senate Bill S6303B

Signed By Governor
2015-2016 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 Via A1719 - Signed by Governor


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

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Actions

view actions (13)
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

S6303 - Details

See Assembly Version of this Bill:
A1719C
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in Previous Legislative Sessions:
2015-2016: A1719A
2013-2014: A7767, S5594

S6303 - 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.

S6303 - Sponsor Memo

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

S6303A - Details

See Assembly Version of this Bill:
A1719C
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in Previous Legislative Sessions:
2015-2016: A1719A
2013-2014: A7767, S5594

S6303A - 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.

S6303A - Sponsor Memo

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

S6303B (ACTIVE) - Details

See Assembly Version of this Bill:
A1719C
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in Previous Legislative Sessions:
2015-2016: A1719A
2013-2014: A7767, S5594

S6303B (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.

S6303B (ACTIVE) - Sponsor Memo

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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