NY State Senate Bill 2021-S2147

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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to investigations and government operations
Jan 20, 2021	referred to investigations and government operations

co-Sponsors

2021-S2147 (ACTIVE) - Details

See Assembly Version of this Bill:: A3488
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S6083
2019-2020: S1241
2023-2024: A1336

2021-S2147 (ACTIVE) - Summary

Establishes a tax credit for grocery donations to food pantries.

2021-S2147 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2147

SPONSOR: SERINO
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax credit
for grocery donations to food pantries

 
PURPOSE:

Amends the tax law, in relation to establishing a tax credit for grocery
donations to food pantries

 
SUMMARY OF PROVISIONS:

Section 1 of the bill amends section 210-b of the tax law by adding a
new subdivision 55 to provide for tax credits for grocery stores, food
brokers, wholesalers, restauranteurs, or catering services that donate
surplus or about-to-waste food to local food pantries.

Section 2 of the bill amends section 606 of the tax law to add a new

subsection (kkk) to provide for tax credits for specified taxpayers who
donate surplus or about-to-waste food to local food pantries.

Section 3 of the bill amends subparagraph (B) of paragraph 1 of
subsection (i) of section 606 of the tax law to add a new clause (xlvi)
to provide for the specified tax credits.

Section 4 of the bill provides for the effective date.

 
JUSTIFICATION:

Food waste has become a topic of international debate as countries
including France have begun mandating grocers to donate surplus and
about-to-waste food. While the United States has incentives at the
federal level to compel grocers to donate food, including the Bill Emer-
son Good Samaritan Food Act and other tax deductions, strict require-
ments regarding donation, like those in the international context, could
become problematic given strict food safety requirements and projected
costs in the U.S.

Nevertheless, food waste remains a concern across the country and in New
York. For example, in 2014 New York ranked among the top twenty states
with the worst food hardship. It was estimated that more than 3 million
New Yorkers relied on nutrition assistance programs - one third of those
people being children. To that end, AARP estimated that of the nine
million Americans over the age of 50 that were facing the threat of
hunger, 7% resided in New York State. Given the significant impact that
hunger poses to our most vulnerable, it is imperative that we take steps
to address hunger throughout our state.

With that said, through the opportunities for collaboration with food
providers, including grocery stores, restauranteurs, and catering
services, among others, we can promote food donation while also assist-
ing our businesses. The opportunities are best focused on the surplus
and about to waste foods that these businesses must dispose of every
day. For example, a national analysis showed that grocery stores and
supermarkets in the United States threw out 43 billion pounds, or $46.7
billion worth, of food in 2010. This legislation will provide important
tax credits to these grocery stores and food distributors to donate to
local food banks when they have surplus and about-to-waste foods rather
than throwing them out. This will bolster the relationship between our
local food pantries and our businesses to help build community supports
and begin to address hunger at a local level.

 
LEGISLATIVE HISTORY:

2019-20: S.1241 Referred to Investigations and Government Operations

2017-18: S .6083 A Passed Senate

 
FISCAL IMPLICATIONS:

Subject to appropriation

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2022.

2021-S2147 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2147
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2021
                                ___________
 
 Introduced  by  Sens.  SERINO,  GALLIVAN,  HELMING, O'MARA, ORTT -- 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 a tax credit
   for grocery donations to food pantries

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 55 to read as follows:
   55. CREDIT FOR GROCERY DONATIONS TO FOOD PANTRIES. (A)  GENERAL.    IN
 THE  CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT TO
 BE COMPUTED AS HEREINAFTER PROVIDED AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE  FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO
 THOUSAND TWENTY-TWO. THE AMOUNT OF THE TAX CREDIT SHALL  BE  TWENTY-FIVE
 PERCENT  OF  THE  WHOLESALE  VALUE  OF THE ELIGIBLE TAXPAYER'S QUALIFIED
 DONATIONS MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR,  NOT
 TO  EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF FIVE
 THOUSAND DOLLARS PER TAXABLE YEAR.
   (B) QUALIFIED DONATION. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  TERM
 "QUALIFIED  DONATION"  MEANS A DONATION OF APPARENTLY WHOLESOME FOOD, AS
 DEFINED IN SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE  CODE,  THAT
 IS  SURPLUS  OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT LIMITED TO,
 FRUITS, VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR  OTHER
 NATURAL  AND  PROCESSED  PRODUCTS  OFFERED  FOR SALE FOR HUMAN OR ANIMAL
 CONSUMPTION.
   (C) ELIGIBLE TAXPAYER. FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM
 "ELIGIBLE  TAXPAYER"  MEANS  A  GROCERY  STORE, FOOD BROKER, WHOLESALER,
 RESTAURANTEUR, OR CATERING SERVICE.
   (D) ELIGIBLE FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION,  THE  TERM
 "ELIGIBLE  FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER EMERGENCY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07261-01-1

