NY State Senate Bill 2017-S2128A

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 06, 2018	print number 2128a
Feb 06, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
May 16, 2017	reported and committed to finance
Jan 12, 2017	referred to investigations and government operations

Votes

- May 16, 2017 - Investigations And Government Operations Committee Vote
  S2128A
  
  Aye
  
  8
  
  Nay
  
  0
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Investigations And Government Operations Committee Vote: May 16, 2017
      
      aye (8)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Lanza
      
      Murphy
      
      O'Mara
      
      Phillips
      
      Squadron
      
      aye wr (1)
      
      Hoylman-Sigal

Bill Amendments

Original

A (Active)

co-Sponsors

View additional co-sponsors

2017-S2128 - Details

See Assembly Version of this Bill:: A497
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§606, 210 & 612, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S4123, A7166
2019-2020: S601

2017-S2128 - Summary

Establishes the venison donation tax credit.

2017-S2128 - Sponsor Memo

                                 BILL NUMBER:  S2128

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing the venison donation tax credit

 PURPOSE :

This legislation would create a venison donation tax credit.

 SUMMARY OF PROVISIONS :

Sections 1-3. Amends section 606 of the tax law by adding a new
subsection (ccc) to create a new venison donation tax credit; amends
section 210 of the tax law and section 612 of the tax law to reflect
these changes.

Section 4. Establishes that this act shall take effect immediately and
shall apply to all taxable years beginning on and after January 1,
2018.

 JUSTIFICATION :

This legislation would provide a refundable tax credit to hunters who
donate their entire deer harvest to their local food bank. It would
also exclude income received from meat processing facilities for
processing venison for food banks from state income tax. The goal of

this legislation is to increase the amount of venison donated to food
banks to feed those New Yorkers in need of a meal. Venison meat is one
of the leanest and healthiest forms of animal protein and it is highly
desired by food banks.

At the same time, deer populations in various areas of the state are
too dense because hunters do not desire to take as many deer as are
required to better control population densities. According to the DEC,
while hunters can receive as many as five or more deer tags each year,
the hunters on average only desire to take 1.2 deer per season.  A
major reason for this low harvest rate is that few hunters wish to
consume the meat of five deer annually. Providing a significant tax
credit will provide a needed incentive for hunters to take more deer.

Even if this program is incredibly successful, the cost of this
program will be manageable. For example, tripling venison donations to
food banks would result in only $720,000 of tax credits (assuming DEC
sets a $3 per pound tax credit).

 LEGISLATIVE HISTORY :

2015-16: S.4123-A/A.7166-A Committed to Finance/Referred to Ways and
Means

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to all taxable
years beginning on and after January 1, 2018.

2017-S2128 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2128
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2017
                                ___________
 
 Introduced  by  Sens.  GALLIVAN,  AVELLA,  CROCI,  FUNKE,  O'MARA, ORTT,
   SEWARD, VALESKY -- read twice and ordered printed, and when printed to
   be committed to the Committee on Investigations and  Government  Oper-
   ations
 
 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
 SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00233-01-7

 S. 2128                             2
 
 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   §  2.  Paragraph (a) of subdivision 1 of section 210 of the tax law is
 amended by adding a new subparagraph (x) to read as follows:
   (X) IN COMPUTING THE BUSINESS INCOME BASE, A TAXPAYER WHICH IS A  MEAT
 PROCESSING  FACILITY SHALL BE ALLOWED A DEDUCTION EQUAL TO THE AMOUNT OF
 ANY INCOME RECEIVED FROM A NONPROFIT ORGANIZATION IN EXCHANGE FOR  PROC-
 ESSING VENISON.
   § 3. Subsection (c) of section 612 of the tax law is amended by adding
 a new paragraph 42 to read as follows:
   (42)  THE  AMOUNT OF ANY INCOME RECEIVED FROM A NONPROFIT ORGANIZATION
 IN EXCHANGE FOR PROCESSING VENISON.
   § 4. This act shall take effect immediately and  shall  apply  to  all
 taxable years beginning on and after January 1, 2018.

co-Sponsors

View additional co-sponsors

2017-S2128A (ACTIVE) - Details

See Assembly Version of this Bill:: A497
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§606, 210 & 612, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S4123, A7166
2019-2020: S601

2017-S2128A (ACTIVE) - Summary

Establishes the venison donation tax credit.

