NY State Senate Bill 2025-S6320

Current 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 10, 2025	referred to investigations and government operations

2025-S6320 (ACTIVE) - Details

See Assembly Version of this Bill:: A7621
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §37-a, amd §§210-B & 606, Tax L

2025-S6320 (ACTIVE) - Summary

Establishes the New York brewery empowerment and economic revitalization credit in the amount of seven cents per gallon of beer produced in the state; sets eligibility criteria; makes related provisions.

2025-S6320 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6320

SPONSOR: RYAN C
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing the New York
brewery empowerment and economic revitalization credit

 
PURPOSE:

An act to amend the tax law, in relation to establishing the "NY Brewery
Empowerment and Economic Revitalization Credit", for beer producers who
meet wage standards for their employees.

 
SUMMARY OF PROVISIONS:

Section 1: Amends tax law by adding new section 37-A to establish the
"NY Brewery Empowerment and Economic Revitalization Credit" for beer
producers in the state, who do not receive the Alcoholic Beverage
Production Credit under section 37 of the chapter, allowing a tax credit
of up to $5 million per year, based on total gallons produced, for beer
producers with employees paid no less than 125% of the statewide average

wage for brewery employees, and authorizes the Department of Labor and
the Department of Taxation and Finance to develop the methodology to
certify eligibility requirements have been met.

Section 2: Amends section 210-B of the tax law by adding a new subdivi-
sion 39-a to include that in no event shall the credit allowed under
this subdivision for any taxable year 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, 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 shall be treated as an overpayment of tax to be credited or
refunded, and no interest shall be paid thereon.

Section 3: Amends subparagraph (B) of paragraph 1 of subsection (i) of
section 606 of the tax law by adding a new clause (iii) to read as
follows: NY Brewery Empowerment and Economic Revitalization Credit under
subsection (qqq).

Section 4: Amends Section 606 of the tax law by adding a new subsection
(qqq) to provide for the tax credit imposed in Section 1 to be counted
against the tax imposed, including the ability for a provider to receive
a refund or overpayment credit should the amount of the production cred-
it exceed the overall tax liability.

Section 5: Provides the effective date.

 
JUSTIFICATION:

Beer producers play a critical role in New York State as major employers
and key contributors to the state's economy. Brewing is also a heavily
unionized sector. Our state is home to multiple breweries that employ
hundreds of New Yorkers in good, union jobs.

However, these breweries are facing increasing costs of doing business
in New York and are struggling to remain competitive. These challenges
make it difficult for breweries to continue to invest in facilities that
contribute greatly to New York's economy and support high-quality jobs
throughout the state.

The proposed Brewery Empowerment and Economic Revitalization tax credit
will help to offset some of the financial pressures New York's beer
producers face. With this credit, the state can help ensure that these
businesses remain strong, keep unionized jobs intact, and continue to
contribute to the local economy. This tax credit would also foster a
more competitive environment within the industry, enabling New York-
based breweries to better compete with out-of-state producers, which
would ultimately strengthen the state's position for beer production.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

TBD.

 
EFFECTIVE DATE:
Immediately.

2025-S6320 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6320
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 10, 2025
                                ___________
 
 Introduced  by  Sen. C. RYAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to establishing  the  New  York
   brewery empowerment and economic revitalization credit

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 37-a to read
 as follows:
   § 37-A. NEW YORK BREWERY EMPOWERMENT AND ECONOMIC REVITALIZATION CRED-
 IT.  (A) GENERAL. A TAXPAYER SUBJECT TO  TAX  UNDER  ARTICLE  NINE-A  OR
 TWENTY-TWO  OF  THIS  CHAPTER, THAT IS REGISTERED AS A DISTRIBUTOR UNDER
 ARTICLE EIGHTEEN OF THIS CHAPTER AND PRODUCES BEER IN THIS STATE IN  THE
 TAXABLE  YEAR SHALL BE ALLOWED A CREDIT AGAINST SUCH TAXES IN THE AMOUNT
 SPECIFIED IN SUBDIVISION  (B)  OF  THIS  SECTION  AND  PURSUANT  TO  THE
 PROVISIONS  REFERENCED  IN  SUBDIVISION  (D)  OF THIS SECTION. PROVIDED,
 HOWEVER, THAT NO CREDIT SHALL BE ALLOWED UNLESS  A  TAXPAYER  MEETS  THE
 ELIGIBILITY CRITERIA DESCRIBED IN SUBDIVISION (E) OF THIS SECTION.
   (B)  AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT PER TAXPAYER PER TAXA-
 BLE YEAR (OR PRO RATA SHARE OF EARNED CREDIT IN THE CASE OF  A  PARTNER-
 SHIP)  FOR  EACH  GALLON  OF  BEER PRODUCED IN THIS STATE SHALL BE SEVEN
 CENTS PER GALLON. PROVIDED, HOWEVER, THAT NO TAXPAYER  SHALL  RECEIVE  A
 CREDIT IN EXCESS OF FIVE MILLION DOLLARS.
   (C)  OTHER  TAX  CREDITS. A TAXPAYER CLAIMING THE CREDIT ALLOWED UNDER
 THIS SECTION SHALL NOT BE ALLOWED TO CLAIM THE TAX  CREDIT  PROVIDED  IN
 SECTION THIRTY-SEVEN OF THIS ARTICLE FOR THE PRODUCTION OF BEER.
   (D)  CROSS  REFERENCES.  FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 39-A.
   (2) ARTICLE 22: SECTION 606,  SUBSECTION  (QQQ)  AND  SUBSECTION  (I),
 PARAGRAPH 1, SUBPARAGRAPH (B), CLAUSE (LII).
   (E)  ELIGIBILITY  CRITERIA.  TO  QUALIFY  FOR  THE  CREDIT  UNDER THIS
 SECTION, A TAXPAYER  SHALL  ATTACH  TO  ITS  TAX  RETURN,  IN  THE  FORM
 PRESCRIBED BY THE COMMISSIONER OF LABOR, PROOF OF RECEIPT OF ITS CERTIF-

