NY State Senate Bill 2025-S8719A

Current Bill Status - In Senate Committee Budget And Revenue 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Oct 05, 2026	print number 8719a
Oct 05, 2026	amend (t) and recommit to budget and revenue
Jan 07, 2026	referred to budget and revenue

Bill Amendments

Original

A (Active)

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2025-S8719 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L; amd §16, Ag & Mkts L

2025-S8719 - Summary

Establishes a tax credit for food service establishment donations to food pantries, in the amount of fifty percent of the fair market value of each of the taxpayer's qualified donations up to seven dollars per qualified donation, beginning with the 2027 tax year; directs the commissioner of agriculture and markets to promote local procurement of ingredients by eligible food service establishments to be used when preparing qualified donations.

2025-S8719 - Sponsor Memo

                                 
BILL NUMBER: S8719

SPONSOR: HINCHEY
 
TITLE OF BILL:

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

 
PURPOSE:

To amend the tax law, in relation to creating a tax credit for food
service establishment donation to a community-based organization.

 
SUMMARY OF PROVISIONS:

Section 210-b of the tax law is amended by adding new subdivision 63 to
read as follows: 63. Credit for food service establishment to an eligi-
ble community-based organization, (a) General. In the case of a taxpayer
that is a food service establishment, 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 twenty seven. The amount of the credit shall be fifty percent

of the marketed value of the taxpayer's qualified donations up to seven
dollars per qualified donation made to any eligible community based
organization during the taxable year, not to exceed ten thousand dollars
total per taxable year.

(b) Eligible food service establishment. For purposes of this subdivi-
sion, the term "food service establishment" means a taxpayer whose
federal gross income from prepared food sales for the taxable year is at
least half of federal gross income.

(c) Qualified donation. For purposes of this subdivision, the term
"'qualified donation" means a donation of a prepared meal adhering to
the standards of the most recent edition of the "Dietary Guidelines for
Americans" required by Section 5341 of Title 7 of the Code of Laws of
the United States of America. A qualified donation may not be trans-
ferred by the eligible food service establishment to the eligible commu-
nity-based organization in exchange for money, other property, or
services. .

(d) Eligible community-based organization. For purposes of this subdivi-
sion, the term "eligible community-based organization" means any program
operating within this state that accepts or distributes prepared meals
and has qualified for tax exemption under section 501(c)(3) of the
Internal Revenue Code.

(e) Marketed Value. For purposes of this subdivision, the term "marketed
value" means the cost, in US dollars, of a prepared meal offered for
sale to the public.

(f) Record of donation. To claim a credit under this subdivision, a
taxpayer must get and keep a receipt from the eligible community-based
organization showing: (i) the name of the eligible community-based
organization; (ii) the date and location of the qualified donation; and
(iii) a reasonably detailed description of the qualified donation. A
letter or other written communication from the eligible community-based
organization acknowledging receipt of the contribution and containing

the information in subparagraphs (i), (ii), and (iii) of this paragraph
Will serve as a receipt.

(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 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 will be paid thereon.

 
JUSTIFICATION:

New York State currently provides a tax credit for farmers who donate
food to pantries. However, it does not include donations of prepared
meals from restaurants. This credit would close that gap and incentivize
both food growers and meal producers to donate meals.  It is particular-
ly time-sensitive due to the cuts to SNAP and other benefits that
provide food to those in need.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S8719 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8719
 
