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NY A07278

Bill

Status

Introduced

4/27/2011

Primary Sponsor

Annie Rabbitt

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Allows eligible farmers a tax credit equal to 25 percent of qualified donations made to food banks or emergency food programs operating in New York State
  • Defines "eligible farmer" as a taxpayer whose federal gross income from farming comprises at least two-thirds of their excess federal gross income
  • Excess federal gross income is calculated by subtracting up to $30,000 in earned income, pension payments, interest, and dividends from total federal gross income
  • Includes payments from the State's Farmland Protection Program as qualifying farm income for otherwise eligible farmers
  • Permits excess credits to be paid to the taxpayer as an overpayment by the Comptroller without interest, effective January 1, 2012

Legislative Description

Establishes a tax credit for farmers who make food donations to food banks or other emergency food programs.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means4/27/2011

Full Bill Text

No bill text available