NY State Senate Bill 2019-S4946

Senate Bill S4946

2019-2020 Legislative Session

Relates to creating a system for permitting access to state lands for the purpose of collecting sap from maple trees and a tax credit for the purchase of qualified equipment used for the production of maple syrup

download bill text pdf

Archive: Last Bill Status - In Senate Committee Environmental Conservation Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to environmental conservation
Apr 02, 2019	referred to environmental conservation

2019-S4946 (ACTIVE) - Details

Current Committee:: Senate Environmental Conservation
Law Section:: Environmental Conservation Law
Laws Affected:: Add §9-0309, amd §9-0303, En Con L; amd §§210-B & 606, Tax L
Versions Introduced in 2017-2018 Legislative Session:: S7842

2019-S4946 (ACTIVE) - Summary

Relates to creating a system for permitting access to state lands for the purpose of collecting sap from maple trees and creating a tax credit for the purchase of qualified equipment used for the collection of maple sap and the production of maple syrup.

2019-S4946 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4946

SPONSOR: CARLUCCI
 
TITLE OF BILL:  An act to amend the environmental conservation law, in
relation to directing the department of environmental conservation to
create a system for permitting access to state lands for the purpose of
collecting sap from maple trees; and to amend the tax law, in relation
to creating a tax credit for the purchase of qualified equipment used
for the collection of maple sap and the production of maple syrup

 
PURPOSE:

To permit access to and encourage use of state land for the purpose of
collecting sap for maple syrup production.

 
SUMMARY OF PROVISIONS:

Section 1 adds new section 9-0309 to the environmental conservation law,
which directs the commissioner of environmental conservation to create a
permitting system and accompanying rules and regulations to allow access
to state lands for gathering sap from maple trees for maple syrup

production.

Section 2 amends subdivision 1 of section 9-0303 of the environmental
conservation law, to add new section 9-0309 as an exception to the
prohibition on use of trees on state land.

Section 3 adds new subdivision 53 to section 210-B of the tax law, which
establishes a maple syrup producer tax credit for businesses and
provides the method for calculating such tax credit.

Section 4 adds new subsection ccc to section 606 of the tax law, which
establishes the maple syrup producer tax credit to be applied against
personal income tax, and the prescribed method of calculation for such
tax credit.

Section 5 provides that the act shall take effect on the ninetieth day
after it shall have become law.

 
JUSTIFICATION:

New York State's maple industry is one of its fastest growing businesses
with 1,500 producers tapping more than a million trees. The Empire State
has an opportunity to dramatically expand production and help more New
Yorkers go into the business by allowing them to tap trees on some state
owned lands.

New York's maple industry produces over 700,000 gallons of maple syrup
each year, second only to Vermont in production.

By allowing the Department of Environmental Conservation to develop
regulations to allow people to tap trees on state-owned land, New York
can harness an important untapped resource while creating new jobs and
generating new state revenues.

The Empire State has the greatest number of tappable maple trees in the
United States at 300 million.


By providing a tax credit to maple producers, New York can help them
invest in new equipment like taps, tubing, buckets, evaporators and
packaging that can help them expand production. Providing a tax credit
for the purchase of equipment will help make it easier for farmers and
others to enter the business or modernize their operations to more fully
take advantage of this unique resource.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This act shall take effect on the ninetieth day after it shall become a
law; provided, however, that sections three and four of this act shall
apply to all tax years beginning on and after January 1, 2019. Effective
immediately, the addition, amendment and/or repeal of any rule or regu-
lation necessary for the implementation of this act on its effective
date are authorized and directed to be made and completed on or before
such effective date.

2019-S4946 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4946
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               April 2, 2019
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Environmental Conservation
 
 AN ACT to amend the  environmental  conservation  law,  in  relation  to
   directing  the  department  of  environmental conservation to create a
   system for permitting  access  to  state  lands  for  the  purpose  of
   collecting sap from maple trees; and to amend the tax law, in relation
   to  creating a tax credit for the purchase of qualified equipment used
   for the collection of maple sap and the production of maple syrup
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The environmental conservation law is amended by adding a
 new section 9-0309 to read as follows:
 § 9-0309. ACCESS TO STATE LANDS; COLLECTION OF SAP FROM MAPLE TREES.
   NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS ARTICLE, THE COMMISSIONER
 SHALL CREATE A PERMITTING SYSTEM AND PROMULGATE RULES AND REGULATIONS TO
 PERMIT ACCESS TO STATE LANDS FOR THE  PURPOSE  OF  COLLECTING  SAP  FROM
 MAPLE TREES. SUCH SYSTEM SHALL AT A MINIMUM INCLUDE:
   1.  SETTING  OF  A NOMINAL FEE TO BE PAID BY PERSONS APPLYING FOR SUCH
 PERMIT; AND
   2. A REQUIREMENT THAT PERSONS APPLYING FOR SUCH PERMIT  HAVE  ADEQUATE
 INSURANCE COVERAGE AS DETERMINED BY THE COMMISSIONER.
   § 2. Subdivision 1 of section 9-0303 of the environmental conservation
 law,  as  amended by chapter 602 of the laws of 2003, is amended to read
 as follows:
   1. Trees or timber. Except as provided in  subdivision  2  of  section
 9-0107,  SECTION  9-0309  and  in sections 9-0501 through 9-0507 of this
 article no person shall cut, remove, injure, destroy or cause to be cut,
 removed, injured or destroyed any trees  or  timber  or  other  property
 thereon or enter upon such lands with intent to do so.
   §  3. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 53 to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD10991-01-9