                             I N  S E N A T E
 
                              January 7, 2026
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for food service establishment 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 63 to read as follows:
   63.  CREDIT FOR FOOD SERVICE ESTABLISHMENT DONATIONS TO FOOD PANTRIES.
 (A) ALLOWANCE OF CREDIT. IN THE CASE  OF  A  TAXPAYER  THAT  IS  A  FOOD
 SERVICE  ESTABLISHMENT,  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 TWEN-
 TY-SEVEN.   THE AMOUNT OF THE CREDIT  SHALL  BE  FIFTY  PERCENT  OF  THE
 MARKETED VALUE OF THE TAXPAYER'S QUALIFIED DONATIONS UP TO SEVEN DOLLARS
 PER QUALIFIED DONATION MADE TO ANY ELIGIBLE COMMUNITY-BASED ORGANIZATION
 DURING  THE  TAXABLE  YEAR, NOT TO EXCEED TEN THOUSAND DOLLARS TOTAL PER
 TAXABLE YEAR.
   (B) DEFINITIONS. FOR THE PURPOSES OF THIS SUBDIVISION,  THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (I)  "FOOD SERVICE ESTABLISHMENT" MEANS A TAXPAYER WHOSE FEDERAL GROSS
 INCOME FROM PREPARED FOOD SALES FOR THE TAXABLE YEAR IS AT LEAST HALF OF
 SUCH TAXPAYER'S FEDERAL GROSS INCOME. SUCH  TAXPAYER  MAY  BE  A  CORPO-
 RATION, PARTNERSHIP, OR INDIVIDUAL.
   (II) "QUALIFIED DONATION" MEANS A DONATION OF A PREPARED MEAL ADHERING
 TO  THE  STANDARDS  OF THE MOST RECENT EDITION OF THE DIETARY GUIDELINES
 FOR AMERICANS REQUIRED BY 7 U.S.C. § 5341. A  QUALIFIED  DONATION  SHALL
 NOT  BE  TRANSFERRED  BY  THE ELIGIBLE FOOD SERVICE ESTABLISHMENT TO THE
 ELIGIBLE COMMUNITY-BASED ORGANIZATION IN EXCHANGE FOR MONEY, OTHER PROP-
 ERTY, OR SERVICES.
   (III) "ELIGIBLE COMMUNITY-BASED ORGANIZATION" MEANS ANY PROGRAM  OPER-
 ATING  WITHIN  THIS STATE THAT ACCEPTS OR DISTRIBUTES PREPARED MEALS AND
 HAS QUALIFIED FOR TAX EXEMPTION UNDER SECTION 501(C)(3) OF THE  INTERNAL
 REVENUE CODE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD13668-03-5
 S. 8719                             2
 
   (IV)  "MARKETED  VALUE"  MEANS THE COST OF A PREPARED MEAL OFFERED FOR
 SALE TO THE PUBLIC.
   (C)  RECORD OF DONATION. (I) TO CLAIM A CREDIT UNDER THIS SUBDIVISION,
 A TAXPAYER MUST GET AND KEEP A RECEIPT FROM THE ELIGIBLE COMMUNITY-BASED
 ORGANIZATION SHOWING: (1)  THE  NAME  OF  THE  ELIGIBLE  COMMUNITY-BASED
 ORGANIZATION;  (2)  THE DATE AND LOCATION OF THE QUALIFIED DONATION; AND
 (3) A REASONABLY DETAILED DESCRIPTION OF THE QUALIFIED DONATION.
   (II) A LETTER OR OTHER WRITTEN COMMUNICATION FROM THE ELIGIBLE  COMMU-
 NITY-BASED  ORGANIZATION  ACKNOWLEDGING  RECEIPT OF THE CONTRIBUTION AND
 CONTAINING THE INFORMATION IN CLAUSES ONE, TWO, AND  THREE  OF  SUBPARA-
 GRAPH (I) OF THIS PARAGRAPH SHALL SERVE AS A RECEIPT.
   (D)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR SHALL 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 CRED-
 IT 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.
   (E) AUTHORITY TO ISSUE TAX CREDIT. ANY CITY IN  THIS  STATE  HAVING  A
 POPULATION  OF ONE MILLION OR MORE INHABITANTS, ACTING THROUGH ITS LOCAL
 LEGISLATIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND
 LOCAL  LAWS  AND RULES OFFERING A TAX CREDIT ACCORDING TO THE PROVISIONS
 IN THIS SECTION FOR THE CITY PERSONAL INCOME TAX UNDER ARTICLE THIRTY OF
 THIS CHAPTER.
   § 2. This act shall take effect immediately.

co-Sponsors

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2025-S8719A (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L; amd §16, Ag & Mkts L

2025-S8719A (ACTIVE) - Summary

2025-S8719A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8719A

SPONSOR: HINCHEY
 
PURPOSE:

To amend the tax law, in relation to creating a tax credit for food
service establishment donation to a community-based organization.

