What's happening
This bill creates a tax credit for individuals donating deer to nonprofits and deductions for facilities processing venison.
Why it matters
Encourages deer donations to nonprofits. , potentially increasing the supply of free or low-cost protein sources for food banks and charitable organizations—helping to address food insecurity.
Provides financial incentives for hunters and meat processors. , reducing the out-of-pocket costs for individuals donating deer and for facilities processing venison, which could boost participation in venison donation programs.
Links tax credit value to market conditions and processing costs. , making the benefit responsive to economic realities and ensuring the credit remains meaningful and fair as prices fluctuate.
May support wildlife management efforts. by encouraging ethical harvesting and donation of deer, potentially reducing overpopulation and related ecological impacts while benefiting communities.
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Who cares
Headline styles
Give Tax Credit for Venison
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 59
History
- Print number 2128a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Reported and committed to finance
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Create Venison Donation Tax Credit
In Assembly Committee · Ways And Means · Sponsor Carrie Woerner
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2128--A
2017-2018 Regular Sessions
IN SENATE
January 12, 2017
Introduced by Sens. GALLIVAN, AVELLA, CROCI, FUNKE, HELMING, O'MARA, ORTT, SEWARD, VALESKY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to establishing the venison donation tax credit
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 (ccc) to read as follows:
(ccc) Venison donation tax credit. (1) Allowance of credit. A taxpayer who provides deer to a nonprofit organization for the purposes of venison donation shall be allowed a credit, to be computed as provided in paragraph two of this subsection, against the tax imposed by this article. To qualify for the credit provided in this section, a taxpayer must donate a deer to a nonprofit organization in its entirety provided, however, that such taxpayer may retain the head, neck, antlers, hides and/or hooves of such deer.
(2) Amount of credit. The amount of credit shall equal the number of adult deer donated, multiplied by the weight of such deer which in all cases shall be deemed forty-five pounds, multiplied further by the donated venison price. The department of environmental conservation shall annually determine the donated venison price on or before the first day of August. The donated venison price shall be within fifty percent of the total determined by subtracting the average processing cost per pound charged by meat processing facilities from the market price for ground beef provided, however, that in no case shall the donated venison price be less than one dollar and fifty cents per pound.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00233-02-8
S. 2128--A 2
(3) Application of credit. If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall 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, that no interest shall be paid thereon.
§ 2. Paragraph (a) of subdivision 1 of section 210 of the tax law is amended by adding a new subparagraph (x) to read as follows:
(x) In computing the business income base, a taxpayer which is a meat processing facility shall be allowed a deduction equal to the amount of any income received from a nonprofit organization in exchange for processing venison.
§ 3. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) The amount of any income received from a nonprofit organization in exchange for processing venison.
§ 4. This act shall take effect immediately and shall apply to all taxable years beginning on and after January 1, 2019.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to establish- ing the venison donation tax credit
Purpose
This legislation would create a venison donation tax credit.
Summary of provisions
Sections 1-3. Amends section 606 of the tax law by adding a new subsection (ccc) to create a new venison donation tax credit; amends section 210 of the tax law and section 612 of the tax law to reflect these changes.
Section 4. Establishes that this act shall take effect immediately and shall apply to all taxable years beginning on and after January 1, 2019.
Justification
This legislation would provide a refundable tax credit to hunters who donate their entire deer harvest to their local food bank. It would also exclude income received from meat processing facilities for processing venison for food banks from state income tax. The goal of this legis- lation is to increase the amount of venison donated to food banks to feed those New Yorkers in need of a meal. Venison meat is one of the leanest and healthiest forms of animal protein and it is highly desired by food banks.
At the same time, deer populations in various areas of the state are too dense because hunters do not desire to take as many deer as are required to better control population densities. According to the DEC, while hunters can receive as many as five or more deer tags each year, the hunters on average only desire to take 1.2 deer per season. A major reason for this low harvest rate is that few hunters wish to consume the meat of five deer annually. Providing a significant tax credit will provide a needed incentive for hunters to take more deer. Even if this program is incredibly successful, the cost of this program will be manageable. For example, tripling venison donations to food banks would result in only $720,000 of tax credits (assuming DEC sets a $3 per pound tax credit).
Legislative history
2015-16: S.4123-A/A.7166-A Committed to Finance/Referred to Ways and Means
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and shall apply to all taxable years beginning on and after January 1, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.