NY State Assembly Bill A1719C

assembly Bill A1719C

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

Archive: Last Bill Status -

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

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Actions

view actions (21)

	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 08, 2016	referred to cities delivered to senate passed assembly ordered to third reading rules cal.117 rules report cal.117
Jun 07, 2016	reported
Jun 06, 2016	reported referred to rules
May 31, 2016	print number 1719c amend and recommit to ways and means
May 27, 2016	print number 1719b amend and recommit to ways and means
May 19, 2016	print number 1719a amend and recommit to ways and means
Jan 06, 2016	referred to ways and means
Jan 12, 2015	referred to ways and means

Votes

Bill Amendments

Original

C (Active)

Original

C (Active)

A1719 - Details

See Senate Version of this Bill:: S6303B
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:: 2013-2014: A7767, S5594
2015-2016: A1719A

A1719 - 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.

A1719 - Bill Text download pdf

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

                                  1719

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02212-01-5

A. 1719                             2

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,
HOWEVER,  THAT  NOTWITHSTANDING THE PROVISIONS OF SECTION 11-528 OF THIS
CHAPTER, NO INTEREST SHALL BE PAID THEREON.
  S 2. Section 11-604 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22. BEER PRODUCTION CREDIT. (A) A TAXPAYER SUBJECT TO TAX  UNDER  THIS
SUBCHAPTER,  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 SUBCHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH  (B)
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 SUBDIVISION (P) OF SECTION
11-503 OF THIS TITLE, 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  PART-
NERSHIP IS ALLOWED SUCH CREDIT.
  (B)  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:
  (1)  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
  (2)  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. IN NO
EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
YEAR REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN  CLAUSE FOUR OF SUBPARAGRAPH (A) OF PARAGRAPH E OF SUBDIVISION ONE OF
THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDI-
VISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,  ANY  AMOUNT
OF  CREDIT  THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH  THE
PROVISIONS  OF  SECTION  11-677 OF THIS CHAPTER; PROVIDED, HOWEVER, THAT
NOTWITHSTANDING THE PROVISIONS OF SECTION 11-679  OF  THIS  CHAPTER,  NO
INTEREST SHALL BE PAID THEREON.
  S  3. This act shall take effect immediately, and shall apply to taxa-
ble years beginning on or after January 1, 2016.

A1719A - Details

See Senate Version of this Bill:: S6303B
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:: 2013-2014: A7767, S5594
2015-2016: A1719A

A1719A - 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.

A1719A - Bill Text download pdf

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

                                 1719--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02212-03-6

A. 1719--A                          2

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,
HOWEVER,  THAT  NOTWITHSTANDING THE PROVISIONS OF SECTION 11-528 OF THIS
CHAPTER, NO INTEREST SHALL BE PAID THEREON.
  S 2. Section 11-654 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22.  BEER  PRODUCTION CREDIT. (A) A TAXPAYER SUBJECT TO TAX UNDER THIS
SUBCHAPTER, 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 SUBCHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH (B)
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.
  (B)  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:
  (1)  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
  (2)  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. IN NO
EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
YEAR REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN  CLAUSE FOUR OF SUBPARAGRAPH (A) OF PARAGRAPH E OF SUBDIVISION ONE OF
THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDI-
VISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,  ANY  AMOUNT
OF  CREDIT  THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH  THE
PROVISIONS  OF  SECTION  11-677 OF THIS CHAPTER; PROVIDED, HOWEVER, THAT
NOTWITHSTANDING THE PROVISIONS OF SECTION 11-679  OF  THIS  CHAPTER,  NO
INTEREST SHALL BE PAID THEREON.
  S  3. This act shall take effect immediately, and shall apply to taxa-
ble years beginning on or after January 1, 2017.

A1719B - Details

See Senate Version of this Bill:: S6303B
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:: 2013-2014: A7767, S5594
2015-2016: A1719A

A1719B - 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.

A1719B - Bill Text download pdf

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

                                 1719--B

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee  --  again  reported  from said committee with amendments, ordered
  reprinted as amended and recommitted to said committee

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.
                                                           LBD02212-04-6

A. 1719--B                          2

  (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,
HOWEVER,  THAT  NOTWITHSTANDING THE PROVISIONS OF SECTION 11-528 OF THIS
CHAPTER, NO INTEREST SHALL BE PAID THEREON.
  S 2. Section 11-604 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22. BEER PRODUCTION CREDIT. (A) A TAXPAYER SUBJECT TO TAX  UNDER  THIS
SUBCHAPTER,  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 SUBCHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH  (B)
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 SUBDIVISION (P)
OF  SECTION  11-503  OF THIS TITLE, 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.
  (B)  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:
  (1)  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
  (2)  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. IN NO
EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
YEAR REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN  CLAUSE FOUR OF SUBPARAGRAPH (A) OF PARAGRAPH E OF SUBDIVISION ONE OF
THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDI-
VISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,  ANY  AMOUNT
OF  CREDIT  THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH  THE
PROVISIONS  OF  SECTION  11-677 OF THIS CHAPTER; PROVIDED, HOWEVER, THAT
NOTWITHSTANDING THE PROVISIONS OF SECTION 11-679  OF  THIS  CHAPTER,  NO
INTEREST SHALL BE PAID THEREON.
  S 3. Section 11-654 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22.  BEER  PRODUCTION CREDIT. (A) A TAXPAYER SUBJECT TO TAX UNDER THIS
SUBCHAPTER, 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 SUBCHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH (B)
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 SUBDIVISION (P)