 
SUMMARY OF PROVISIONS:

Section 1: Creates a new Tax Law section 210-b subdivision 63 (applies
to corporate franchise tax) to:

Subdivision (a) - Establish a tax credit for food service establishments
that donate meals to eligible community-based organizations. The credit
is up to 50% of fair market value, capped at $7 per meal and $10,000 per
year.

Subdivision (b) - Definitions

Subdivision (c) - Documentation requirements for records of donation,
such as receipts, geotags and time stamps, and other proof of donation.

Subdivision (d) - Application of credit.

Subdivision (e) - Permits the City of New York to adopt local laws for a
similar credit applicable to City personal income tax.

Section 2: Creates a new Tax Law section 606 subdivision (www) mirroring
the content of the new Tax Law section 201-b (63) but applying to
personal income tax.

Section 3: Conforming amendments to Tax Law section 606.

Section 4: Creates a new Agriculture and Markets Law section 16 subdivi-
sion 53 directing Ag and Markets to promote use of local ingredients in
eligible donations and permitting the agency to provide guidance and
resources to food service establishments for such purpose.

Section 5: Effective date.

 
JUSTIFICATION:

New York State currently provides a tax credit for farmers who donate
food to pantries .This credit both helps emergency food relief providers
and provides a benefit for farmers seeking to help their communities.
The farm food donation tax credit was substantially expanded in the 2026
State budget with increases in both the percentage of fair market value
the farmer may receive and the annual allowable cap of the credit.

Similar to farm product donations, food relief organizations frequently
also accept prepared meals for purposes of meeting community needs.
However, the existing tax credit does not include donations of prepared
meals. This credit would close that gap and incentivize both food grow-
ers and restaurants to donate meals. It is particularly time-sensitive
due to federal cuts to SNAP and other benefits that provide food to
those in need. Recognizing this demand, a bipartisan group of legisla-
tors has also introduced similar federal legislation in September, 2026
(Meals for Communities Tax Credit Act.)
 
LEGISLATIVE HISTORY:

2026:

S.8719 (referred to Budget and Revenue / Included in Senate budget
proposal)

A.9055A (referred to Ways and Means / Included in Assembly budget
proposal)

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S8719A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8719--A
 
                             I N  S E N A T E
 
                              January 7, 2026
                                ___________
 
 Introduced  by  Sens. HINCHEY, CLEARE, COMRIE, FERNANDEZ, KRUEGER, SCAR-
   CELLA-SPANTON -- read twice and ordered printed, and when  printed  to
   be  committed  to  the  Committee  on  Budget and Revenue -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for  food  service  establishment  donations  to food pantries; and to
   amend the agriculture and markets law, in relation to promoting  local
   procurement of ingredients by food service establishments
 
   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 63 to read as follows:
   63.  CREDIT FOR FOOD SERVICE ESTABLISHMENT DONATIONS TO FOOD PANTRIES.
 (A) ALLOWANCE OF CREDIT. IN THE CASE  OF  A  TAXPAYER  THAT  IS  A  FOOD
 SERVICE  ESTABLISHMENT,  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 TWEN-
 TY-SEVEN.  THE AMOUNT OF THE CREDIT SHALL BE FIFTY PERCENT OF  THE  FAIR
 MARKET  VALUE  OF THE TAXPAYER'S QUALIFIED DONATIONS UP TO SEVEN DOLLARS
 PER QUALIFIED DONATION MADE TO ANY ELIGIBLE COMMUNITY-BASED ORGANIZATION
 DURING THE TAXABLE YEAR, NOT TO EXCEED TEN THOUSAND  DOLLARS  TOTAL  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 THE AGGREGATE CREDIT ALLOWED TO ALL PARTNERS OF SUCH ENTITY IN
 THE TAXABLE YEAR DOES NOT EXCEED TEN THOUSAND DOLLARS.
   (B)  DEFINITIONS.  FOR THE PURPOSES OF THIS SUBDIVISION, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (I) "FOOD SERVICE ESTABLISHMENT" MEANS A TAXPAYER WHOSE FEDERAL  GROSS
 INCOME FROM PREPARED FOOD SALES FOR THE TAXABLE YEAR IS AT LEAST HALF OF
 SUCH  TAXPAYER'S  FEDERAL  GROSS  INCOME.  SUCH TAXPAYER MAY BE A CORPO-
 RATION, PARTNERSHIP, OR INDIVIDUAL.
   (II) "QUALIFIED DONATION" MEANS A DONATION OF A PREPARED MEAL ADHERING
 TO THE STANDARDS OF THE MOST RECENT EDITION OF  THE  DIETARY  GUIDELINES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD13668-04-6
 S. 8719--A                          2
 
