What's happening
This bill creates a state income tax credit for landowners who allow state-funded snowmobile trails on their agricultural or eligible forest land.
Why it matters
Encourages private landowners to open their property for public recreation. , potentially expanding access to snowmobile trails and supporting tourism in rural areas.
Provides a direct financial incentive to farmers and forest landowners. , helping offset any concerns about liability, property wear, or inconvenience from trail use.
May strengthen partnerships between the state and private landowners. , making it easier for the state to establish and maintain a consistent trail network without needing to purchase or lease additional land.
Could benefit local economies through increased winter recreation. , as more accessible trails may attract snowmobilers who spend money on lodging, food, and fuel in nearby communities.
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Who cares
Headline styles
Tax Credit for Snowmobile Access
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Referred to tourism, parks, arts and sports development
- Referred to tourism, parks, arts and sports development
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4631
2017-2018 Regular Sessions
IN ASSEMBLY
February 3, 2017
Introduced by M. of A. MAGEE, STIRPE, BRINDISI, DiPIETRO, JENNE -- Multi-Sponsored by -- M. of A. BLANKENBUSH -- read once and referred to the Committee on Tourism, Parks, Arts and Sports Development
AN ACT to amend the tax law, in relation to providing an income tax credit for certain landowners that provide recreational access for snowmobiling
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (n-2) to read as follows:
(n-2) Credit for certain landowners who allow snowmobile access. (1) An individual taxpayer who meets the eligibility standards in paragraph two of this subsection shall be allowed a credit against the taxes imposed by this article in the amount specified in paragraph three of this subsection.
(2) To be eligible for the credit, the taxpayer (or taxpayers filing joint returns) on the personal income tax return must allow snowmobile access in the form of a state-funded snowmobile trail or portion thereof on property owned by the taxpayer that either receives an agricultural assessment under section three hundred five or three hundred six of the agriculture and markets law or is eligible forest land under section four hundred eighty-a of the real property tax law.
(3) A taxpayer shall be allowed a credit equal to ten cents per linear foot of state-funded snowmobile trail on eligible property pursuant to paragraph two of this subsection.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable years beginning on or after such date; provided, however, that the department of taxation and finance is authorized and directed to promulgate rules and regulations necessary for the timely implementation of this act on or before such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00335-02-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.