Assembly Bill A584

2017-2018 Legislative Session

Relates to establishing an oyster shell recycling tax credit

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

  • 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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2017-A584 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L; amd §3-0301, En Con L
Versions Introduced in Other Legislative Sessions:
2019-2020: A655
2021-2022: A258
2023-2024: A92

2017-A584 (ACTIVE) - Summary

Establishes an oyster shell recycling tax credit and directs DEC to promulgate necessary regulations.

2017-A584 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    584
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2017
                                ___________
 
 Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law and the environmental conservation  law,  in
   relation to establishing an oyster shell recycling tax credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 210-B of the tax law is amended  by  adding  a  new
 subdivision 52 to read as follows:
   52. OYSTER SHELL RECYCLING CREDIT. A TAXPAYER SHALL BE ALLOWED A CRED-
 IT,  TO  BE  COMPUTED AS HEREINAFTER PROVIDED AGAINST THE TAX IMPOSED BY
 THIS ARTICLE, FOR THE RECYCLING OF OYSTER  SHELLS.  THE  AMOUNT  OF  THE
 CREDIT  SHALL BE THE LESSER OF ONE THOUSAND DOLLARS, OR TEN CENTS MULTI-
 PLIED BY THE NUMBER OF POUNDS OF OYSTER SHELLS CERTIFIED BY THE NEW YORK
 STATE DEPARTMENT OF ENVIRONMENTAL CONSERVATION. THE CREDIT ALLOWED UNDER
 THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX  DUE  FOR
 SUCH  YEAR  TO  LESS  THAN THE FIXED DOLLAR MINIMUM AMOUNT PRESCRIBED IN
 PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION  TWO  HUNDRED  TEN  OF  THIS
 ARTICLE.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (hhh) to read as follows:
   (HHH) OYSTER SHELL RECYCLING CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A
 CREDIT, TO BE COMPUTED AS HEREINAFTER PROVIDED AGAINST THE  TAX  IMPOSED
 BY THIS ARTICLE, FOR THE RECYCLING OF OYSTER SHELLS.
   (2)  THE  AMOUNT  OF  THE  CREDIT  SHALL BE THE LESSER OF ONE THOUSAND
 DOLLARS, OR TEN CENTS MULTIPLIED BY  THE  NUMBER  OF  POUNDS  OF  OYSTER
 SHELLS  CERTIFIED  BY  THE  NEW  YORK  STATE DEPARTMENT OF ENVIRONMENTAL
 CONSERVATION.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended by adding a new clause (xliii) to read as
 follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01941-01-7

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