 FOR  AMERICANS  REQUIRED  BY 7 U.S.C. § 5341. A QUALIFIED DONATION SHALL
 NOT BE TRANSFERRED BY THE ELIGIBLE FOOD  SERVICE  ESTABLISHMENT  TO  THE
 ELIGIBLE COMMUNITY-BASED ORGANIZATION IN EXCHANGE FOR MONEY, OTHER PROP-
 ERTY, OR SERVICES.
   (III)  "ELIGIBLE COMMUNITY-BASED ORGANIZATION" MEANS ANY PROGRAM OPER-
 ATING WITHIN THIS STATE THAT ACCEPTS OR DISTRIBUTES PREPARED  MEALS  AND
 HAS  QUALIFIED FOR TAX EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL
 REVENUE CODE.
   (C) RECORD OF DONATION. (I) TO CLAIM A CREDIT UNDER THIS  SUBDIVISION,
 A TAXPAYER MUST GET AND KEEP A RECEIPT FROM THE ELIGIBLE COMMUNITY-BASED
 ORGANIZATION  SHOWING:  (1)  THE  NAME  OF  THE ELIGIBLE COMMUNITY-BASED
 ORGANIZATION; (2) A GEOTAG AND TIME STAMP SHOWING THE DATE AND  LOCATION
 OF  THE QUALIFIED DONATION; (3) A REASONABLY DETAILED DESCRIPTION OF THE
 QUALIFIED DONATION, INCLUDING  INGREDIENTS AND MEAL COMPOSITION; (4) THE
 SIGNATURE OF A REPRESENTATIVE OF THE ELIGIBLE COMMUNITY-BASED  ORGANIZA-
 TION;  (5)  A  PHOTOGRAPH  OR  PHOTOGRAPHS OF THE DONATED MEALS; (6) THE
 INTERNAL REVENUE SERVICE EMPLOYER IDENTIFICATION NUMBER OF BOTH THE FOOD
 SERVICE ESTABLISHMENT AND THE ELIGIBLE COMMUNITY-BASED ORGANIZATION; AND
 (7) THE LOCAL HEALTH DEPARTMENT RATING OR EQUIVALENT  AT  THE  TIME  THE
 DONATION WAS MADE.
   (II)  A LETTER OR OTHER WRITTEN COMMUNICATION FROM THE ELIGIBLE COMMU-
 NITY-BASED ORGANIZATION ACKNOWLEDGING RECEIPT OF  THE  CONTRIBUTION  AND
 CONTAINING  THE  INFORMATION  IN CLAUSES ONE, TWO, AND THREE OF SUBPARA-
 GRAPH (I) OF THIS PARAGRAPH SHALL SERVE AS A RECEIPT.
   (D) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
 FOR  ANY TAXABLE YEAR SHALL 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 CRED-
 IT  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.
   (E)  AUTHORITY  TO  ISSUE  TAX CREDIT. ANY CITY IN THIS STATE HAVING A
 POPULATION OF ONE MILLION OR MORE INHABITANTS, ACTING THROUGH ITS  LOCAL
 LEGISLATIVE  BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND
 LOCAL LAWS AND RULES OFFERING A TAX CREDIT ACCORDING TO  THE  PROVISIONS
 IN THIS SECTION FOR THE CITY PERSONAL INCOME TAX UNDER ARTICLE THIRTY OF
 THIS CHAPTER.
   § 2. Section 606 of the tax law is amended by adding a new subdivision
 (www) to read as follows:
   (WWW)   CREDIT  FOR  FOOD  SERVICE  ESTABLISHMENT  DONATIONS  TO  FOOD
 PANTRIES. (1) GENERAL. IN THE CASE OF A TAXPAYER THAT IS A FOOD  SERVICE
 ESTABLISHMENT,  THERE SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS HERE-
 INAFTER PROVIDED AGAINST THE TAX IMPOSED BY  THIS  ARTICLE  FOR  TAXABLE
 YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN.
 THE AMOUNT OF THE CREDIT SHALL BE FIFTY PERCENT OF THE FAIR MARKET VALUE
 OF THE TAXPAYER'S QUALIFIED DONATIONS UP TO SEVEN DOLLARS PER  QUALIFIED
 DONATION  MADE  TO  ANY ELIGIBLE COMMUNITY-BASED ORGANIZATION DURING THE
 TAXABLE YEAR, NOT TO EXCEED TEN THOUSAND DOLLARS TOTAL 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
 S. 8719--A                          3
 
