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Assembly Bill A6485A

2019-2020 Legislative Session

Relates to the amount of credit for cider, wine, and liquor under the alcoholic beverage production credit

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Archive: Last Bill Status - Stricken

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Bill Amendments

co-Sponsors

multi-Sponsors

2019-A6485 - Details

Law Section:
Tax Law
Laws Affected:
Amd §37, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A8996
2021-2022: A3487
2023-2024: A1947

2019-A6485 - Summary

Relates to the amount of credit for cider, wine, and liquor produced in NYS under the alcoholic beverage production credit; provides parity with beer credit based on the taxes for cider, wine, and liquor.

2019-A6485 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6485
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 8, 2019
                                ___________
 
 Introduced  by M. of A. ROMEO, ARROYO, SAYEGH, WILLIAMS -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the  amount  of  credit  for
   cider, wine, and liquor under the alcoholic beverage production credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 1 of subdivision (b) of section  37  of  the  tax
 law,  as  amended  by  section  1 of part V of chapter 60 of the laws of
 2016, is amended to read as follows:
   (1) for the first five hundred thousand gallons of:
   I. beer[, cider, wine or liquor] produced in this state in the taxable
 year, the credit shall equal fourteen cents per gallon; [and]
   II. CIDER, ARTIFICIALLY CARBONATED SPARKLING CIDER, AND NATURAL  SPAR-
 KLING  CIDER,  CONTAINING  MORE  THAN THREE AND TWO-TENTHS PER CENTUM OF
 ALCOHOL BY VOLUME PRODUCED IN THIS STATE IN THE TAXABLE YEAR, THE CREDIT
 SHALL EQUAL THREE AND SEVENTY-NINE HUNDREDTHS CENTS PER GALLON;
   III. STILL WINE, ARTIFICIALLY CARBONATED SPARKLING WINE,  AND  NATURAL
 SPARKLING  WINE  PRODUCED  IN THIS STATE IN THE TAXABLE YEAR, THE CREDIT
 SHALL EQUAL THIRTY CENTS PER GALLON;
   IV. LIQUORS CONTAINING NOT MORE THAN TWENTY-FOUR PER CENTUM OF ALCOHOL
 BY VOLUME PRODUCED IN THIS STATE IN THE TAXABLE YEAR, THE  CREDIT  SHALL
 EQUAL TWO AND FIFTY-FOUR HUNDREDTHS CENTS PER GALLON;
   V.  LIQUORS  CONTAINING  NOT  MORE  THAN  TWO PER CENTUM OF ALCOHOL BY
 VOLUME PRODUCED IN THIS STATE IN THE  TAXABLE  YEAR,  THE  CREDIT  SHALL
 EQUAL FOUR CENTS PER GALLON;
   VI.  ALL OTHER LIQUORS PRODUCED IN THIS STATE IN THE TAXABLE YEAR, THE
 CREDIT SHALL EQUAL SIX AND FORTY-FOUR HUNDREDTHS CENTS PER GALLON; AND
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05760-01-9

co-Sponsors

multi-Sponsors

2019-A6485A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §37, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A8996
2021-2022: A3487
2023-2024: A1947

2019-A6485A (ACTIVE) - Summary

Relates to the amount of credit for cider, wine, and liquor produced in NYS under the alcoholic beverage production credit; provides parity with beer credit based on the taxes for cider, wine, and liquor.

2019-A6485A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6485--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 8, 2019
                                ___________
 
 Introduced  by  M.  of A. ROMEO, ARROYO, SAYEGH, WILLIAMS, STERN, BURKE,
   THIELE, BRONSON,  McDONALD,  LUPARDO,  BUTTENSCHON,  STIRPE,  McMAHON,
   STECK,  WALLACE  -- Multi-Sponsored by -- M. of A. HEVESI -- read once
   and  referred  to  the  Committee  on  Ways  and  Means  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend  the tax law, in relation to the amount of credit for
   cider, wine, and liquor under the alcoholic beverage production credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  1  of subdivision (b) of section 37 of the tax
 law, as amended by section 1 of part V of chapter  60  of  the  laws  of
 2016, is amended to read as follows:
   (1) for the first five hundred thousand gallons of:
   I. beer[, cider, wine or liquor] produced in this state in the taxable
 year, the credit shall equal fourteen cents per gallon; [and]
   II.  CIDER, ARTIFICIALLY CARBONATED SPARKLING CIDER, AND NATURAL SPAR-
 KLING CIDER, CONTAINING MORE THAN THREE AND  TWO-TENTHS  PER  CENTUM  OF
 ALCOHOL BY VOLUME PRODUCED IN THIS STATE IN THE TAXABLE YEAR, THE CREDIT
 SHALL EQUAL THREE AND SEVENTY-NINE HUNDREDTHS CENTS PER GALLON;
   III.  STILL  WINE, ARTIFICIALLY CARBONATED SPARKLING WINE, AND NATURAL
 SPARKLING WINE PRODUCED IN THIS STATE IN THE TAXABLE  YEAR,  THE  CREDIT
 SHALL EQUAL THIRTY CENTS PER GALLON;
   IV. LIQUORS CONTAINING NOT MORE THAN TWENTY-FOUR PER CENTUM OF ALCOHOL
 BY  VOLUME  PRODUCED IN THIS STATE IN THE TAXABLE YEAR, THE CREDIT SHALL
 EQUAL TWO DOLLARS AND FIFTY-FOUR CENTS PER GALLON;
   V. LIQUORS CONTAINING NOT MORE THAN  TWO  PER  CENTUM  OF  ALCOHOL  BY
 VOLUME  PRODUCED  IN  THIS  STATE  IN THE TAXABLE YEAR, THE CREDIT SHALL
 EQUAL FOUR CENTS PER GALLON;
   VI. ALL OTHER LIQUORS PRODUCED IN THIS STATE IN THE TAXABLE YEAR,  THE
 CREDIT SHALL EQUAL SIX DOLLARS AND FORTY-FOUR CENTS PER GALLON; AND
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.

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