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10822-01-5
 S. 6320                             2

 ICATE  OF TAX CREDIT ISSUED PURSUANT TO SUBDIVISION (F) OF THIS SECTION,
 THAT CERTIFIES FOR THE TAXABLE YEAR THAT EMPLOYEES AT BREWERIES OPERATED
 BY THE TAXPAYER AND EMPLOYED BY THE TAXPAYER WERE  PAID  ON  AVERAGE  NO
 LESS  THAN ONE HUNDRED TWENTY-FIVE PERCENT OF THE STATEWIDE AVERAGE WAGE
 FOR BREWERY EMPLOYEES, AS DETERMINED BY THE DEPARTMENT OF LABOR'S  QUAR-
 TERLY CENSUS OF EMPLOYMENT AND WAGES.
   (F)  (1)  THE COMMISSIONER OF LABOR, IN COLLABORATION WITH THE COMMIS-
 SIONER, SHALL  DEVELOP  METHODOLOGY  TO  CERTIFY  THAT  A  TAXPAYER  HAS
 COMPLIED WITH THE REQUIREMENTS OF THIS SECTION WITHIN ONE HUNDRED EIGHTY
 DAYS  OF  THE  PUBLICATION OF THE LATEST DEPARTMENT OF LABOR'S QUARTERLY
 CENSUS OF EMPLOYMENT AND WAGES AND ISSUE A CERTIFICATE OF TAX CREDIT.
   (2) FOR PURPOSES OF THIS SECTION, "CERTIFICATE OF  TAX  CREDIT"  MEANS
 THE  DOCUMENT  ISSUED TO A TAXPAYER BY THE DEPARTMENT OF LABOR AFTER THE
 COMMISSIONER OF LABOR HAS VERIFIED THAT THE TAXPAYER HAS MET ALL  APPLI-
 CABLE  ELIGIBILITY  CRITERIA SET FORTH IN THIS SECTION. SUCH CERTIFICATE
 SHALL SPECIFY THE EXACT AMOUNT OF THE TAX CREDIT UNDER THIS SECTION THAT
 A TAXPAYER MAY CLAIM.
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 39-a to read as follows:
   39-A. NEW YORK BREWERY EMPOWERMENT AND ECONOMIC REVITALIZATION CREDIT.
 A  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT, TO BE COMPUTED AS PROVIDED IN
 SECTION THIRTY-SEVEN-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY  THIS
 ARTICLE.    IN  NO EVENT SHALL THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR 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  SHALL  BE  TREATED  AS  AN  OVERPAYMENT  OF  TAX TO BE CREDITED 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 SHALL 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  (lii)  to  read  as
 follows:
 
 (LII) NEW YORK BREWERY EMPOWERMENT      AMOUNT OF CREDIT UNDER
 AND ECONOMIC REVITALIZATION CREDIT      SUBDIVISION THIRTY-NINE-A OF
 UNDER SUBSECTION (QQQ)                  SECTION TWO HUNDRED TEN-B
 
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (qqq) to read as follows:
   (QQQ) NEW YORK BREWERY EMPOWERMENT AND ECONOMIC REVITALIZATION CREDIT.
 A TAXPAYER SHALL BE ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN
 SECTION  THIRTY-SEVEN-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS
 ARTICLE.  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION  FOR
 ANY  TAXABLE  YEAR  SHALL  EXCEED  THE TAXPAYER'S TAX FOR SUCH YEAR, THE
 EXCESS SHALL BE TREATED AS AN OVERPAYMENT  OF  TAX  TO  BE  CREDITED  OR
 REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHT-
 Y-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID
 THEREON.
   § 5. This act shall take effect immediately.

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Senate Bill S6320

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

2025-S6320 (ACTIVE) - Details

2025-S6320 (ACTIVE) - Summary

2025-S6320 (ACTIVE) - Sponsor Memo

2025-S6320 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6320

Share this bill

Sponsored By

Christopher J. Ryan

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

2025-S6320 (ACTIVE) - Details

2025-S6320 (ACTIVE) - Summary

2025-S6320 (ACTIVE) - Sponsor Memo

2025-S6320 (ACTIVE) - Bill Text download pdf

Comments