 ALL PARTNERS OR SHAREHOLDERS OF SUCH ENTITY IN THE TAXABLE YEAR DOES NOT
 EXCEED TEN THOUSAND DOLLARS.
   (2) DEFINITIONS. FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (A)  "FOOD SERVICE ESTABLISHMENT" MEANS A TAXPAYER WHOSE FEDERAL GROSS
 INCOME FROM PREPARED FOOD SALES FOR THE TAXABLE YEAR IS AT LEAST HALF OF
 SUCH TAXPAYER'S FEDERAL GROSS INCOME. SUCH  TAXPAYER  MAY  BE  A  CORPO-
 RATION, PARTNERSHIP, OR INDIVIDUAL.
   (B)  "QUALIFIED DONATION" MEANS A DONATION OF A PREPARED MEAL ADHERING
 TO  THE  STANDARDS  OF THE MOST RECENT EDITION OF THE DIETARY GUIDELINES
 FOR AMERICANS REQUIRED BY 7 U.S.C. § 5341. A  QUALIFIED  DONATION  SHALL
 NOT  BE  TRANSFERRED  BY  THE ELIGIBLE FOOD SERVICE ESTABLISHMENT TO THE
 ELIGIBLE COMMUNITY-BASED ORGANIZATION IN EXCHANGE FOR MONEY, OTHER PROP-
 ERTY, OR SERVICES.
   (C) "ELIGIBLE COMMUNITY-BASED ORGANIZATION" MEANS ANY PROGRAM  OPERAT-
 ING WITHIN THIS STATE THAT ACCEPTS OR DISTRIBUTES PREPARED MEALS AND HAS
 QUALIFIED  FOR  TAX  EXEMPTION  UNDER  SECTION 501(C)(3) OF THE INTERNAL
 REVENUE CODE.
   (3) RECORD OF DONATION. TO CLAIM A CREDIT  UNDER  THIS  SUBSECTION,  A
 TAXPAYER  MUST  GET AND KEEP A RECEIPT FROM THE ELIGIBLE COMMUNITY-BASED
 ORGANIZATION SHOWING: (A)  THE  NAME  OF  THE  ELIGIBLE  COMMUNITY-BASED
 ORGANIZATION;  (B) A GEOTAG AND TIME STAMP SHOWING THE DATE AND LOCATION
 OF THE QUALIFIED DONATION; (C) A REASONABLY DETAILED DESCRIPTION OF  THE
 QUALIFIED  DONATION, INCLUDING INGREDIENTS AND MEAL COMPOSITION; (D) THE
 SIGNATURE OF A REPRESENTATIVE OF THE ELIGIBLE COMMUNITY-BASED  ORGANIZA-
 TION;  (E)  A  PHOTOGRAPH  OR  PHOTOGRAPHS OF THE DONATED MEALS; (F) THE
 INTERNAL REVENUE SERVICE EMPLOYER IDENTIFICATION NUMBER OF BOTH THE FOOD
 SERVICE ESTABLISHMENT AND THE ELIGIBLE COMMUNITY-BASED ORGANIZATION; AND
 (G) THE LOCAL HEALTH DEPARTMENT RATING OR EQUIVALENT  AT  THE  TIME  THE
 DONATION  WAS  MADE.    A LETTER OR OTHER WRITTEN COMMUNICATION FROM THE
 ELIGIBLE   COMMUNITY-BASED ORGANIZATION  ACKNOWLEDGING  RECEIPT  OF  THE
 CONTRIBUTION  AND CONTAINING THE INFORMATION IN SUBPARAGRAPHS (A)-(G) OF
 THIS PARAGRAPH SHALL SERVE AS A RECEIPT FOR SUCH PURPOSES.
   (4) APPLICATION OF CREDIT.  A TAXPAYER SHALL BE ALLOWED A CREDIT UNDER
 THIS SUBSECTION AGAINST THE TAX IMPOSED BY THIS ARTICLE. HOWEVER, IF THE
 AMOUNT OF CREDIT ALLOWED UNDER THIS  SUBSECTION  FOR  ANY  TAXABLE  YEAR
 EXCEEDS  THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS WILL BE TREATED AS
 AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH  THE
 PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE.  PROVIDED,
 HOWEVER,  THE PROVISIONS OF SUBSECTION (C) OF SECTION SIX HUNDRED EIGHT-
 Y-EIGHT OF THIS ARTICLE NOTWITHSTANDING, NO INTEREST WILL BE PAID THERE-
 ON.
   (5) AUTHORITY TO ISSUE TAX CREDIT.   ANY CITY IN THE  STATE  HAVING  A
 POPULATION  OF ONE MILLION OR MORE INHABITANTS, ACTING THROUGH ITS LOCAL
 LEGISLATIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND
 LOCAL  LAWS  AND RULES OFFERING A TAX CREDIT ACCORDING TO THE PROVISIONS
 IN THIS SECTION FOR THE CITY PERSONAL INCOME TAX UNDER ARTICLE THIRTY OF
 THIS CHAPTER.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (liii) to read as
 follows:
 (LIII) CREDIT FOR FOOD SERVICE       AMOUNT OF CREDIT UNDER
 ESTABLISHMENT DONATIONS TO FOOD      SUBDIVISION SIXTY-THREE OF
 PANTRIES UNDER SUBSECTION (WWW)      SECTION TWO HUNDRED TEN-B
   § 4. Section 16 of the agriculture  and  markets  law  is  amended  by
 adding a new subdivision 53 to read as follows:
 S. 8719--A                          4
 
