assembly Bill A8138

2017-2018 Legislative Session

Establishes a tax credit for grocery donations to food pantries

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Sponsored By

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
May 31, 2017 referred to ways and means

Co-Sponsors

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Multi-Sponsors

A8138 (ACTIVE) - Details

See Senate Version of this Bill:
S6083
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A6492, S1241
2021-2022: S2147

A8138 (ACTIVE) - Summary

Establishes a tax credit for grocery donations to food pantries.

A8138 (ACTIVE) - Bill Text download pdf


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

                                  8138

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                              May 31, 2017
                               ___________

Introduced  by  M. of A. MORELLE -- Multi-Sponsored by -- M. of A. DICK-
  ENS, GOTTFRIED, LUPARDO, MAGNARELLI, NIOU, WILLIAMS, WOERNER  --  read
  once and referred to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to establishing a tax credit
  for grocery donations to food pantries

  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 53 to read as follows:
  53. CREDIT FOR GROCERY DONATIONS TO FOOD PANTRIES. (A)  GENERAL.    IN
THE  CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT TO
BE COMPUTED AS HEREINAFTER PROVIDED AGAINST  THE  TAX  IMPOSED  BY  THIS
ARTICLE  FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO
THOUSAND NINETEEN. THE AMOUNT OF THE TAX  CREDIT  SHALL  BE  TWENTY-FIVE
PERCENT  OF  THE  WHOLESALE  VALUE  OF THE ELIGIBLE TAXPAYER'S QUALIFIED
DONATIONS MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR,  NOT
TO  EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF FIVE
THOUSAND DOLLARS PER TAXABLE YEAR.
  (B) QUALIFIED DONATION. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  TERM
"QUALIFIED  DONATION"  MEANS A DONATION OF APPARENTLY WHOLESOME FOOD, AS
DEFINED IN SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE  CODE,  THAT
IS  SURPLUS  OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT LIMITED TO,
FRUITS, VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR  OTHER
NATURAL  AND  PROCESSED  PRODUCTS  OFFERED  FOR SALE FOR HUMAN OR ANIMAL
CONSUMPTION.
  (C) ELIGIBLE TAXPAYER. FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM
"ELIGIBLE  TAXPAYER"  MEANS  A  GROCERY  STORE, FOOD BROKER, WHOLESALER,
RESTAURANTEUR, OR CATERING SERVICE.
  (D) ELIGIBLE FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION,  THE  TERM
"ELIGIBLE  FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER EMERGENCY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11578-03-7