Bill Text: NY A07975 | 2009-2010 | General Assembly | Amended
Bill Title: Enacts the "food retail establishment subsidization for healthy communities act" (FRESH Communities); provides loans, loan guarantees, interest subsidies and grants to businesses, municipalities, not-for-profit corporations or local development corporations for the purpose of attracting, maintaining or permitting the expansion of food retail establishments in underserved areas.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-26 - print number 7975a [A07975 Detail]
Download: New_York-2009-A07975-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
7975--A
2009-2010 Regular Sessions
I N A S S E M B L Y
May 1, 2009
___________
Introduced by M. of A. BENJAMIN -- read once and referred to the Commit-
tee on Economic Development, Job Creation, Commerce and Industry --
recommitted to the Committee on Economic Development, Job Creation,
Commerce and Industry in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the New York state urban development corporation act, in
relation to enacting the food retail establishment subsidization for
healthy communities (FRESH Communities) act; and to amend the tax law,
in relation to establishing the retail food establishment living wages
tax credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "food retail establishment subsidization for healthy communities
3 act".
4 S 2. Legislative intent. The legislature finds that the lack of access
5 to fresh foods is a problem of growing concern in many communities
6 across the state. Substantial increases in urban land values and rents,
7 limited access to financing and other economic pressures have left many
8 lower-income residents in urban and rural areas underserved by supermar-
9 kets and other food retail establishments. The resulting lack of access
10 to a variety of fresh food retailers makes it more difficult and expen-
11 sive for these residents to maintain a nutritionally balanced diet and
12 leads to increased public health costs, dilutes the value of public
13 assistance for food purchases, leads to greater travel times and energy
14 expenditures to obtain fresh food, and deprives the state's farmers of
15 markets for their products. Providing access to financial assistance for
16 urban and rural supermarkets in underserved areas will remedy these
17 adverse conditions, create employment opportunities and help to revital-
18 ize and stabilize currently underserved neighborhoods.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09071-02-9
A. 7975--A 2
1 S 3. Paragraph (k) of subdivision 1 of section 16-m of section 1 of
2 chapter 174 of the laws of 1968, constituting the New York state urban
3 development corporation act, as added by section 4 of part FF of chapter
4 59 of the laws of 2006, is amended and a new paragraph (1) is added to
5 read as follows:
6 (k) Assistance for regional partnership proposals, as provided in
7 subdivision 12 of section 3154 of the public authorities law[.]; AND
8 (1) LOANS, LOAN GUARANTEES, INTEREST SUBSIDIES AND GRANTS TO BUSI-
9 NESSES, MUNICIPALITIES, NOT-FOR-PROFIT CORPORATIONS OR LOCAL DEVELOPMENT
10 CORPORATIONS FOR THE PURPOSE OF ATTRACTING, MAINTAINING OR PERMITTING
11 THE EXPANSION OF FOOD RETAIL ESTABLISHMENTS IN UNDERSERVED AREAS. FOR
12 PURPOSES OF THIS PARAGRAPH, "UNDERSERVED AREAS" SHALL INCLUDE LOW OR
13 MODERATE-INCOME CENSUS TRACTS, AREAS OF BELOW AVERAGE SUPERMARKET DENSI-
14 TY OR HAVING A SUPERMARKET CUSTOMER BASE WITH MORE THAN FIFTY PERCENT
15 LIVING IN LOW-INCOME CENSUS TRACTS, OR OTHER AREAS DEMONSTRATED TO HAVE
16 SIGNIFICANT ACCESS LIMITATIONS DUE TO TRAVEL DISTANCE, AS DETERMINED BY
17 THE CORPORATION, AND "FOOD RETAIL ESTABLISHMENTS" SHALL INCLUDE SUPER-
18 MARKETS AND OTHER GROCERY RETAILERS THAT OPERATE ON A SELF-SERVICE BASIS
19 AND SELL A MINIMUM PERCENTAGE OF PRODUCE, MEAT, POULTRY, SEAFOOD, BAKED
20 GOODS AND/OR DAIRY PRODUCTS AND WHICH:
21 (A) PARTICIPATES IN THE PRIDE OF NEW YORK PROGRAM;
22 (B) ACCEPT PAYMENT FROM ELECTRONIC BENEFIT TRANSFER THROUGH THE
23 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM AND THROUGH THE SPECIAL
24 SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN;
25 (C) DO NOT CHARGE A MEMBERSHIP FEE;
