senate Bill S161

2015-2016 Legislative Session

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs

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Sponsored By

Current Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 02, 2016 reported and committed to finance
Jan 06, 2016 referred to investigations and government operations
Jan 07, 2015 referred to investigations and government operations

Co-Sponsors

S161 - Bill Details

See Assembly Version of this Bill:
A2102
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2013-2014: S173A, A3158
2011-2012: S43, A8682
2009-2010: S4046

S161 - Bill Texts

view summary

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs.

view sponsor memo
BILL NUMBER: S161

TITLE OF BILL : An act to amend the tax law, in relation to
providing a tax credit to individuals for up to two hundred dollars of
expenses related to the development and posting of an open source or
free license program

PURPOSE :

The purpose of this bill is to incentivize individuals to develop Open
Source Software with a tax credit.

SUMMARY OF PROVISIONS :

Amends § 606 of the Tax Law by providing for an Open Source tax credit
to the creators of Open Source software. (2) amends § 606 of the Tax
Law by providing for the type of programs that qualify for the Open
Source tax credit. (3) amends § 606 of the Tax Law by providing to
whom the Open Source tax credit applies. (4) amends § 606 of the Tax
Law by providing the limits and regulations of the tax credit itself.

JUSTIFICATION :

"Open Source" refers to software offered for free online download
along with its instruction set ("source code"). The New York State
Assembly currently uses Open Source programs such as Mozilla for
email, Firefox for web browsing, and WebCal for electronic calendars.
The Assembly's use of this software has led to significant cost
savings for the Assembly's operating budget. Once an Open Source
program is downloaded with its source code, anyone can view the
instructions, modify the program, and redistribute it with the same
freedoms". A 2006 report authorized by John Irons and Carl Malamud
from the Center for American Progress details how Open Source software
provides a high social value amongst the group, but a relatively low
economic incentive for individual developers. By allowing open access
to the technology's source code, Open Source software enhances a
broader dissemination of knowledge and ideas Although large
corporations such as IBM develop and use Open Source programs, most
Open Source software is written by individuals volunteering from home.
Currently, corporations and self-employed individuals who create Open
Source technology are eligible for a tax deduction for their software
development costs. The vast majority of Open Source software creators
(individual volunteers), however, do not receive this tax credit. This
legislation creates a similar tax credit incentive for individuals who
currently have no means to deduct these expenses. The tax credit would
apply only to out-of-pocket expenses such as Internet hosting and
depreciated cost of capital expenses such as computers and educa-
tion. The increased incentive for individuals would attract more Open
Source developers to New York State, resulting in job creation and a
reinvigoration of our State's technology sector. Additionally, an
influx of Open Source software would lower operating costs for larger
agencies (such as the Assembly), by providing usable software without
charge.

LEGISLATIVE HISTORY :

2013-2014: S173-A - REFERRED TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS
2011-2012: S43 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
2009-10: S4046/A6380 - REFERRED TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS/referred to ways and means

FISCAL IMPLICATIONS :

To be determined.

LOCAL FISCAL IMPLICATIONS :

None.

EFFECTIVE DATE :
This act will take effect immediately and shall apply to taxable years
beginning on and after the first of January next succeeding the date
on which it shall have become a law.
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   161

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by Sen. SQUADRON -- 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 providing a  tax  credit  to
  individuals  for  up to two hundred dollars of expenses related to the
  development and posting of an open source or free license program

  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 (ccc) to read as follows:
  (CCC) OPEN SOURCE OR FREE LICENSE CREDIT.  (1)  A  TAXPAYER  SHALL  BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST
THE  TAX  IMPOSED  PURSUANT TO SECTION SIX HUNDRED ONE OF THIS PART. THE
AMOUNT OF  CREDIT  SHALL  EQUAL  UP  TO  TWENTY  PERCENT  OF  THE  TOTAL
OUT-OF-POCKET  EXPENSES  OF  THE  TAXPAYER  USED IN THE DEVELOPMENT OF A
PROGRAM THAT IS PROVIDED TO THE PUBLIC UNDER  AN  OPEN  SOURCE  OR  FREE
SOFTWARE LICENSE, UP TO A MAXIMUM OF TWO HUNDRED DOLLARS.
  (2)  FOR  THE PURPOSES OF THIS SUBSECTION, A PROGRAM SHALL QUALIFY FOR
THE CREDIT PROVIDED BY THIS SUBSECTION IF THE CODE FOR SUCH PROGRAM  HAS
BEEN RELEASED UNDER AN OPEN SOURCE LICENSE RECOGNIZED BY THE OPEN SOURCE
INITIATIVE,  OR  HAS  BEEN RELEASED UNDER A FREE SOFTWARE LICENSE RECOG-
NIZED BY THE FREE SOFTWARE FOUNDATION.
  (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR
ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA-
BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY
TAXABLE YEAR IF SUCH ELECTION IS IN EFFECT WITH RESPECT TO SUCH INDIVID-
UAL FOR ANY OTHER TAXABLE YEAR AND PERTAINING TO THE SAME PROGRAM OR ANY
PORTION THEREOF.
  (4) IN NO EVENT SHALL THE  AMOUNT  OF  THE  CREDIT  PROVIDED  BY  THIS
SUBSECTION  EXCEED  THE TAXPAYER'S TAX FOR THE TAXABLE YEAR. HOWEVER, IF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01251-01-5

