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

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Archive: Last Bill Status - 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

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Votes

Bill Amendments

2015-A1719 - Details

See Senate Version of this Bill:
S6303
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in 2013-2014 Legislative Session:
A7767, S5594

2015-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.

2015-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

2015-A1719A - Details

See Senate Version of this Bill:
S6303
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in 2013-2014 Legislative Session:
A7767, S5594

2015-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.

2015-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

2015-A1719B - Details

See Senate Version of this Bill:
S6303
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in 2013-2014 Legislative Session:
A7767, S5594

2015-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.

2015-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

2015-A1719C (ACTIVE) - Details

See Senate Version of this Bill:
S6303
Law Section:
New York City Administrative Code
Laws Affected:
Amd §§11-503, 11-604 & 11-654, NYC Ad Cd
Versions Introduced in 2013-2014 Legislative Session:
A7767, S5594

2015-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.

2015-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

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