 S. 2147                             2
 
 FOOD PROGRAM OPERATING WITHIN THIS STATE  THAT  HAS  QUALIFIED  FOR  TAX
 EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
   (E)  DETERMINATION  OF  WHOLESALE VALUE. FOR PURPOSES OF THIS SUBDIVI-
 SION, TO DETERMINE THE WHOLESALE  VALUE  OF  APPARENTLY  WHOLESOME  FOOD
 DONATED  TO  AN  ELIGIBLE  FOOD  PANTRY,  THE  STANDARDS SET FORTH UNDER
 SECTION 170 (E)(3)(C)(V) OF THE INTERNAL REVENUE CODE SHALL APPLY.
   (F) RECORD OF DONATION. TO CLAIM A CREDIT UNDER THIS  SUBDIVISION,  AN
 ELIGIBLE  TAXPAYER  MUST  GET  AND KEEP A RECEIPT FROM THE ELIGIBLE FOOD
 PANTRY SHOWING: (1) THE NAME OF THE ELIGIBLE FOOD PANTRY; (2)  THE  DATE
 AND  LOCATION  OF  THE QUALIFIED DONATION; AND (3) A REASONABLY DETAILED
 DESCRIPTION OF THE QUALIFIED DONATION. A LETTER OR OTHER WRITTEN  COMMU-
 NICATION  FROM  THE  ELIGIBLE  FOOD  PANTRY ACKNOWLEDGING RECEIPT OF THE
 CONTRIBUTION AND CONTAINING THE INFORMATION IN SUBPARAGRAPHS  ONE,  TWO,
 AND  THREE  OF  THIS  PARAGRAPH  WILL SERVE AS A RECEIPT. ANY LOCAL FOOD
 PANTRY MAY ACCEPT OR REJECT ANY DONATION OF FOOD MADE UNDER THIS SECTION
 FOR ANY REASON. FOR PURPOSES OF THIS  SECTION,  ANY  DONATIONS  OF  FOOD
 ACCEPTED BY A LOCAL FOOD PANTRY SHALL BE VALUED AT WHOLESALE VALUE.
   (G)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE.   HOWEVER,  IF  THE  AMOUNT  OF
 CREDIT  ALLOWED  UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX  BASED  ON  THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) CREDIT FOR GROCERY DONATIONS TO FOOD PANTRIES. (A)  GENERAL.  IN
 THE  CASE OF AN ELIGIBLE TAXPAYER THERE SHALL BE ALLOWED A TAX CREDIT TO
 BE COMPUTED AS HEREINAFTER PROVIDED AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE  FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO
 THOUSAND TWENTY-TWO. THE AMOUNT OF THE TAX CREDIT SHALL  BE  TWENTY-FIVE
 PERCENT  OF  THE  WHOLESALE  VALUE  OF THE ELIGIBLE TAXPAYER'S QUALIFIED
 DONATIONS MADE TO ANY ELIGIBLE FOOD PANTRY DURING THE TAXABLE YEAR,  NOT
 TO  EXCEED A CUMULATIVE AMOUNT OF TAX CREDITS UNDER THIS SECTION OF FIVE
 THOUSAND DOLLARS PER TAXABLE YEAR.
   (B) QUALIFIED DONATION. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  TERM
 "QUALIFIED  DONATION"  MEANS A DONATION OF APPARENTLY WHOLESOME FOOD, AS
 DEFINED IN SECTION 170(E)(3)(C)(VI) OF THE INTERNAL REVENUE  CODE,  THAT
 IS  SURPLUS  OR  ABOUT-TO-WASTE  FOOD,  INCLUDING,  BUT  NOT LIMITED TO,
 FRUITS, VEGETABLES,  MEATS,  POULTRY,  EGGS,  DAIRY  PRODUCTS  OR  OTHER
 NATURAL  AND  PROCESSED  PRODUCTS  OFFERED  FOR SALE FOR HUMAN OR ANIMAL
 CONSUMPTION.
   (C) ELIGIBLE TAXPAYER. FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM
 "ELIGIBLE  TAXPAYER"  MEANS  A  GROCERY  STORE, FOOD BROKER, WHOLESALER,
 RESTAURANTEUR, OR CATERING SERVICE.
   (D) ELIGIBLE FOOD PANTRY. FOR PURPOSES OF THIS SUBDIVISION,  THE  TERM
 "ELIGIBLE  FOOD PANTRY" MEANS FOOD PANTRY, FOOD BANK, OR OTHER EMERGENCY
 FOOD PROGRAM OPERATING WITHIN THIS STATE  THAT  HAS  QUALIFIED  FOR  TAX
 EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
   (E)  DETERMINATION  OF  WHOLESALE VALUE. FOR PURPOSES OF THIS SUBDIVI-
 SION, TO DETERMINE THE WHOLESALE  VALUE  OF  APPARENTLY  WHOLESOME  FOOD

