senate Bill S2128A

2017-2018 Legislative Session

Establishes the venison donation tax credit

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Sponsored By

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

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Actions

view actions (5)
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

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May 16, 2017 - Investigations and Government Operations committee Vote

S2128
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 16, 2017

aye wr (1)

Co-Sponsors

view additional co-sponsors

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

S2128 - Summary

Establishes the venison donation tax credit.

S2128 - Sponsor Memo

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.

Co-Sponsors

view additional co-sponsors

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

S2128A (ACTIVE) - Summary

Establishes the venison donation tax credit.

S2128A (ACTIVE) - Sponsor Memo

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.

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