Assembly Bill A2841

2023-2024 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 Assembly 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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2023-A2841 (ACTIVE) - Details

See Senate Version of this Bill:
S2634
Current Committee:
Assembly Tourism, Parks, Arts And Sports Development
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A5712, S4258
2019-2020: A1632, S6017
2021-2022: A2654, S4269

2023-A2841 (ACTIVE) - Summary

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

2023-A2841 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2841
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2023
                                ___________
 
 Introduced  by  M.  of  A. SANTABARBARA -- read once and referred to the
   Committee on Tourism, Parks, Arts and Sports Development
 
 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-FOUR 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-FOUR, AND ANY  AMOUNT  OF
 CREDIT  ALLOWED FOR A TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04523-01-3
              

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