New York A 3473: Creates a vending to food pantries and soup kitchens tax credit

Bill Text

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A03473 Summary:

BILL NOA03473 

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SAME ASNo Same As

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SPONSORHyndman

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COSPNSR

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MLTSPNSR

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Amd §§210-B & 606, Tax L

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Creates a vending to food pantries and soup kitchens tax credit.

Go to top A03473 Actions:

BILL NOA03473 

&nbsp

01/27/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03473 Committee&nbspVotes:

Go to topA03473 Floor&nbspVotes:

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

Go to topA03473 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3473

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 27, 2025
 ___________

 Introduced by M. of A. HYNDMAN -- read once and referred to the Commit-
 tee on Ways and Means

 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 Assem-
 bly, do enact as follows:

 1 Section 1. Section 210-B of the tax law is amended by adding a new
 2 subdivision 28 to read as follows:
 3 28. Vending to food pantry and soup kitchen tax credit. (a) Taxpayers
 4 who operate farms in the state of New York and sell fruits and vegeta-
 5 bles grown in New York to food pantries and soup kitchens may claim the
 6 vending to food pantry and soup kitchen tax credit against the tax
 7 imposed by this article at the close of the tax year provided, however,
 8 that the unused portion of any tax credit claimed shall not be carried
 9 forward and applied to another tax year.
 10 (b) The amount of the credit shall be fifty percent of the revenue
 11 earned by the farmer from the sale of fruits and vegetables grown in New
 12 York to food pantries and soup kitchens.
 13 (c) Taxpayers claiming the vending to food pantry and soup kitchen tax
 14 credit shall submit copies of the sales receipts with tax returns that
 15 claim a tax credit.
 16 § 2. Section 606 of the tax law is amended by adding a new subsection
 17 (bbb) to read as follows:
 18 (bbb) Vending to food pantry and soup kitchen tax credit. (1) A
 19 taxpayer shall be allowed a credit against the tax imposed by this arti-
 20 cle for revenue earned by vending fruits and vegetables grown in New
 21 York to food pantries and soup kitchens, to be computed as provided in
 22 paragraph two of this subsection.
 23 (2) The amount of credit shall be fifty percent of the revenue earned
 24 by the farmer from the sale of fruits and vegetables grown in New York
 25 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.
 LBD07061-01-5

 A. 3473 2

 1 provided in this subsection be allowed in excess of the taxpayer's tax
 2 for such year.
 3 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 4 of the tax law is amended by adding a new clause (lii) to read as
 5 follows:
 6 (lii) Vending to food pantry Amount of credit under subdivision
 7 and soup kitchen tax credit twenty-eight of section two
 8 under subsection (bbb) hundred ten-B
 9 § 4. This act shall take effect immediately; provided, however, that
 10 the credits established by sections one, two and three of this act shall
 11 apply to taxable years beginning on or after January 1, 2026.

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