What's happening
This bill creates a tax credit for landowners who allow state-funded snowmobile trails on their property, up to $750 yearly.
Why it matters
Encourages landowners to participate in public snowmobile trail networks. , which can expand recreational access and support rural tourism economies, potentially benefiting local businesses.
Limits the financial incentive to $750 per year. , balancing compensation for landowners with fiscal responsibility for the state, and helping avoid disproportionately large payments for extensive properties.
Allows unused credits to be carried over or refunded. , providing flexibility for landowners who may not owe enough tax in a given year to fully utilize the credit, which could make participation more attractive.
Sets a clear eligibility requirement—only state-funded trails qualify. , ensuring that the credit directly supports officially sanctioned trail systems rather than informal or private arrangements.
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Who cares
Headline styles
Tax Credit for Snowmobile Access
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 111
1 Multi-sponsor
History
- Referred to tourism, parks, arts and sports development
- Referred to tourism, parks, arts and sports development
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.
Tax Credit for Snowmobile Access
In Senate Committee · Budget And Revenue · Sponsor Joseph A. Griffo
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1632
2019-2020 Regular Sessions
IN ASSEMBLY
January 16, 2019
Introduced by M. of A. SANTABARBARA, 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 a tax credit to certain landowners who allow snowmobile access on such land
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-3) to read as follows:
(n-3) 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.
(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.
(4) The amount of the credit that may be claimed by a taxpayer pursuant to this subsection shall not exceed seven hundred fifty dollars in any given year.
(5) If the amount of credit allowable under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess allowed for a taxable year commencing prior to January first, two thousand twenty may be carried over to the following year or years and may be deducted from the taxpayer's tax for such year or years, but in no event shall such credit be carried over to taxable years commencing on or after January first, two thousand thirty, and any amount of credit
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06414-01-9
A. 1632 2
allowed for a taxable year commencing on or after January first, two thousand twenty and not deductible in such year may be carried over to the ten taxable years next following such taxable year and may be deducted from the taxpayer's tax for such year or years. In lieu of carrying over any such excess, a taxpayer who is eligible pursuant to paragraph two of this subsection may, at his or her option, receive such excess as a refund. Any refund paid pursuant to this paragraph shall be deemed to be a refund of an overpayment of tax as provided in section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon.
§ 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. The department of taxation and finance is authorized to promulgate rules and regulations necessary for the timely implementation of this act on or before such effective date.
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.