26 (D) HIRE RESIDENTS LIVING WITHIN A TWENTY MILE RADIUS OF SUCH RETAIL
27 FOOD ESTABLISHMENT; AND
28 (E) PAY ITS EMPLOYEES AN AMOUNT AT LEAST EQUAL TO A LIVING WAGE RATE,
29 WHICH SHALL BE DETERMINED BY THE COMMISSIONER OF LABOR; PROVIDED, HOWEV-
30 ER, THAT SUCH TERM SHALL NOT INCLUDE CONVENIENCE STORES, AND THAT REAL
31 ESTATE PROJECTS WHICH HAVE MULTI-TENANT USES ARE NOT ELIGIBLE UNLESS A
32 MINIMUM OF FIFTY PERCENT OF THE BUILDING AREA FOR WHICH ASSISTANCE IS
33 SOUGHT WILL BE USED FOR FOOD RETAIL ESTABLISHMENTS.
34 S 4. Section 210 of the tax law is amended by adding a new subdivision
35 41 to read as follows:
36 41. RETAIL FOOD ESTABLISHMENT LIVING WAGES TAX CREDIT. (A) GENERAL. A
37 TAXPAYER THAT IS A RETAIL FOOD ESTABLISHMENT AS DEFINED IN PARAGRAPH (B)
38 OF THIS SUBDIVISION SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
39 THIS ARTICLE, FOR PROVIDING LIVING WAGES TO ITS EMPLOYEES.
40 (B) RETAIL FOOD ESTABLISHMENTS. AN ELIGIBLE TAXPAYER SHALL BE A RETAIL
41 FOOD ESTABLISHMENT AS DEFINED IN PARAGRAPH (L) OF SUBDIVISION ONE OF
42 SECTION SIXTEEN-M OF SECTION ONE OF THE NEW YORK STATE URBAN DEVELOPMENT
43 CORPORATION ACT.
44 (C) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE EQUAL TO THE
45 DIFFERENCE BETWEEN THE NEW YORK STATE MINIMUM WAGE ESTABLISHED PURSUANT
46 TO SECTION SIX HUNDRED FIFTY-TWO OF THE LABOR LAW AND THE LIVING WAGE,
47 TO BE DEFINED BY THE COMMISSIONER OF LABOR.
48 (D) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
49 BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
50 HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF SUBDIVI-
51 SION ONE OF THIS SECTION. PROVIDED, HOWEVER, IF THE AMOUNT OF CREDIT
52 ALLOWABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
53 SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
54 MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED
55 FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
A. 7975--A 3
1 S 5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
2 of the tax law is amended by adding a new clause (xxxi) to read as
3 follows:
4 (XXXI) RETAIL FOOD AMOUNT OF CREDIT
5 ESTABLISHMENT TAX CREDIT UNDER UNDER SUBDIVISION
6 SUBSECTION (K-1) FORTY-ONE OF SECTION
7 TWO HUNDRED TEN
8 S 6. Section 606 of the tax law is amended by adding a new subsection
9 (k-1) to read as follows:
10 (K-1) RETAIL FOOD ESTABLISHMENT LIVING WAGES TAX CREDIT. (1) A TAXPAY-
11 ER THAT IS A RETAIL FOOD ESTABLISHMENT AS DEFINED IN PARAGRAPH (1) OF
12 SUBDIVISION ONE OF SECTION SIXTEEN-M OF SECTION ONE OF THE NEW YORK
13 STATE URBAN DEVELOPMENT CORPORATION ACT SHALL BE ALLOWED A CREDIT
14 AGAINST THE TAX IMPOSED BY THE ARTICLE. THE AMOUNT OF THE CREDIT SHALL
15 BE EQUAL TO THE DIFFERENCE BETWEEN THE NEW YORK STATE MINIMUM WAGE
16 ESTABLISHED PURSUANT TO SECTION SIX HUNDRED FIFTY-TWO OF THE LABOR LAW
17 AND THE LIVING WAGE TO BE DETERMINED BY THE COMMISSIONER OF LABOR.
18 (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
19 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
20 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
21 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
22 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
23 S 7. This act shall take effect on the first of April next succeeding
24 the date on which it shall have become a law; provided, however:
25 1. that the urban development corporation shall be immediately author-
26 ized to take any and all actions necessary to fully implement the
27 provision of section three of this act on or before such effective date;
28 and provided further, that the amendments to section 16-m of the urban
29 development corporation act made by section three of this act shall not
30 affect the expiration of such section and shall be deemed to expire
31 therewith; and
32 2. that the credit established by sections four, five and six of this
33 act shall apply to taxable years beginning on or after January 1, 2010.
