senate Bill S6017

2019-2020 Legislative Session

Provides a tax credit to certain landowners who allow snowmobile access on such land

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 16, 2019 referred to budget and revenue

Co-Sponsors

S6017 (ACTIVE) - Details

See Assembly Version of this Bill:
A1632
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2017-2018 Legislative Session:
S4258, A5712

S6017 (ACTIVE) - Summary

Provides a tax credit to certain landowners who allow snowmobile access on such land.

S6017 (ACTIVE) - Sponsor Memo

S6017 (ACTIVE) - Bill Text download pdf


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

                                  6017

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              May 16, 2019
                               ___________

Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

AN ACT to amend the tax law, in relation to providing a  tax  credit  to
  certain landowners who allow snowmobile access on such land

  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 (n-3) to read as follows:
  (N-3)  CREDIT FOR CERTAIN LANDOWNERS WHO ALLOW SNOWMOBILE ACCESS.  (1)
AN INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS IN  PARAGRAPH
TWO  OF  THIS  SUBSECTION  SHALL  BE  ALLOWED A CREDIT AGAINST THE TAXES
IMPOSED BY THIS ARTICLE IN THE AMOUNT SPECIFIED IN  PARAGRAPH  THREE  OF
THIS SUBSECTION.
  (2)  TO  BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
JOINT RETURNS) ON THE PERSONAL INCOME TAX RETURN MUST  ALLOW  SNOWMOBILE
ACCESS IN THE FORM OF A STATE-FUNDED SNOWMOBILE TRAIL OR PORTION THEREOF
ON PROPERTY OWNED BY THE TAXPAYER.
  (3) A TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO TEN CENTS PER LINEAR
FOOT  OF  STATE-FUNDED SNOWMOBILE TRAIL ON ELIGIBLE PROPERTY PURSUANT TO
PARAGRAPH TWO OF THIS SUBSECTION.
  (4) THE AMOUNT OF THE CREDIT THAT MAY BE CLAIMED BY A TAXPAYER  PURSU-
ANT  TO  THIS SUBSECTION SHALL NOT EXCEED SEVEN HUNDRED FIFTY DOLLARS IN
ANY GIVEN YEAR.
  (5) IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS  SUBSECTION  FOR  ANY
TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
ALLOWED FOR A TAXABLE YEAR COMMENCING PRIOR TO JANUARY FIRST, TWO  THOU-
SAND  TWENTY  MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS AND MAY
BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS,  BUT  IN  NO
EVENT  SHALL  SUCH CREDIT BE CARRIED OVER TO TAXABLE YEARS COMMENCING ON
OR AFTER JANUARY FIRST, TWO THOUSAND THIRTY, AND ANY  AMOUNT  OF  CREDIT
ALLOWED  FOR  A  TAXABLE  YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO

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

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