S. 161                              2

THE AMOUNT OF CREDIT OTHERWISE ALLOWABLE PURSUANT TO THIS SUBSECTION FOR
ANY TAXABLE YEAR RESULTS IN SUCH EXCESS AMOUNT, ANY AMOUNT OF CREDIT NOT
DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED  OVER  TO  THE  FOLLOWING
YEAR  OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR
OR YEARS.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after the first of January  next  succeeding  the
date on which it shall have become a law.

senate Bill S162

2015-2016 Legislative Session

Relates to the composition of boards of elections

download bill text pdf

Sponsored By

Current Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Actions

view actions (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 06, 2016 opinion referred to judiciary
Mar 14, 2016 to attorney-general for opinion
Jan 06, 2016 referred to judiciary
Jan 16, 2015 to attorney-general for opinion
Jan 07, 2015 referred to judiciary

S162 - Bill Details

See Assembly Version of this Bill:
A5678
Current Committee:
Law Section:
Constitution, Concurrent Resolutions to Amend
Laws Affected:
Amd Art 2 §8, Constn
Versions Introduced in Previous Legislative Sessions:
2013-2014: S180, A4115
2011-2012: S90, A10757
2009-2010: S5288A, A657A, S90

S162 - Bill Texts

view summary

Relates to the composition of boards of elections.

view sponsor memo
BILL NUMBER: S162

TITLE OF BILL : CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY
proposing an amendment to section 8 of article 2 of the constitution,
in relation to the composition of boards of elections

PURPOSE :

To amend the constitution to enable the legislature to set
qualifications for members and officers of boards of elections.

SUMMARY OF PROVISIONS :

The bill proposes to amend section 8 of Article 2 of the State
Constitution to enable to set qualifications for members and officers
of boards of elections.

JUSTIFICATION :

The Constitution specifies that the two parties that receive the
highest and next highest number of votes shall be equally represented
on boards of elections. However, it does not provide for or authorize
the legislature to provide for qualifications of the individuals who
serve. Without affecting the bipartisan parity requirement, this
proposed constitutional change would allow the legislature to enact
legislation specifying qualifications for members and officers of
boards of elections that the legislature deems appropriate for the
boards to carry out their duties in administering elections. The
present bill is silent on what specific qualifications might be
appropriate, leaving that to later legislative enactment.

LEGISLATIVE HISTORY :

2013-2014: S180/A4115- Opinion Referred to Judiciary
2011-2012: S90/A10767- Opinion Referred to Judiciary
2009-2010: S5288/A657- Passed Senate
2007-2008: S7884 (Leibell)/A9096- Committed to Rules

FISCAL IMPACT ON THE STATE :

None.

EFFECTIVE DATE :
Resolved, (if the Assembly concur), That the foregoing amendment be
referred to the first regular legislative session convening after the
next succeeding general election of members of the assembly, and in
conformity with section 1 of article 19 of the constitution, be
published for 3 months previous to the time of such election.
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   162

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by Sen. SQUADRON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Judiciary

            CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY

proposing an amendment to section 8 of article 2 of the constitution, in
  relation to the composition of boards of elections

  Section 1. Resolved (if the Assembly concur), That section 8 of  arti-
cle 2 of the constitution be amended to read as follows:
  S  8.  All  laws  creating, regulating or affecting boards or officers
charged with the duty of qualifying voters, or of  distributing  ballots
to  voters,  or  of receiving, recording or counting votes at elections,
shall secure equal representation of the two political parties which, at
the general election next preceding that for which such boards or  offi-
cers  are  to  serve,  cast  the  highest and the next highest number of
votes. All such boards and officers shall be  appointed  or  elected  in
such  manner,  and  upon  the nomination of such representatives of said
parties respectively, as the legislature may direct AND SHALL HAVE  SUCH
OTHER  QUALIFICATIONS FOR PERFORMING THEIR DUTIES AS THE LEGISLATURE MAY
DIRECT.  Existing laws on this subject shall continue until the legisla-
ture shall otherwise provide. This section shall not apply to  town,  or
village elections.
  S  2.  Resolved (if the Assembly concur), That the foregoing amendment
be referred to the first regular legislative session convening after the
next succeeding general election of members of  the  assembly,  and,  in
conformity  with  section  1  of  article  19  of  the  constitution, be
published for 3 months previous to the time of such election.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD89012-01-5