide a beer production
2015-S6303 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6303 I N S E N A T E (PREFILED) January 6, 2016 ___________ 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 SIXTEEN 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 CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
2015-S6303A - Details
2015-S6303A - Sponsor Memo
BILL NUMBER: S6303A TITLE OF BILL : 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 article eighteen of the tax law PURPOSE : To encourage the growth of New York City breweries by establishing a beer production tax credit in the New York City Administrative Code. SUMMARY OF PROVISIONS : Section 1 of this bill adds a new subdivision (p) to section 11-503 of the New York City Administrative Code to provide a beer production business tax credit for beer distributors that produce 60 million or fewer gallons of beer in New York City. The tax credit shall be 12 cents per gallon for the first 500,000 of beer produced, and three and eighty-six one hundredths cents per gallon thereafter until 15,500,000 gallons. Section 2 of this bill adds a new subdivision 22 to section 11-654 of the New York City Administrative Code to provide a beer production corporate tax credit for beer distributors that produce 60 million or fewer gallons of beer in New York City. The amount of the credit shall
2015-S6303A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6303--A Cal. No. 698 I N S E N A T E (PREFILED) January 6, 2016 ___________ Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Cities -- reported favora- bly from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading 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. (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 SEVENTEEN 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 CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD- ANCE WITH THE PROVISIONS OF SECTION 11-526 OF THIS CHAPTER; PROVIDED,
co-Sponsors
(D, WF) 63rd Senate District
2015-S6303B (ACTIVE) - Details
2015-S6303B (ACTIVE) - Sponsor Memo
BILL NUMBER: S6303B TITLE OF BILL : 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 article eighteen of the tax law PURPOSE : To encourage the growth of New York City breweries by establishing a beer production tax credit in the New York City Administrative Code. SUMMARY OF PROVISIONS : Section 1 of this bill adds a new subdivision (p) to section 11-503 of the New York City Administrative Code to provide a beer production business tax credit for beer distributors that produce 60 million or fewer gallons of beer in New York City. The tax credit shall be 12 cents per gallon for the first 500,000 of beer produced, and three and eighty-six one hundredths cents per gallon thereafter until 15,500,000 gallons. Section 2 of this bill adds a new subdivision 22 to section 11-654 of the New York City Administrative Code to provide a beer production
2015-S6303B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6303--B Cal. No. 698 I N S E N A T E (PREFILED) January 6, 2016 ___________ Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Cities -- reported favora- bly from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading -- ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third read- ing 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 IN THIS TITLE TO THE CONTRARY, IF A PARTNERSHIP IS ALLOWED A CREDIT UNDER THIS SUBDIVI- SION, A TAXPAYER THAT IS 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 SEVENTEEN SHALL BE DETERMINED AS FOLLOWS: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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