A. 1719--B                          3

OF SECTION 11-503 OF THIS TITLE, 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.
  (B)  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:
  (1)  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
  (2)  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. IN NO
EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
YEAR REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN  CLAUSE FOUR OF SUBPARAGRAPH (A) OF PARAGRAPH E OF SUBDIVISION ONE OF
THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDI-
VISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,  ANY  AMOUNT
OF  CREDIT  THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH  THE
PROVISIONS  OF  SECTION  11-677 OF THIS CHAPTER; PROVIDED, HOWEVER, THAT
NOTWITHSTANDING THE PROVISIONS OF SECTION 11-679  OF  THIS  CHAPTER,  NO
INTEREST SHALL BE PAID THEREON.
  S  4. This act shall take effect immediately, and shall apply to taxa-
ble years beginning on or after January 1, 2017.

A1719C (ACTIVE) - Details

See Senate Version of this Bill:: S6303B
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:: 2013-2014: A7767, S5594
2015-2016: A1719A

A1719C (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.

A1719C (ACTIVE) - Bill Text download pdf

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

                                 1719--C

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee  --  again  reported  from said committee with amendments, ordered
  reprinted as amended  and  recommitted  to  said  committee  --  again
  reported  from  said  committee  with amendments, ordered reprinted as
  amended and recommitted to said committee

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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02212-06-6

A. 1719--C                          2

  (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,
HOWEVER,  THAT  NOTWITHSTANDING THE PROVISIONS OF SECTION 11-528 OF THIS
CHAPTER, NO INTEREST SHALL BE PAID THEREON.
  S 2. Section 11-604 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22. BEER PRODUCTION CREDIT. (A) A TAXPAYER SUBJECT TO TAX  UNDER  THIS
SUBCHAPTER,  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 SUBCHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH  (B)
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 SUBDIVISION (P)
OF  SECTION  11-503  OF THIS TITLE, 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.
  (B)  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:
  (1)  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
  (2)  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. IN NO
EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
YEAR REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN  CLAUSE FOUR OF SUBPARAGRAPH (A) OF PARAGRAPH E OF SUBDIVISION ONE OF
THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDI-
VISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,  ANY  AMOUNT
OF  CREDIT  THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH  THE
PROVISIONS  OF  SECTION  11-677 OF THIS CHAPTER; PROVIDED, HOWEVER, THAT
NOTWITHSTANDING THE PROVISIONS OF SECTION 11-679  OF  THIS  CHAPTER,  NO
INTEREST SHALL BE PAID THEREON.
  S 3. Section 11-654 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22.  BEER  PRODUCTION CREDIT. (A) A TAXPAYER SUBJECT TO TAX UNDER THIS
SUBCHAPTER, 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 SUBCHAPTER IN THE AMOUNT SPECIFIED IN PARAGRAPH (B)
OF THIS SUBDIVISION. PROVIDED, HOWEVER, THAT NO CREDIT SHALL BE  ALLOWED

A. 1719--C                          3

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 SUBDIVISION (P)
OF  SECTION  11-503  OF THIS TITLE, 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.
  (B)  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:
  (1)  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
  (2)  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. IN NO
EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
YEAR REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN SUBPARAGRAPH (1) OF PARAGRAPH (E) OF SUBDIVISION ONE OF THIS SECTION.
HOWEVER,  IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF  CREDIT  THUS
NOT  DEDUCTIBLE  IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT
OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE  PROVISIONS  OF
SECTION  11-677 OF THIS CHAPTER; PROVIDED, HOWEVER, THAT NOTWITHSTANDING
THE PROVISIONS OF SECTION 11-679 OF THIS CHAPTER, NO INTEREST  SHALL  BE
PAID THEREON.
  S  4. This act shall take effect immediately, and shall apply to taxa-
ble years beginning on or after January 1, 2017.

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The New York State Senate

assembly Bill A1719C

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Floor Vote: Jun 16, 2016

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assembly Bill A1719C

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Archive: Last Bill Status -

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Votes

Jun 16, 2016 - floor Vote

Floor Vote: Jun 16, 2016

Bill Amendments

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