2017-S2128A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2128A

SPONSOR: GALLIVAN
 
TITLE OF BILL:  An act to amend the tax law, in relation to establish-
ing the venison donation tax credit

 
PURPOSE:

This legislation would create a venison donation tax credit.

 
SUMMARY OF PROVISIONS:

Sections 1-3. Amends section 606 of the tax law by adding a new
subsection (ccc) to create a new venison donation tax credit; amends
section 210 of the tax law and section 612 of the tax law to reflect
these changes.

Section 4. Establishes that this act shall take effect immediately and
shall apply to all taxable years beginning on and after January 1, 2019.

JUSTIFICATION:

This legislation would provide a refundable tax credit to hunters who
donate their entire deer harvest to their local food bank. It would also
exclude income received from meat processing facilities for processing
venison for food banks from state income tax. The goal of this legis-
lation is to increase the amount of venison donated to food banks to
feed those New Yorkers in need of a meal. Venison meat is one of the
leanest and healthiest forms of animal protein and it is highly desired
by food banks.

At the same time, deer populations in various areas of the state are too
dense because hunters do not desire to take as many deer as are required
to better control population densities. According to the DEC, while
hunters can receive as many as five or more deer tags each year, the
hunters on average only desire to take 1.2 deer per season.  A major
reason for this low harvest rate is that few hunters wish to consume the
meat of five deer annually. Providing a significant tax credit will
provide a needed incentive for hunters to take more deer.  Even if this
program is incredibly successful, the cost of this program will be
manageable. For example, tripling venison donations to food banks would
result in only $720,000 of tax credits (assuming DEC sets a $3 per pound
tax credit).

 
LEGISLATIVE HISTORY:

2015-16: S.4123-A/A.7166-A Committed to Finance/Referred to Ways and
Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all taxable
years beginning on and after January 1, 2019.

2017-S2128A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2128--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2017
                                ___________
 
 Introduced  by  Sens.  GALLIVAN,  AVELLA, CROCI, FUNKE, HELMING, O'MARA,
   ORTT, SEWARD, VALESKY -- read twice  and  ordered  printed,  and  when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations -- 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 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.

                                                            LBD00233-02-8

 S. 2128--A                          2
 
   (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
 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
 CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 2. Paragraph (a) of subdivision 1 of section 210 of the tax  law  is
 amended by adding a new subparagraph (x) to read as follows:
   (X)  IN COMPUTING THE BUSINESS INCOME BASE, A TAXPAYER WHICH IS A MEAT
 PROCESSING FACILITY SHALL BE ALLOWED A DEDUCTION EQUAL TO THE AMOUNT  OF
 ANY  INCOME RECEIVED FROM A NONPROFIT ORGANIZATION IN EXCHANGE FOR PROC-
 ESSING VENISON.
   § 3. Subsection (c) of section 612 of the tax law is amended by adding
 a new paragraph 44 to read as follows:
   (44) THE AMOUNT OF ANY INCOME RECEIVED FROM A  NONPROFIT  ORGANIZATION
 IN EXCHANGE FOR PROCESSING VENISON.
   §  4.  This  act  shall take effect immediately and shall apply to all
 taxable years beginning on and after January 1, 2019.

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Senate Bill S2128A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Votes

May 16, 2017 - Investigations And Government Operations Committee Vote

Investigations And Government Operations Committee Vote: May 16, 2017

Bill Amendments

co-Sponsors

2017-S2128 - Details

2017-S2128 - Summary

2017-S2128 - Sponsor Memo

2017-S2128 - Bill Text download pdf

co-Sponsors

2017-S2128A (ACTIVE) - Details

2017-S2128A (ACTIVE) - Summary

2017-S2128A (ACTIVE) - Sponsor Memo

2017-S2128A (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S2128A

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Votes

Bill Amendments

co-Sponsors

2017-S2128 - Details

2017-S2128 - Summary

2017-S2128 - Sponsor Memo

2017-S2128 - Bill Text download pdf

co-Sponsors

2017-S2128A (ACTIVE) - Details

2017-S2128A (ACTIVE) - Summary

2017-S2128A (ACTIVE) - Sponsor Memo

2017-S2128A (ACTIVE) - Bill Text download pdf

Comments