Relates to reducing farm-based taxes, fees and regulatory burdens

1 Co-sponsor

• David J. Valesky

Title of bill

An act to amend the agriculture and markets law, the tax law, the vehicle and traffic law and the environmental conservation law, in relation to reducing farm-based taxes, fees and regulatory burdens to help grow the agricultural economy and benefit family farms

Purpose or general idea of bill

This bill will reduce taxes fees mandates and regulatory burdens imposed on our state's farms to allow the state's vital agricultural economy to grow and to benefit family farms in New York state. New York cannot afford to lose another business.

Summary of specific provisions

Section 303-b of Ag & Markets Law is amended to allow Agricultural District hearing notices to be provided to all landowners with land being proposed for inclusion in an agricultural district.

Subdivision 12 of section 210 of the tax law is amended by adding a new paragraph (e-1) to provide agricultural operations with a refundable investment tax credit.

Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law, as added by section 1 of subpart G of part V-1 of chapter 57 of the laws of 2009, is amended to exempt farm wineries from sales tax reporting requirements.

Section 658 (c) and Section 210(1) (d) (4) of tax law is amended to ease farm filing burdens with regard to corporation filing fees.

Sections 800 and 504 of tax law are amended to ease payroll tax and vehicle supplemental registration fees within the Metropolitan Transit Authority (MTA) service region.

Section of 499-b of vehicle and traffic law is amended to make necessary clarifications, to exempt rented trucks used for agricultural purposes from the highway use tax.

Section 401(7) (E) of vehicle & traffic law is amended to reduce agricultural plated truck registration fees.

Section 72-0602 of environmental conservation law is amended to reduce State Pollutant Discharge Elimination System permit fees related to agricultural projects.

Justification

New York's farms provide substantial economic and environmental benefits to local communities and consumers in New York State. The agricultural industry can drive the revitalization of the economy of upstate New York and Long Island, but only if given a chance to succeed.

Crushing taxes, ever increasing fees and endless paperwork are stifling needed business investment and are forcing farmers to spend more time pushing pencils and cutting red tape than actually farming. With agriculture facing ever increasing global competition, it is imperative that

New York clear away the unnecessary tangle of taxes, fees, mandates and regulations that farmers must plow through on a daily basis.

This bill is a first step in New York State's keeping and growing viable farm operations, retaining and developing new agricultural

businesses, and producing high quality, affordable, local food for our state's residents.

Prior legislative history

New bill.

Fiscal implications

Minimal.

Effective date

Varies by section.