What's happening
This bill creates a tax credit for New York farmers who sell fruits and vegetables to food pantries and soup kitchens.
Why it matters
Encourages more local produce to reach those in need. by financially rewarding farmers who sell their New York-grown fruits and vegetables to food pantries and soup kitchens, potentially increasing the supply of fresh, healthy foods for low-income and food-insecure residents.
Targets support for small and medium-sized farms. by providing a direct incentive (a tax credit equal to 50% of revenue from these sales), which could help these farms find new markets, reduce food waste, and improve their financial stability.
Requires accountability and documentation. through mandatory submission of sales receipts with tax returns, ensuring that only legitimate transactions qualify for the credit and helping to deter fraud or abuse.
Limits the benefit to each tax year. by prohibiting unused credits from being carried forward, which incentivizes farmers to maximize their eligible sales each year and prevents credit accumulation over time.
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Who cares
Headline styles
Tax Credit for Farm Food Donations
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 14
No co-sponsors yet.
History
- Referred to budget and revenue
- Referred to budget and revenue
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 Food Donations
In Assembly Committee · Ways And Means · Sponsor Alicia Hyndman
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3239
2019-2020 Regular Sessions
IN SENATE
February 5, 2019
Introduced by Sen. COMRIE -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to creating a vending to food pantries and soup kitchens tax credit
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 210-B of the tax law is amended by adding a new subdivision 28 to read as follows:
28. Vending to food pantry and soup kitchen tax credit. (a) Taxpayers who operate farms in the state of New York and sell fruits and vegetables grown in New York to food pantries and soup kitchens may claim the vending to food pantry and soup kitchen tax credit against the tax imposed by this article at the close of the tax year provided, however, that the unused portion of any tax credit claimed shall not be carried forward and applied to another tax year.
(b) The amount of the credit shall be fifty percent of the revenue earned by the farmer from the sale of fruits and vegetables grown in New York to food pantries and soup kitchens.
(c) Taxpayers claiming the vending to food pantry and soup kitchen tax credit shall submit copies of the sales receipts with tax returns that claim a tax credit.
§ 2. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Vending to food pantry and soup kitchen tax credit. (1) A taxpayer shall be allowed a credit against the tax imposed by this article for revenue earned by vending fruits and vegetables grown in New York to food pantries and soup kitchens, to be computed as provided in paragraph two of this subsection.
(2) The amount of credit shall be fifty percent of the revenue earned by the farmer from the sale of fruits and vegetables grown in New York to food pantries and soup kitchens. In no event shall the credit
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06201-01-9
S. 3239 2
provided in this subsection be allowed in excess of the taxpayer's tax for such year.
§ 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding a new clause (xliv) to read as follows: (xliv) Vending to food pantry Amount of credit under subdivision and soup kitchen tax credit twenty-eight of section two under subsection (jjj) hundred ten-B
§ 4. This act shall take effect immediately; provided, however, that the credits established by sections one, two and three of this act shall apply to taxable years beginning on or after January 1, 2020.
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 creating a vending to food pantries and soup kitchens tax credit
Purpose
To allow a tax credit for farms that sell fruits and vegetables grown in New York to food pantries and soup kitchens.
Summary of provisions
Section 1. Section 210-B of the tax law is amended by adding a new subdivision 28 to read as follows:
Read the full memo (639 words)
28. Vending to food pantry and soup kitchen tax credit. Part(a) Taxpay- ers who operate farms in the state of New York and sell fruits and vege- tables grown in New York to food pantries and soup kitchens may claim the vending to food pantry and soup kitchen tax credit.
Part (b) defines the amount of the credit as fifty percent of the reven- ue earned by the farmer from the sale of fruits and vegetables grown in New York to food pantries and soup kitchens.
Part (c) declares receipts must be submitted with tax returns to receive the tax credit.
Section 2. Adds a new subdivision to Section 606 of the tax law that relates to the tax credit for the revenue from the sale of fruits and vegetables to food pantries and soup kitchens to be computed as provided in paragraph 3 of this subsection. Paragraph two declares the amount of credit, as fifty percent of the revenue from sales to food pantries and soup kitchens.
Section 3: relates to the new clause in Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law which is amended to reflect this new tax credit.
Section 4: sets forth the effective date.
Justification
Many New Yorkers are facing significant hardships. Nearly a third of the state is poor or near poverty and over half the children in Rochester, Syracuse and Schenectady live in poverty. The poverty rate for children in Buffalo is nearly 46%. As a result many of our fellow New Yorkers have trouble accessing needed food. According to the USDA food insecuri- ty in New York is rising. According to the Hunger Action Network:
*almost half of the households in New York State with children have had difficulty affording food for themselves and their families;
*nearly 15% of children under the age of 18 are faced with food insecu- rity;
*nearly half of New York City's households with children can barely afford needed food.
This is unacceptable, especially in a state where 25% of our land is used in agriculture production. Families who face food insecurity must turn to soup kitchens and food pantries. Unfortunately, soup kitchens and food pantries are having trouble keeping up with the demand for food and the food that they do obtain tends to lack the nutritional content required to maintain good health. The lower nutritional value in these foods results in negative impacts to overall health. A New York City food bank report found that 20% of the NYC residents receiving food from soup kitchens and food pantries have been diagnosed with diabetes and 101/0 with heart disease.
This bill will create an incentive for farms in New York to sell fresh fruits and vegetables to food pantries and soup kitchens thereby helping to feed our needy children while also providing more healthy food for those in need. This will have positive health effects and could result in lowered medical costs. The goal of this legislation is to get fresh, nutritious, locally grown food to families and individuals in need.
Legislative history
2015-16: S.4946 Passed Senate. 2017-18: Senate Print 3584.
Fiscal implications
To Be Determined.
Effective date
This act shall take effect, which will be immediately, provided, howev- er, that the credits established by sections one, two and three of this act shall apply to taxable years beginning on or after
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.