assembly Bill A497A

2017-2018 Legislative Session

Establishes the venison donation tax credit

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Archive: Last Bill Status - In Assembly Committee


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 12, 2018 print number 497a
Feb 12, 2018 amend and recommit to ways and means
Jan 03, 2018 referred to ways and means
Jan 09, 2017 referred to ways and means

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A497 - Details

See Senate Version of this Bill:
S2128
Law Section:
Tax Law
Laws Affected:
Amd §§606, 210 & 612, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A7166, S4123
2019-2020: S601

A497 - Summary

Establishes the venison donation tax credit.

A497 - Bill Text download pdf


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

                                   497

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             January 9, 2017
                               ___________

Introduced  by M. of A. WOERNER, RIVERA, THIELE, SCHIMMINGER, GARBARINO,
  FRIEND, SALADINO, CROUCH, RAIA, LOPEZ, ARROYO, SKOUFIS, BARRETT, LUPI-
  NACCI, RA, DiPIETRO, PALUMBO, PALMESANO, HAWLEY -- Multi-Sponsored  by
  --  M.  of A.   BLAKE, COOK, McDONOUGH, McLAUGHLIN, SIMON -- read once
  and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation  to  establishing  the  venison
  donation tax credit

  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 (ccc) to read as follows:
  (CCC) VENISON DONATION TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO  PROVIDES DEER TO A NONPROFIT ORGANIZATION FOR THE PURPOSES OF VENI-
SON DONATION SHALL BE ALLOWED A CREDIT, TO BE COMPUTED  AS  PROVIDED  IN
PARAGRAPH  TWO OF THIS SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE. TO QUALIFY FOR THE CREDIT PROVIDED IN THIS SECTION, A TAXPAYER MUST
DONATE A DEER TO A NONPROFIT  ORGANIZATION  IN  ITS  ENTIRETY  PROVIDED,
HOWEVER,  THAT  SUCH  TAXPAYER MAY RETAIN THE HEAD, NECK, ANTLERS, HIDES
AND/OR HOOVES OF SUCH DEER.
  (2) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL THE  NUMBER  OF
ADULT  DEER  DONATED, MULTIPLIED BY THE WEIGHT OF SUCH DEER WHICH IN ALL
CASES SHALL BE DEEMED  FORTY-FIVE  POUNDS,  MULTIPLIED  FURTHER  BY  THE
DONATED  VENISON  PRICE.  THE  DEPARTMENT  OF ENVIRONMENTAL CONSERVATION
SHALL ANNUALLY DETERMINE THE DONATED VENISON  PRICE  ON  OR  BEFORE  THE
FIRST  DAY  OF  AUGUST.  THE DONATED VENISON PRICE SHALL BE WITHIN FIFTY
PERCENT OF THE TOTAL DETERMINED BY SUBTRACTING  THE  AVERAGE  PROCESSING
COST  PER  POUND  CHARGED  BY MEAT PROCESSING FACILITIES FROM THE MARKET
PRICE FOR GROUND BEEF PROVIDED, HOWEVER,  THAT  IN  NO  CASE  SHALL  THE
DONATED VENISON PRICE BE LESS THAN ONE DOLLAR AND FIFTY CENTS PER POUND.
  (3)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR

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

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A497A (ACTIVE) - Details

See Senate Version of this Bill:
S2128
Law Section:
Tax Law
Laws Affected:
Amd §§606, 210 & 612, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A7166, S4123
2019-2020: S601

A497A (ACTIVE) - Summary

Establishes the venison donation tax credit.

A497A (ACTIVE) - Bill Text download pdf


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

                                 497--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             January 9, 2017
                               ___________

Introduced  by M. of A. WOERNER, RIVERA, THIELE, SCHIMMINGER, GARBARINO,
  FRIEND, CROUCH, RAIA, ARROYO, SKOUFIS, BARRETT, RA, DiPIETRO, PALUMBO,
  PALMESANO, HAWLEY -- Multi-Sponsored by -- M. of A. BLAKE, COOK, McDO-
  NOUGH, SIMON -- 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 committee

AN  ACT  to  amend  the tax law, in relation to establishing the venison
  donation tax credit

  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 (ccc) to read as follows:
  (CCC) VENISON DONATION TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO PROVIDES DEER TO A NONPROFIT ORGANIZATION FOR THE PURPOSES OF  VENI-
SON  DONATION  SHALL  BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
PARAGRAPH TWO OF THIS SUBSECTION, AGAINST THE TAX IMPOSED BY THIS  ARTI-
CLE. TO QUALIFY FOR THE CREDIT PROVIDED IN THIS SECTION, A TAXPAYER MUST
DONATE  A  DEER  TO  A  NONPROFIT ORGANIZATION IN ITS ENTIRETY PROVIDED,
HOWEVER, THAT SUCH TAXPAYER MAY RETAIN THE HEAD,  NECK,  ANTLERS,  HIDES
AND/OR HOOVES OF SUCH DEER.
  (2)  AMOUNT  OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL THE NUMBER OF
ADULT DEER DONATED, MULTIPLIED BY THE WEIGHT OF SUCH DEER WHICH  IN  ALL
CASES  SHALL  BE  DEEMED  FORTY-FIVE  POUNDS,  MULTIPLIED FURTHER BY THE
DONATED VENISON PRICE.  THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION
SHALL  ANNUALLY  DETERMINE  THE  DONATED  VENISON PRICE ON OR BEFORE THE
FIRST DAY OF AUGUST. THE DONATED VENISON PRICE  SHALL  BE  WITHIN  FIFTY
PERCENT  OF  THE  TOTAL DETERMINED BY SUBTRACTING THE AVERAGE PROCESSING
COST PER POUND CHARGED BY MEAT PROCESSING  FACILITIES  FROM  THE  MARKET
PRICE  FOR  GROUND  BEEF  PROVIDED,  HOWEVER,  THAT IN NO CASE SHALL THE
DONATED VENISON PRICE BE LESS THAN ONE DOLLAR AND FIFTY CENTS PER POUND.

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

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