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Senate Bill S9193

2025-2026 Legislative Session

Increases tax credits for donations to food pantries made by farmers

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S9193 (ACTIVE) - Details

See Assembly Version of this Bill:
A10131
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L

2025-S9193 (ACTIVE) - Summary

Increases tax credits for donations to food pantries made by farmers by increasing the allowable percentage of the fair market value of such donations and increasing the maximum amount of such credit.

2025-S9193 (ACTIVE) - Sponsor Memo

2025-S9193 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9193
 
                             I N  S E N A T E
 
                             February 12, 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 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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