   53.  PROMOTE LOCAL PROCUREMENT OF INGREDIENTS, TO THE EXTENT PRACTICA-
 BLE, BY ELIGIBLE FOOD SERVICE ESTABLISHMENTS TO BE USED  WHEN  PREPARING
 QUALIFIED  DONATIONS  PURSUANT TO SUBDIVISION SIXTY-THREE OF SECTION TWO
 HUNDRED TEN-B AND SUBSECTION (WWW) OF SECTION SIX HUNDRED SIX OF THE TAX
 LAW.  THE DEPARTMENT MAY PROVIDE GUIDANCE AND RESOURCES TO ASSIST ELIGI-
 BLE FOOD SERVICE  ESTABLISHMENTS  IN  IDENTIFYING  IN-STATE  SOURCES  OF
 INGREDIENTS FOR PURPOSES OF PREPARING SUCH QUALIFIED DONATIONS.
   § 5. This act shall take effect immediately.

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Senate Bill S8719A

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

Actions

Bill Amendments

co-Sponsors

2025-S8719 - Details

2025-S8719 - Summary

2025-S8719 - Sponsor Memo

2025-S8719 - Bill Text download pdf

co-Sponsors

2025-S8719A (ACTIVE) - Details

2025-S8719A (ACTIVE) - Summary

2025-S8719A (ACTIVE) - Sponsor Memo

2025-S8719A (ACTIVE) - Bill Text download pdf

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Senate Bill S8719A

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Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

Actions

Bill Amendments

co-Sponsors

2025-S8719 - Details

2025-S8719 - Summary

2025-S8719 - Sponsor Memo

2025-S8719 - Bill Text download pdf

co-Sponsors

2025-S8719A (ACTIVE) - Details

2025-S8719A (ACTIVE) - Summary

2025-S8719A (ACTIVE) - Sponsor Memo

2025-S8719A (ACTIVE) - Bill Text download pdf

Comments