Assembly Bill A5114

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5114
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 7, 2019
                                ___________
 
 Introduced  by  M. of A. RAIA -- read once and referred to the Committee
   on Environmental Conservation
 
 AN ACT to amend the tax law, in  relation  to  establishing  a  personal
   income  tax  credit for the purchase of reusable shopping bags; and to
   authorize and direct the department of environmental  conservation  to
   study the impact of using reusable shopping bags
 
   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 (jjj) to read as follows:
   (JJJ) CREDIT FOR REUSABLE SHOPPING BAGS. (1) GENERAL. A TAXPAYER SHALL
 BE  ALLOWED  A  CREDIT  AGAINST  THE TAX IMPOSED BY THIS ARTICLE FOR THE
 PURCHASE OF NEW REUSABLE SHOPPING BAGS BY THE TAXPAYER.  THE  AMOUNT  OF
 THE  CREDIT SHALL BE ONE HUNDRED PERCENT OF THE COST OF THE NEW REUSABLE
 SHOPPING BAGS.
   (2) REUSABLE SHOPPING BAGS. A REUSABLE SHOPPING BAG IS A  HANDLED  BAG
 MADE  FROM  CLOTH,  PLASTIC OR ANOTHER DURABLE MATERIAL MANUFACTURED FOR
 MULTIPLE REUSE. REUSABLE SHOPPING BAGS ARE MEANT TO BE USED AS AN ALTER-
 NATIVE TO SINGLE-USE PAPER OR PLASTIC BAGS.
   (3) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
 SHALL  BE ALLOWED WITH RESPECT TO THE TAXABLE YEAR IN WHICH THE REUSABLE
 SHOPPING BAG WAS PURCHASED.
   (4) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT AND CARRYOVERS OF
 SUCH CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE  YEAR  SHALL
 EXCEED  THE  TAXPAYER'S  TAX  FOR  SUCH  YEAR, SUCH EXCESS AMOUNT MAY BE
 CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
 WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
 TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   § 2. 1. The department of environmental conservation is hereby author-
 ized  and  directed to conduct a study on the impact of the use of reus-
 able shopping bags on New York wildlife and make recommendations on  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07965-01-9

 A. 5114                             2
 
 use  of  reusable shopping bags. Such department shall solicit the input
 and cooperation of researchers and stakeholders it deems  relevant  when
 designing  such study and in determining how to implement such recommen-
 dations. The scope of such study shall include, but not be limited to:
   a.  the impact on the overall health of New York wildlife from the use
 of reusable shopping bags;
   b. an examination of the direct and indirect impact of reusable  shop-
 ping  bag use on population growth and decline of New York wildlife with
 a focus on such wildlife that is subject to conservation efforts;
   c. which geographic regions of the state are particularly affected  by
 the use of reusable shopping bags;
   d.  which  species  of  wildlife are particularly affected by reusable
 shopping bag use; and
   e. anything else such department deems relevant to the use of reusable
 shopping bags.
   2. Such department shall issue a report containing the findings of the
 study to the legislature no later than eighteen  months  succeeding  the
 date on which this act shall have become a law.
   §  3.  This act shall take effect immediately; provided, however, that
 section one of this act shall apply to the tax year in  which  it  shall
 take effect and all subsequent tax years.