New York S 9193: Increases tax credits for donations to food pantries made by farmers

Bill Text

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S09193 Summary:

BILL NOS09193 

&nbsp

SAME ASSAME AS A10131

&nbsp

SPONSORHINCHEY

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §§210-B & 606, Tax L

&nbsp

Increases tax credits for donations to food pantries made by farmers by increasing the allowable percentage of the fair market value of such donations and increasing the maximum amount of such credit.

Go to top S09193 Actions:

BILL NOS09193 

&nbsp

02/12/2026REFERRED TO BUDGET AND REVENUE

Go to topS09193 Committee&nbspVotes:

Go to topS09193 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS09193 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9193

 IN SENATE

 February 12, 2026
 ___________

 Introduced by Sen. HINCHEY -- 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 increasing tax credits for
 donations to food pantries by farmers

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph (a) of subdivision 52 of section 210-B of the
 2 tax law, as added by section 4 of part DDD of chapter 59 of the laws of
 3 2017, is amended to read as follows:
 4 (a) General. In the case of a taxpayer that is an eligible farmer,
 5 there shall be allowed a credit, to be computed as hereinafter provided
 6 against the tax imposed by this article for taxable years beginning on
 7 and after January first, two thousand [eighteen] twenty-eight. The
 8 amount of the credit shall be [twenty-five] fifty percent of the fair
 9 market value of the taxpayer's qualified donations made to any eligible
 10 food pantry during the taxable year, not to exceed [five] ten thousand
 11 dollars per taxable year. If the taxpayer is a partner in a partnership,
 12 then the cap imposed by the preceding sentence shall be applied at the
 13 entity level, so that the aggregate credit allowed to all partners of
 14 such entity in the taxable year does not exceed [five] ten thousand
 15 dollars.
 16 § 2. Paragraph 1 of subsection (n-2) of section 606 of the tax law,
 17 as added by section 1 of part DDD of chapter 59 of the laws of 2017, is
 18 amended to read as follows:
 19 (1) General. In the case of a taxpayer who is an eligible farmer,
 20 there shall be allowed a credit, to be computed as hereinafter provided,
 21 against the tax imposed by this article for taxable years beginning on
 22 and after January first, two thousand [eighteen] twenty-eight. The
 23 amount of the credit shall be [twenty-five] fifty percent of the fair
 24 market value of the taxpayer's qualified donations made to any eligible
 25 food pantry during the taxable year, not to exceed [five] ten thousand
 26 dollars per taxable year. If the taxpayer is a partner in a partnership
 27 or a shareholder of a New York S corporation, then the cap imposed by
 28 the preceding sentence shall be applied at the entity level, so that the
 29 aggregate credit allowed to all partners or shareholders of such entity
 30 in the taxable year does not exceed [five] ten thousand dollars.
 31 § 3. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14478-01-6

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