assembly Bill A584

2017-2018 Legislative Session

Relates to establishing an oyster shell recycling 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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 03, 2018 referred to ways and means
Jan 09, 2017 referred to ways and means

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A584 (ACTIVE) - Details

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

A584 (ACTIVE) - Summary

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

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