senate Bill S138A

2017-2018 Legislative Session

Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes

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Sponsored By

Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (20)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 18, 2018 referred to ways and means
delivered to assembly
passed senate
Apr 23, 2018 advanced to third reading
Apr 18, 2018 2nd report cal.
Apr 17, 2018 1st report cal.770
Jan 30, 2018 reported and committed to finance
Jan 24, 2018 print number 138a
Jan 24, 2018 amend and recommit to investigations and government operations
Jan 03, 2018 referred to investigations and government operations
returned to senate
died in assembly
Jun 20, 2017 referred to ways and means
delivered to assembly
passed senate
May 08, 2017 advanced to third reading
May 03, 2017 2nd report cal.
May 02, 2017 1st report cal.733
Jan 31, 2017 reported and committed to finance
Jan 04, 2017 referred to investigations and government operations

Votes

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Apr 17, 2018 - Finance committee Vote

S138A
37
0
committee
37
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Jan 30, 2018 - Investigations and Government Operations committee Vote

S138A
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jan 30, 2018

aye wr (1)

May 2, 2017 - Finance committee Vote

S138
36
0
committee
36
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Jan 31, 2017 - Investigations and Government Operations committee Vote

S138
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jan 31, 2017

Co-Sponsors

view additional co-sponsors

S138 - Details

See Assembly Version of this Bill:
A1874
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 210-B, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S326, A563
2011-2012: S346, A152
2013-2014: S1005, A4512
2015-2016: S602, A3377, A8178
2019-2020: S1939, A2296

S138 - Summary

Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes.

S138 - Sponsor Memo

S138 - Bill Text download pdf


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

                                   138

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 4, 2017
                               ___________

Introduced  by  Sens.  LITTLE,  AVELLA, SEWARD -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations

AN ACT to amend the tax law, in  relation  to  establishing  a  forestry
  stewardship  and  habitat  conservation credit for personal income and
  business franchise taxes

  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) FORESTRY STEWARDSHIP AND HABITAT CONSERVATION CREDIT. (1) IN THE
CASE OF A TAXPAYER WHO OWNS LAND THAT IS SUBJECT  TO AN  AGREEMENT  WITH
THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION,  BY WHICH SUCH LAND IS
COMMITTED TO FORESTRY STEWARDSHIP, OR  HABITAT  CONSERVATION,  OR  BOTH,
THERE  SHALL  BE  ALLOWED  A  CREDIT FOR TWENTY-FIVE PERCENT OF THE REAL
PROPERTY TAXES PAID ON SUCH LAND. IN NO EVENT SHALL THE  CREDIT  ALLOWED
UNDER THIS SUBSECTION IN COMBINATION WITH ANY OTHER CREDIT FOR SUCH REAL
PROPERTY  TAXES UNDER THIS SECTION EXCEED THE TOTAL AMOUNT OF SUCH TAXES
PAID DURING THE TAXABLE YEAR.
  (2) FOR THE PURPOSES OF THIS SUBSECTION:
  (A) "ELIGIBLE TRACT" SHALL MEAN A TRACT OF LAND OF  AT  LEAST  TWENTY-
FIVE CONTIGUOUS ACRES THAT HAS BEEN INSPECTED BY THE DEPARTMENT OF ENVI-
RONMENTAL  CONSERVATION,  A WILDLIFE BIOLOGIST CERTIFIED BY THE WILDLIFE
SOCIETY, OR A FISHERIES BIOLOGIST CERTIFIED BY  THE  AMERICAN  FISHERIES
SOCIETY, AND BASED ON SUCH INSPECTION IS DETERMINED BY THE DEPARTMENT OF
ENVIRONMENTAL  CONSERVATION  TO BE: VALUABLE HABITAT FOR WILDLIFE, FISH,
SHELLFISH OR CRUSTACEA; OR SAFE AND SUITABLE FOR FISH OR WILDLIFE-RELAT-
ED RECREATION, INCLUDING FISHING, HUNTING, TRAPPING AND WILDLIFE  OBSER-
VATION;  OR  BOTH.  LAND  DIVIDED ONLY BY FEDERAL, STATE, COUNTY OR TOWN
ROADS, EASEMENTS OR RIGHTS-OF-WAY, OR ENERGY TRANSMISSION  CORRIDORS  OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

Co-Sponsors

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S138A (ACTIVE) - Details

See Assembly Version of this Bill:
A1874
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 210-B, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S326, A563
2011-2012: S346, A152
2013-2014: S1005, A4512
2015-2016: S602, A3377, A8178
2019-2020: S1939, A2296

S138A (ACTIVE) - Summary

Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes.

S138A (ACTIVE) - Sponsor Memo

S138A (ACTIVE) - Bill Text download pdf


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

                                 138--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 4, 2017
                               ___________

Introduced  by Sens. LITTLE, ADDABBO, AVELLA, GALLIVAN, HOYLMAN, MURPHY,
  SEWARD, VALESKY -- read twice and ordered printed, and when printed to
  be committed to the Committee on Investigations and  Government  Oper-
  ations  --  recommitted to the Committee on Investigations and Govern-
  ment 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 a forestry
  stewardship and habitat conservation credit for  personal  income  and
  business franchise taxes

  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) FORESTRY STEWARDSHIP AND HABITAT CONSERVATION CREDIT. (1) IN THE
CASE  OF  A TAXPAYER WHO OWNS LAND THAT IS SUBJECT  TO AN AGREEMENT WITH
THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION,  BY  WHICH  SUCH  LAND  IS
COMMITTED  TO  FORESTRY  STEWARDSHIP,  OR HABITAT CONSERVATION, OR BOTH,
THERE SHALL BE ALLOWED A CREDIT FOR  TWENTY-FIVE  PERCENT  OF  THE  REAL
PROPERTY  TAXES  PAID ON SUCH LAND. IN NO EVENT SHALL THE CREDIT ALLOWED
UNDER THIS SUBSECTION IN COMBINATION WITH ANY OTHER CREDIT FOR SUCH REAL
PROPERTY TAXES UNDER THIS SECTION EXCEED THE TOTAL AMOUNT OF SUCH  TAXES
PAID DURING THE TAXABLE YEAR.
  (2) FOR THE PURPOSES OF THIS SUBSECTION:
  (A)  "ELIGIBLE  TRACT"  SHALL MEAN A TRACT OF LAND OF AT LEAST TWENTY-
FIVE CONTIGUOUS ACRES THAT HAS BEEN INSPECTED BY THE DEPARTMENT OF ENVI-
RONMENTAL CONSERVATION, A WILDLIFE BIOLOGIST CERTIFIED BY  THE  WILDLIFE
SOCIETY,  OR  A  FISHERIES BIOLOGIST CERTIFIED BY THE AMERICAN FISHERIES
SOCIETY, AND BASED ON SUCH INSPECTION IS DETERMINED BY THE DEPARTMENT OF
ENVIRONMENTAL CONSERVATION TO BE: VALUABLE HABITAT FOR  WILDLIFE,  FISH,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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