What's happening
This bill creates a tax credit for landowners who allow state-funded snowmobile trails on their property, up to $750 per year.
Why it matters
Encourages private landowners to participate in state snowmobile trail systems. by offering a direct financial incentive, potentially increasing the number and continuity of trails available for public recreation.
Caps the total benefit per landowner at $750 per year,. which balances supporting participation without creating a large fiscal impact from any single taxpayer or unduly benefiting large landholders.
Allows unused tax credits to be carried forward for up to ten years (for credits earned from 2020 onward),. or taken as a refund (without interest), making the incentive more flexible and accessible even for landowners with low annual tax liability.
May improve rural economies and tourism. by making it more attractive for landowners to maintain or open trails, thus supporting local businesses reliant on snowmobile visitors.
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Who cares
Headline styles
Tax Credit for Snowmobile Access
Plain English, a few words. Used as the page title.
Sponsors
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 Snowmobile Access
In Assembly Committee · Tourism, Parks, Arts And Sports Development · Sponsor Angelo Santabarbara
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6017
2019-2020 Regular Sessions
IN SENATE
May 16, 2019
Introduced by Sen. GRIFFO -- 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 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 allowed for a taxable year commencing on or after January first, two
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06414-01-9
S. 6017 2
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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing a tax credit to certain landowners who allow snowmobile access on such land
Purpose
To maintain and expand the network of public snowmobile trails in New York State.
Summary of provisions
Section 1 - Amends Section 606 of the tax law by adding a new subsection (n-2).
Section 2 - Provides the effective date.
Justification
Snowmobiling has grown in popularity as a recreational activity in New York State, and provided a significant contribution to our economy, supporting restaurants, lodging establishments, snowmobile dealerships, and repair and supply firms. According to a study commissioned by the New York State Snowmobile Association, snowmobiling contributed $238.1 million to the state economy during the 1996-97 winter season and $117M in merchandise was sold by equipment dealers and creating an additional $476.2 million of indirect spending.
Central to this growth has been the development of a system of 8,000 miles of trails in New York, which are open to the public. These trails cross public and private lands, and are maintained by a partnership of local clubs and government. The decline of open space due to development pressures, concerns over liability issues and other impacts on owners have made it difficult for the clubs, which maintain trails to convince private property owners to make lands available for snowmobiling. Permission to use such lands may be given out of a sense on the part of the owner that they are helping local businesses or neighbors, but otherwise nothing is received in return for providing an economic and recreational benefit to their communities. Currently there is no system or incentive by which a property owner could benefit for opening their property to snowmobiling.
This legislation would mitigate the current disincentive to landowners by offering certain property owners providing access to their land for recreational snowmobiling a small tax credit. Such an incentive would facilitate that valuable private property, needed for trails, would remain open and free to the public. By limiting the program to trails, which are eligible for funding under the Snowmobile Trail Fund, it will encourage the development of free trails that are readily accessible. The program would benefit both the public and the State, as millions of dollars would be pumped into local economies and the State would receive additional funds from the State Sales Tax.
Legislative history
2018 - S. 4258 - Investigations and Government Operations Committee/A. 5712 - Tourism, Parks, Arts and Sports Development Committee.
Fiscal implications
Minimal.
Effective date
This act shall take effect on the first of January 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.