| Assembly Actions - Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jan 19, 2016 | print number 3603b |
| Jan 19, 2016 | amend and recommit to investigations and government operations |
| Jan 06, 2016 | referred to investigations and government operations |
| May 29, 2015 | print number 3603a |
| May 29, 2015 | amend and recommit to finance |
| May 19, 2015 | reported and committed to finance |
| Feb 13, 2015 | referred to investigations and government operations |
senate Bill S3603B
2015-2016 Legislative Session
Sponsored By
Michael H. Ranzenhofer
(R, C, IP) 0 Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Your Voice
Actions
Votes
Bill Amendments
Co-Sponsors
Terrence Murphy
(R, C, G, IP, SC) 0 Senate District
Rich Funke
(R, C, IP) 0 Senate District
Thomas F. O'Mara
(R, C, IP) 58th Senate District
Patty Ritchie
(R, C, IP) 48th Senate District
- view additional co-sponsors
James L. Seward
(R, C, IP, RFM) 0 Senate District
Catharine Young
(R, C, IP) 0 Senate District
S3603 - Details
S3603 - Sponsor Memo
BILL NUMBER:S3603 TITLE OF BILL: An act to amend the tax law, in relation to establishing a credit for farmers who donate to a food bank or other emergency food program PURPOSE OR GENERAL IDEA OF BILL: This bill allows farmers to claim a tax credit for food donations made to a food bank or other emergency food programs for 25% of the farmer's qualified donations. Food donations must be made to food banks or other emergency food programs operating within this state. SUMMARY OF SPECIFIC PROVISIONS: Section 1 - Section 606 of the Tax Law is amended by adding a new subsection (n-1). JUSTIFICATION: Farmers should be rewarded for providing needed food to food pantries and food banks instead of it going to waste. This bill would also encourage more farmers to donate their excess fruits and vegetables creating a greater food supply at emergency food programs. PRIOR LEGISLATIVE HISTORY:
S3603 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3603
2015-2016 Regular Sessions
I N S E N A T E
February 13, 2015
___________
Introduced by Sens. RANZENHOFER, MURPHY, O'MARA, SEWARD, YOUNG -- read
twice and ordered printed, and when printed to be committed to the
Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to establishing a credit for
farmers who donate to a food bank or other emergency food program
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-1) to read as follows:
(N-1) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL. IN THE CASE OF A TAXPAYER WHO IS AN ELIGIBLE FARMER, THERE
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT 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 A ONE THOUSAND DOLLAR LIMIT DURING THE TAXABLE
YEAR. IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION FOR ANY TAXABLE
YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID THEREON.
(2) ELIGIBLE FARMER. FOR PURPOSES OF THIS SUBSECTION, THE TERM "ELIGI-
BLE FARMER" MEANS A 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05723-01-5
Co-Sponsors
Terrence Murphy
(R, C, G, IP, SC) 0 Senate District
Rich Funke
(R, C, IP) 0 Senate District
Thomas F. O'Mara
(R, C, IP) 58th Senate District
Patty Ritchie
(R, C, IP) 48th Senate District
- view additional co-sponsors
James L. Seward
(R, C, IP, RFM) 0 Senate District
Catharine Young
(R, C, IP) 0 Senate District
S3603A - Details
S3603A - Sponsor Memo
BILL NUMBER:S3603A TITLE OF BILL: An act to amend the tax law, in relation to establishing a credit for farmers who donate to a food bank or other emergency food program PURPOSE OR GENERAL IDEA OF BILL: This bill allows farmers to claim a tax credit for food donations made to a food bank or other emergency food programs for 25% of the farmer's qualified donations. Food donations must be made to food banks or other emergency food programs operating within this state. SUMMARY OF SPECIFIC PROVISIONS: Section 1 - Section 606 of the Tax Law is amended by adding a new subsection (n-1). Section 2 - amends Tax law 612(b) to provide that donations that qualify for a credit cannot be used for a deduction. Section 3 - Effective date. JUSTIFICATION: Farmers should be rewarded for providing needed food to food pantries
S3603A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3603--A
2015-2016 Regular Sessions
I N S E N A T E
February 13, 2015
___________
Introduced by Sens. RANZENHOFER, MURPHY, FUNKE, O'MARA, RITCHIE, SEWARD,
YOUNG -- read twice and ordered printed, and when printed to be
committed to the Committee on Investigations and Government Operations
-- reported favorably from said committee and committed to the Commit-
tee on Finance -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to establishing a credit for
farmers who donate to a food bank or other emergency food program
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-1) to read as follows:
(N-1) CREDIT FOR DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL. IN THE CASE OF A TAXPAYER WHO IS AN ELIGIBLE FARMER, THERE
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT 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 A ONE THOUSAND DOLLAR LIMIT DURING THE TAXABLE
YEAR. IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION FOR ANY TAXABLE
YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID THEREON.
(2) ELIGIBLE FARMER. FOR PURPOSES OF THIS SUBSECTION, THE TERM "ELIGI-
BLE FARMER" MEANS A 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05723-02-5
Co-Sponsors
Terrence Murphy
(R, C, G, IP, SC) 0 Senate District
Rich Funke
(R, C, IP) 0 Senate District
Jesse Hamilton
(D) 0 Senate District
Thomas F. O'Mara
(R, C, IP) 58th Senate District
- view additional co-sponsors
Patty Ritchie
(R, C, IP) 48th Senate District
James L. Seward
(R, C, IP, RFM) 0 Senate District
Catharine Young
(R, C, IP) 0 Senate District
S3603B (ACTIVE) - Details
S3603B (ACTIVE) - Sponsor Memo
BILL NUMBER: S3603B TITLE OF BILL : An act to amend the tax law, in relation to establishing a credit for farmers who donate to a food bank or other emergency food program PURPOSE OR GENERAL IDEA OF BILL : This bill allows farmers to claim a tax credit for food donations made to a food bank or other emergency food programs for 25% of the farmer's qualified donations. Food donations must be made to food banks or other emergency food programs operating within this state. SUMMARY OF SPECIFIC PROVISIONS : Section 1 - Section 606 of the Tax Law is amended by adding a new subsection (n-2). Section 2 - amends Tax law 612(b) to provide that donations that qualify for a credit cannot be used for a deduction. Section 3 - Effective date. JUSTIFICATION :
S3603B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3603--B
2015-2016 Regular Sessions
I N S E N A T E
February 13, 2015
___________
Introduced by Sens. RANZENHOFER, MURPHY, FUNKE, O'MARA, RITCHIE, SEWARD,
YOUNG -- read twice and ordered printed, and when printed to be
committed to the Committee on Investigations and Government Operations
-- reported favorably from said committee and committed to the Commit-
tee on Finance -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- recommitted
to the Committee on Investigations and Government Operations in
accordance with Senate Rule 6, sec. 8 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to establishing a credit for
farmers who donate to a food bank or other emergency food program
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 DONATIONS TO FOOD BANK OR EMERGENCY FOOD PROGRAM. (1)
GENERAL. IN THE CASE OF A TAXPAYER WHO IS AN ELIGIBLE FARMER, THERE
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE TAXABLE YEAR REDUCED BY
THE CREDITS PERMITTED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE
TWENTY-FIVE PERCENT 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 A ONE THOUSAND DOLLAR LIMIT DURING THE TAXABLE
YEAR. IF THE AMOUNT OF THE CREDIT UNDER THIS SUBSECTION FOR ANY TAXABLE
YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID THEREON.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05723-04-6
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