 S. 2147                             3
 
 DONATED  TO  AN  ELIGIBLE  FOOD  PANTRY,  THE  STANDARDS SET FORTH UNDER
 SECTION 170 (E)(3)(C)(V) OF THE INTERNAL REVENUE CODE SHALL APPLY.
   (F)  RECORD  OF DONATION. TO CLAIM A CREDIT UNDER THIS SUBDIVISION, AN
 ELIGIBLE TAXPAYER MUST GET AND KEEP A RECEIPT  FROM  THE  ELIGIBLE  FOOD
 PANTRY  SHOWING:  (1) THE NAME OF THE ELIGIBLE FOOD PANTRY; (2) THE DATE
 AND LOCATION OF THE QUALIFIED DONATION; AND (3)  A  REASONABLY  DETAILED
 DESCRIPTION  OF THE QUALIFIED DONATION. A LETTER OR OTHER WRITTEN COMMU-
 NICATION FROM THE ELIGIBLE FOOD  PANTRY  ACKNOWLEDGING  RECEIPT  OF  THE
 CONTRIBUTION  AND  CONTAINING THE INFORMATION IN SUBPARAGRAPHS ONE, TWO,
 AND THREE OF THIS PARAGRAPH WILL SERVE AS  A  RECEIPT.  ANY  LOCAL  FOOD
 PANTRY MAY ACCEPT OR REJECT ANY DONATION OF FOOD MADE UNDER THIS SECTION
 FOR  ANY  REASON.  FOR  PURPOSES  OF THIS SECTION, ANY DONATIONS OF FOOD
 ACCEPTED BY A LOCAL FOOD PANTRY SHALL BE AT VALUED WHOLESALE VALUE.
   (G) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
 FOR  ANY  TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
 THAN THE AMOUNT PRESCRIBED  IN  PARAGRAPH  (D)  OF  SUBDIVISION  ONE  OF
 SECTION  TWO  HUNDRED  TEN  OF THIS CHAPTER.   HOWEVER, IF THE AMOUNT OF
 CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR  REDUCES  THE
 TAX  TO  SUCH  AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xlvi) to read as
 follows:
 (XLVI) GROCERY STORE DONATIONS       AMOUNT OF CREDIT UNDER
 TO FOOD PANTRIES CREDIT UNDER        SUBDIVISION FIFTY-FIVE OF
 SUBSECTION (KKK)                     SECTION TWO HUNDRED TEN-B
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2022.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S2147

Sponsored By

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

co-Sponsors

2021-S2147 (ACTIVE) - Details

2021-S2147 (ACTIVE) - Summary

2021-S2147 (ACTIVE) - Sponsor Memo

2021-S2147 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2147

Share this bill

Sponsored By

Susan Serino

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

co-Sponsors

Patrick M. Gallivan

Pamela Helming

Thomas F. O'Mara

Robert G. Ortt

2021-S2147 (ACTIVE) - Details

2021-S2147 (ACTIVE) - Summary

2021-S2147 (ACTIVE) - Sponsor Memo

2021-S2147 (ACTIVE) - Bill Text download pdf

Comments