New York S 6320: Establishes the New York brewery empowerment and economic revitalization credit

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S06320 Summary:

BILL NOS06320 

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SAME ASSAME AS A07621

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SPONSORRYAN C

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COSPNSRCOONEY, MAY

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MLTSPNSR

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Add §37-a, amd §§210-B & 606, Tax L

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Establishes the New York brewery empowerment and economic revitalization credit in the amount of seven cents per gallon of beer produced in the state; sets eligibility criteria; makes related provisions.

Go to top S06320 Actions:

BILL NOS06320 

&nbsp

03/10/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS06320 Committee&nbspVotes:

Go to topS06320 Floor&nbspVotes:

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

Go to topS06320 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6320

 2025-2026 Regular Sessions

 IN SENATE

 March 10, 2025
 ___________

 Introduced by Sen. C. RYAN -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to establishing the New York
 brewery empowerment and economic revitalization credit

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

 1 Section 1. The tax law is amended by adding a new section 37-a to read
 2 as follows:
 3 § 37-a. New York brewery empowerment and economic revitalization cred-
 4 it. (a) General. A taxpayer subject to tax under article nine-A or
 5 twenty-two of this chapter, that is registered as a distributor under
 6 article eighteen of this chapter and produces beer in this state in the
 7 taxable year shall be allowed a credit against such taxes in the amount
 8 specified in subdivision (b) of this section and pursuant to the
 9 provisions referenced in subdivision (d) of this section. Provided,
 10 however, that no credit shall be allowed unless a taxpayer meets the
 11 eligibility criteria described in subdivision (e) of this section.
 12 (b) Amount of credit. The amount of the credit per taxpayer per taxa-
 13 ble year (or pro rata share of earned credit in the case of a partner-
 14 ship) for each gallon of beer produced in this state shall be seven
 15 cents per gallon. Provided, however, that no taxpayer shall receive a
 16 credit in excess of five million dollars.
 17 (c) Other tax credits. A taxpayer claiming the credit allowed under
 18 this section shall not be allowed to claim the tax credit provided in
 19 section thirty-seven of this article for the production of beer.
 20 (d) Cross references. For application of the credit provided for in
 21 this section, see the following provisions of this chapter:
 22 (1) Article 9-A: Section 210-B, subdivision 39-a.
 23 (2) Article 22: Section 606, subsection (qqq) and subsection (i),
 24 paragraph 1, subparagraph (B), clause (lii).
 25 (e) Eligibility criteria. To qualify for the credit under this
 26 section, a taxpayer shall attach to its tax return, in the form
 27 prescribed by the commissioner of labor, proof of receipt of its certif-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10822-01-5

 S. 6320 2

 1 icate of tax credit issued pursuant to subdivision (f) of this section,
 2 that certifies for the taxable year that employees at breweries operated
 3 by the taxpayer and employed by the taxpayer were paid on average no
 4 less than one hundred twenty-five percent of the statewide average wage
 5 for brewery employees, as determined by the department of labor's quar-
 6 terly census of employment and wages.
 7 (f) (1) The commissioner of labor, in collaboration with the commis-
 8 sioner, shall develop methodology to certify that a taxpayer has
 9 complied with the requirements of this section within one hundred eighty
 10 days of the publication of the latest department of labor's quarterly
 11 census of employment and wages and issue a certificate of tax credit.
 12 (2) For purposes of this section, "certificate of tax credit" means
 13 the document issued to a taxpayer by the department of labor after the
 14 commissioner of labor has verified that the taxpayer has met all appli-
 15 cable eligibility criteria set forth in this section. Such certificate
 16 shall specify t