New York A 2036: Provides a tax credit to taxpayers who grow the base ingredients necessary for the production of beer

Bill Text

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A02036 Summary:

BILL NOA02036 

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SAME ASNo Same As

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SPONSORMaher

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COSPNSRBrown E, Bendett, DeStefano, Lemondes, Brabenec, McDonough

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MLTSPNSR

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Add §37-a, amd §§210-B & 606, Tax L

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Provides a tax credit to taxpayers who grow the base ingredients necessary for the production of beer.

Go to top A02036 Actions:

BILL NOA02036 

&nbsp

01/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02036 Committee&nbspVotes:

Go to topA02036 Floor&nbspVotes:

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

Go to topA02036 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2036

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 14, 2025
 ___________

 Introduced by M. of A. MAHER, E. BROWN, BENDETT, DeSTEFANO, LEMONDES,
 BRABENEC, McDONOUGH -- read once and referred to the Committee on Ways
 and Means

 AN ACT to amend the tax law, in relation to providing a tax incentive to
 a taxpayer that grows base ingredients used for the production of beer

 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. Supplier of beer production ingredients tax credit. (a) Gener-
 4 al. A taxpayer subject to tax under article nine-A or twenty-two of this
 5 chapter shall be allowed a credit against such taxes in the amount spec-
 6 ified in subdivision (b) of this section and pursuant to the provisions
 7 referenced in subdivision (c) of this section.
 8 (b)(1) The amount of the credit per taxpayer per taxable year (or pro
 9 rata share of earned credit in the case of a partnership) shall be equal
 10 to the cost borne by such taxpayer for the agricultural production of
 11 ingredients necessary for the production of beer. Such costs shall
 12 include the cost of seed, fertilizer, equipment, utilities, and employ-
 13 ees' salaries.
 14 (2) The credit allowed under this section shall only be applicable to
 15 that portion of a taxpayer's crop that is sold directly to a distributor
 16 registered under article eighteen of this chapter.
 17 (3) The credit allowed under this section shall only apply to the base
 18 ingredients necessary to produce beer. This credit shall not be allowed
 19 for any ingredient or product that is used for the purpose of adding
 20 flavor, color, or altering some other characteristic of the beer.
 21 (c) Cross-references. For application of the credit provided for in
 22 this section, see the following provisions of this chapter:
 23 (1) Article 9-A: Section 210-B, subdivision 61.
 24 (2) Article 22: Section 606, subsection (qqq).

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04858-01-5

 A. 2036 2

 1 § 2. Section 210-B of the tax law is amended by adding a new subdivi-
 2 sion 61 to read as follows:
 3 61. Supplier of beer production ingredients tax credit. A taxpayer
 4 shall be allowed a credit, to be computed as provided in section thir-
 5 ty-seven-a of this chapter, against the tax imposed by this article. If
 6 the amount of the credit allowed under this subdivision for any taxable
 7 year shall exceed the taxpayer's tax for such year, the excess shall be
 8 treated as an overpayment of tax to be credited or refunded in accord-
 9 ance with the provisions of section six hundred eighty-six of this chap-
 10 ter, provided, however, that no interest shall be paid thereon.
 11 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 12 of the tax law is amended by adding a new clause (lii) to read as
 13 follows:
 14 (lii) Supplier of beer Amount of credit under
 15 production ingredients tax subdivision sixty-one
 16 credit under subsection (qqq) of section two hundred ten-B
 17 § 4. Section 606 of the tax law is amended by adding a new subsection
 18 (qqq) to read as follows:
 19 (qqq) Supplier of beer production ingredients tax credit. A taxpayer
 20 shall be allowed a credit, to be computed as provided in section thir-
 21 ty-seven-a of this chapter, against the tax imposed by this article. If
 22 the amount of the credit allowed under this subsection for any taxable
 23 year shall exceed