| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 05, 2022 |
referred to investigations and government operations |
| Mar 03, 2021 |
print number 3972a |
| Mar 03, 2021 |
amend and recommit to investigations and government operations |
| Feb 01, 2021 |
referred to investigations and government operations |
Senate Bill S3972A
2021-2022 Legislative Session
Sponsored By
(D, WF) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
co-Sponsors
(D, WF) Senate District
(R, C) 58th Senate District
2021-S3972 - Details
2021-S3972 - Sponsor Memo
BILL NUMBER: S3972
SPONSOR: KENNEDY
TITLE OF BILL:
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
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Maintains the credit amount for: For the first 500,000
gallons of:
i. beer produced in this state in the taxable year, the credit shall
equal 14 cents per gallon. Updates the credit amount for the following:
For the first 500,000 gallons of ii. Cider, artificially carbonated
sparkling cider, and natural sparkling 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 3.79 cents per gallon; iii.
Still wine, artificially carbonated sparkling wine, and natural sparkl-
ing wine produced in this state in the taxable year, the credit shall
equal 0.30 cents per gallon; iv. Liquors containing not more than 24% of
2021-S3972 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3972
2021-2022 Regular Sessions
I N S E N A T E
February 1, 2021
___________
Introduced by Sens. KENNEDY, BIAGGI, O'MARA -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
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, 2022.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05605-03-1
co-Sponsors
(D, WF) Senate District
(R, C) 57th Senate District
(D, WF) 55th Senate District
(D, WF) 56th Senate District
2021-S3972A (ACTIVE) - Details
2021-S3972A (ACTIVE) - Sponsor Memo
BILL NUMBER: S3972A
SPONSOR: KENNEDY
TITLE OF BILL:
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
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Maintains the credit amount for the first 500,000 gallons of
beer produced in this state in the taxable year.
Updates the credit amount for the following for the first 500,000
gallons of
ii. Cider, artificially carbonated sparkling cider, and natural sparkl-
ing cider, containing more than three and two-tenths per centum of alco-
hol 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
2021-S3972A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3972--A
2021-2022 Regular Sessions
I N S E N A T E
February 1, 2021
___________
Introduced by Sens. KENNEDY, BIAGGI, O'MARA -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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, BUT MORE THAN TWO PER CENTUM OF ALCOHOL PER VOLUME, PRODUCED
IN THIS STATE IN THE TAXABLE YEAR, THE CREDIT SHALL EQUAL TWO DOLLARS
AND FIFTY-FOUR CENTS PER GALLON;
V. LIQUORS CONTAINING MORE THAN ZERO PER CENTUM OF ALCOHOL BY VOLUME,
BUT NOT MORE THAN TWO PER CENTUM OF ALCOHOL BY VOLUME, PRODUCED IN THIS
STATE IN THE TAXABLE YEAR, THE CREDIT SHALL EQUAL ZERO;
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, 2021.
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