senate Bill S6083A

2017-2018 Legislative Session

Establishes a tax credit for grocery donations to food pantries

download bill text pdf

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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 (10)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 30, 2018 referred to ways and means
delivered to assembly
passed senate
Feb 28, 2018 advanced to third reading
Feb 27, 2018 2nd report cal.
Feb 13, 2018 1st report cal.482
Jan 03, 2018 referred to investigations and government operations
May 18, 2017 print number 6083a
May 18, 2017 amend and recommit to investigations and government operations
May 11, 2017 referred to investigations and government operations

Votes

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Feb 13, 2018 - Investigations and Government Operations committee Vote

S6083A
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Feb 13, 2018

S6083 - Details

See Assembly Version of this Bill:
A8138
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S1241, A6492
2021-2022: S2147

S6083 - Summary

Establishes a tax credit for grocery donations to food pantries.

S6083 - Sponsor Memo

S6083 - Bill Text download pdf


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

                                  6083

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              May 11, 2017
                               ___________

Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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.
                                                           LBD11578-01-7

Co-Sponsors

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S6083A (ACTIVE) - Details

See Assembly Version of this Bill:
A8138
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S1241, A6492
2021-2022: S2147

S6083A (ACTIVE) - Summary

Establishes a tax credit for grocery donations to food pantries.

S6083A (ACTIVE) - Sponsor Memo

S6083A (ACTIVE) - Bill Text download pdf


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

                                 6083--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              May 11, 2017
                               ___________

Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  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 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.

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