What's happening
This bill creates a venison donation tax credit for individuals donating deer to nonprofits and provides tax deductions for meat processors.
Why it matters
Encourages charitable food donations. by providing tax credits to hunters who donate whole deer (venison) to nonprofits, potentially increasing the supply of high-protein food to food banks and other charitable organizations.
Expands participation by lowering financial barriers. By ensuring that both donors (hunters) and processors (meat processing facilities) receive tax deductions or credits, the bill addresses two major cost points that might otherwise discourage donations.
Links tax benefits to market conditions. The value of the venison tax credit is tied to market prices for ground beef and processing costs, ensuring the incentive remains fair and relevant over time and not outdated by inflation or changing market values.
Could reduce food waste and manage deer populations. By incentivizing the donation of deer, the bill may help control deer numbers (which can be an ecological and safety issue in some areas) while ensuring harvested animals are used productively, rather than wasted.
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Who cares
Headline styles
Tax Credit for Donated Venison
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
601
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sens. GALLIVAN, HELMING -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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 (jjj) to read as follows:
(jjj) 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.
(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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02802-01-9
S. 601 2
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, 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 establishing 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 (jjj) 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 the effective date.
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
2017-18: S.2128-A/A.497-A Referred to Investigations and Government Operations/Referred to Ways and Means 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, 2020.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.