 S. 4946                             2
 
   53. MAPLE SYRUP PRODUCER  TAX  CREDIT.  (A)  ALLOWANCE  OF  CREDIT.  A
 TAXPAYER  WHO  SHALL  BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFTER
 PROVIDED, AGAINST THE TAXES IMPOSED BY THIS ARTICLE. SUCH CREDIT, TO  BE
 COMPUTED  AS HEREINAFTER PROVIDED, SHALL BE ALLOWED FOR QUALIFIED EQUIP-
 MENT,  PURCHASED  AND USED BY A TAXPAYER FOR THE COLLECTION OF MAPLE SAP
 AND THE PRODUCTION OF MAPLE SYRUP ON LANDS THAT SUCH  TAXPAYER  OWNS  OR
 LEASES,  PLACED  IN  SERVICE DURING THE TAXABLE YEAR; PROVIDED, HOWEVER,
 THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY  PROOF  TO  QUALIFY
 FOR ANY EXEMPTION PROVIDED HEREIN AS THE COMMISSIONER DEEMS APPROPRIATE.
   (B)  DEFINITION.  AS  USED IN THIS SECTION "QUALIFIED EQUIPMENT" SHALL
 MEAN EQUIPMENT AND MATERIALS USED IN THE COLLECTION OF MAPLE SAP AND THE
 PRODUCTION OF MAPLE SYRUP, SUCH AS BUT NOT  LIMITED  TO,  TAPS,  TUBING,
 BUCKETS, EVAPORATOR AND PACKAGING.
   (C)  AMOUNT  OF  CREDIT.  THE  AMOUNT OF CREDIT UNDER THIS SUBDIVISION
 SHALL BE THIRTY PERCENT OF THE COST  OF  ANY  SUCH  QUALIFIED  EQUIPMENT
 PLACED  IN  SERVICE DURING THE TAXABLE YEAR, NOT EXCEEDING FIVE THOUSAND
 DOLLARS.
   (D) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS  SUBDIVISION  FOR  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX
 FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO
 BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
 HUNDRED  EIGHTY-SIX OF THIS CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 4. Section 606 of the tax law is amended by adding a new  subsection
 (jjj) to read as follows:
   (JJJ)  MAPLE  SYRUP  PRODUCER  TAX CREDIT. (1) ALLOWANCE OF CREDIT.  A
 TAXPAYER WHO SHALL BE ALLOWED A CREDIT, TO BE  COMPUTED  AS  HEREINAFTER
 PROVIDED,  AGAINST THE TAXES IMPOSED BY THIS ARTICLE. SUCH CREDIT, TO BE
 COMPUTED AS HEREINAFTER PROVIDED, SHALL BE ALLOWED FOR QUALIFIED  EQUIP-
 MENT,  PURCHASED  AND USED BY A TAXPAYER FOR THE COLLECTION OF MAPLE SAP
 AND THE PRODUCTION OF MAPLE SYRUP ON LANDS THAT SUCH  TAXPAYER  OWNS  OR
 LEASES,  PLACED  IN  SERVICE DURING THE TAXABLE YEAR; PROVIDED, HOWEVER,
 THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY  PROOF  TO  QUALIFY
 FOR ANY EXEMPTION PROVIDED HEREIN AS THE COMMISSIONER DEEMS APPROPRIATE.
   (2)  DEFINITION.  AS  USED IN THIS SECTION "QUALIFIED EQUIPMENT" SHALL
 MEAN EQUIPMENT AND MATERIALS USED IN THE COLLECTION OF MAPLE SAP AND THE
 PRODUCTION OF MAPLE SYRUP, SUCH AS BUT NOT  LIMITED  TO,  TAPS,  TUBING,
 BUCKETS, EVAPORATOR AND PACKAGING.
   (3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT UNDER THIS SUBSECTION SHALL
 BE  THIRTY PERCENT OF THE COST OF ANY SUCH QUALIFIED EQUIPMENT PLACED IN
 SERVICE DURING THE TAXABLE YEAR, NOT EXCEEDING FIVE THOUSAND DOLLARS.
   (4) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
 SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 5. This act shall take effect on the ninetieth day  after  it  shall
 become  a  law;  provided, however, that sections three and four of this
 act shall apply to all tax years beginning on and after January 1, 2021.
 Effective immediately, the addition, amendment and/or repeal of any rule
 or regulation necessary for the implementation of this act on its effec-
 tive date are authorized and directed to be made  and  completed  on  or
 before such effective date.

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