S T A T E O F N E W Y O R K
________________________________________________________________________
10131
I N A S S E M B L Y
February 2, 2026
___________
Introduced by M. of A. LUPARDO -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to increasing tax credits for
donations to food pantries by farmers
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 52 of section 210-B of the
tax law, as added by section 4 of part DDD of chapter 59 of the laws of
2017, is amended to read as follows:
(a) General. In the case of a taxpayer that is an eligible farmer,
there shall be allowed a 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 [eighteen] TWENTY-EIGHT. The
amount of the credit shall be [twenty-five] FIFTY percent of the fair
market value of the taxpayer's qualified donations made to any eligible
food pantry during the taxable year, not to exceed [five] TEN thousand
dollars per taxable year. If the taxpayer is a partner in a partnership,
then the cap imposed by the preceding sentence shall be applied at the
entity level, so that the aggregate credit allowed to all partners of
such entity in the taxable year does not exceed [five] TEN thousand
dollars.
§ 2. Paragraph 1 of subsection (n-2) of section 606 of the tax law,
as added by section 1 of part DDD of chapter 59 of the laws of 2017, is
amended to read as follows:
(1) General. In the case of a taxpayer who is an eligible farmer,
there shall be allowed a 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 [eighteen] TWENTY-EIGHT. The
amount of the credit shall be [twenty-five] FIFTY percent of the fair
market value of the taxpayer's qualified donations made to any eligible
food pantry during the taxable year, not to exceed [five] TEN thousand
dollars per taxable year. If the taxpayer is a partner in a partnership
or a shareholder of a New York S corporation, then the cap imposed by
the preceding sentence shall be applied at the entity level, so that the
aggregate credit allowed to all partners or shareholders of such entity
in the taxable year does not exceed [five] TEN thousand dollars.
§ 3. This act shall take effect immediately.
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