New York S 8719: Directs the commissioner of health to conduct a study of the delivery of ambulatory care on Staten Island

Bill Text

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S08719 Summary:

BILL NOS08719 

&nbsp

SAME ASSAME AS A09055-A

&nbsp

SPONSORHINCHEY

&nbsp

COSPNSRCLEARE, COMRIE, FERNANDEZ, KRUEGER, SCARCELLA-SPANTON

&nbsp

MLTSPNSR

&nbsp

Amd §210-B, Tax L

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Establishes a tax credit for food service establishment donations to food pantries, in the amount of fifty percent of the marketed value of each of the taxpayer's qualified donations up to six dollars per qualified donation, beginning with the 2027 tax year.

Go to top S08719 Actions:

BILL NOS08719 

&nbsp

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS08719 Committee&nbspVotes:

Go to topS08719 Floor&nbspVotes:

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

Go to topS08719 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8719

 IN SENATE

 January 7, 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 establishing a tax credit
 for food service establishment donations to food pantries

 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 63 to read as follows:
 3 63. Credit for food service establishment donations to food pantries.
 4 (a) Allowance of credit. In the case of a taxpayer that is a food
 5 service establishment, there shall be allowed a credit, to be computed
 6 as hereinafter provided against the tax imposed by this article for
 7 taxable years beginning on and after January first, two thousand twen-
 8 ty-seven. The amount of the credit shall be fifty percent of the
 9 marketed value of the taxpayer's qualified donations up to seven dollars
 10 per qualified donation made to any eligible community-based organization
 11 during the taxable year, not to exceed ten thousand dollars total per
 12 taxable year.
 13 (b) Definitions. For the purposes of this subdivision, the following
 14 terms shall have the following meanings:
 15 (i) "Food service establishment" means a taxpayer whose federal gross
 16 income from prepared food sales for the taxable year is at least half of
 17 such taxpayer's federal gross income. Such taxpayer may be a corpo-
 18 ration, partnership, or individual.
 19 (ii) "Qualified donation" means a donation of a prepared meal adhering
 20 to the standards of the most recent edition of the Dietary Guidelines
 21 for Americans required by 7 U.S.C. § 5341. A qualified donation shall
 22 not be transferred by the eligible food service establishment to the
 23 eligible community-based organization in exchange for money, other prop-
 24 erty, or services.
 25 (iii) "Eligible community-based organization" means any program oper-
 26 ating within this state that accepts or distributes prepared meals and
 27 has qualified for tax exemption under section 501(c)(3) of the internal
 28 revenue code.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13668-03-5

 S. 8719 2

 1 (iv) "Marketed value" means the cost of a prepared meal offered for
 2 sale to the public.
 3 (c) Record of donation. (i) To claim a credit under this subdivision,
 4 a taxpayer must get and keep a receipt from the eligible community-based
 5 organization showing: (1) the name of the eligible community-based
 6 organization; (2) the date and location of the qualified donation; and
 7 (3) a reasonably detailed description of the qualified donation.
 8 (ii) A letter or other written communication from the eligible commu-
 9 nity-based organization acknowledging receipt of the contribution and
 10 containing the information in clauses one, two, and three of subpara-
 11 graph (i) of this paragraph shall serve as a receipt.
 12 (d) Application of credit. The credit allowed under this subdivision
 13 for any taxable year shall not reduce the tax due for such year to less
 14 than the amount prescribed in paragraph (d) of subdivision one of
 15 section two hundred ten of this article. However, if the amount of cred-
 16 it allowed under this subdivision for any taxable year reduces the tax
 17 to such amount or if the taxpayer otherwise pays tax based on the