NY State Senate Bill S601

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
In Committee
On Floor Calendar
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Actions

view actions (2)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to investigations and government operations
Jan 09, 2019	referred to investigations and government operations

Co-Sponsors

S601 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§606, 210 & 612, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S4123
2017-2018: S2128

S601 (ACTIVE) - Summary

Establishes the venison donation tax credit.

S601 (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S601

SPONSOR: GALLIVAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing the venison
donation tax credit

 
PURPOSE:

This legislation would create a venison donation tax credit.

 
SUMMARY OF PROVISIONS:

Sections 1-3. Amends section 606 of the tax law by adding a new
subsection (jjj) to create a new venison donation tax credit; amends
section 210 of the tax law and section 612 of the tax law to reflect
these changes.

Section 4. Establishes the effective date.

 
JUSTIFICATION:

This legislation would provide a refundable tax credit to hunters who
donate their entire deer harvest to their local food bank. It would also
exclude income received from meat processing facilities for processing
venison for food banks from state income tax. The goal of this legis-
lation is to increase the amount of venison donated to food banks to
feed those New Yorkers in need of a meal. Venison meat is one of the
leanest and healthiest forms of animal protein and it is highly desired
by food banks.

At the same time, deer populations in various areas of the state are too
dense because hunters do not desire to take as many deer as are required
to better control population densities. According to the DEC, while
hunters can receive as many as five or more deer tags each year, the
hunters on average only desire to take 1.2 deer per season.  A major
reason for this low harvest rate is that few hunters wish to consume the
meat of five deer annually. Providing a significant tax credit will
provide a needed incentive for hunters to take more deer.  Even if this
program is incredibly successful, the cost of this program will be
manageable. For example, tripling venison donations to food banks would
result in only $720,000 of tax credits (assuming DEC sets a $3 per pound
tax credit).

 
LEGISLATIVE HISTORY:

2017-18: S.2128-A/A.497-A Referred to Investigations and Government
Operations/Referred to Ways and Means
2015-16: S.4123-A/A.7166-A Committed to Finance/Referred to Ways and
Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all taxable
years beginning on and after January 1, 2020.

S601 (ACTIVE) - Bill Text download pdf


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

                                   601

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced by Sens. GALLIVAN, HELMING -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations

AN ACT to amend the tax law, in relation  to  establishing  the  venison
  donation tax credit

  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) VENISON DONATION TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO  PROVIDES DEER TO A NONPROFIT ORGANIZATION FOR THE PURPOSES OF VENI-
SON DONATION SHALL BE ALLOWED A CREDIT, TO BE COMPUTED  AS  PROVIDED  IN
PARAGRAPH  TWO OF THIS SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE. TO QUALIFY FOR THE CREDIT PROVIDED IN THIS SECTION, A TAXPAYER MUST
DONATE A DEER TO A NONPROFIT  ORGANIZATION  IN  ITS  ENTIRETY  PROVIDED,
HOWEVER,  THAT  SUCH  TAXPAYER MAY RETAIN THE HEAD, NECK, ANTLERS, HIDES
AND/OR HOOVES OF SUCH DEER.
  (2) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL THE  NUMBER  OF
ADULT  DEER  DONATED, MULTIPLIED BY THE WEIGHT OF SUCH DEER WHICH IN ALL
CASES SHALL BE DEEMED  FORTY-FIVE  POUNDS,  MULTIPLIED  FURTHER  BY  THE
DONATED  VENISON  PRICE.  THE  DEPARTMENT  OF ENVIRONMENTAL CONSERVATION
SHALL ANNUALLY DETERMINE THE DONATED VENISON  PRICE  ON  OR  BEFORE  THE
FIRST  DAY  OF  AUGUST.  THE DONATED VENISON PRICE SHALL BE WITHIN FIFTY
PERCENT OF THE TOTAL DETERMINED BY SUBTRACTING  THE  AVERAGE  PROCESSING
COST  PER  POUND  CHARGED  BY MEAT PROCESSING FACILITIES FROM THE MARKET
PRICE FOR GROUND BEEF PROVIDED, HOWEVER,  THAT  IN  NO  CASE  SHALL  THE
DONATED VENISON PRICE BE LESS THAN ONE DOLLAR AND FIFTY CENTS PER POUND.
  (3)  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

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

                      [ ] is old law to be omitted.
                                                           LBD02802-01-9

S. 601                              2

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.
  §  2.  Paragraph (a) of subdivision 1 of section 210 of the tax law is
amended by adding a new subparagraph (x) to read as follows:
  (X) IN COMPUTING THE BUSINESS INCOME BASE, A TAXPAYER WHICH IS A  MEAT
PROCESSING  FACILITY SHALL BE ALLOWED A DEDUCTION EQUAL TO THE AMOUNT OF
ANY INCOME RECEIVED FROM A NONPROFIT ORGANIZATION IN EXCHANGE FOR  PROC-
ESSING VENISON.
  § 3. Subsection (c) of section 612 of the tax law is amended by adding
a new paragraph 44 to read as follows:
  (44)  THE  AMOUNT OF ANY INCOME RECEIVED FROM A NONPROFIT ORGANIZATION
IN EXCHANGE FOR PROCESSING VENISON.
  § 4. This act shall take effect immediately and  shall  apply  to  all
taxable years beginning on and after January 1, 2020.

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The New York State Senate

senate Bill S601

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Co-Sponsors

S601 (ACTIVE) - Details

S601 (ACTIVE) - Summary

S601 (ACTIVE) - Sponsor Memo

S601 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S601

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Sponsored By

Patrick M. Gallivan

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Co-Sponsors

Rich Funke

Pamela Helming

S601 (ACTIVE) - Details

S601 (ACTIVE) - Summary

S601 (ACTIVE) - Sponsor Memo

S601 (ACTIVE) - Bill Text download pdf

Comments