Bill Text: NY S04260 | 2013-2014 | General Assembly | Amended
Bill Title: Enacts the "let New York Farm act"; relates to reducing farm-based taxes, fees and regulatory burdens to help grow the agricultural economy and benefit family farms.
Spectrum: Moderate Partisan Bill (Republican 16-2)
Status: (Introduced - Dead) 2014-02-05 - PRINT NUMBER 4260A [S04260 Detail]
Download: New_York-2013-S04260-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
4260--A
2013-2014 Regular Sessions
I N S E N A T E
March 18, 2013
___________
Introduced by Sens. RITCHIE, BONACIC, FARLEY, GALLIVAN, GIPSON, GRISAN-
TI, LARKIN, LAVALLE, LIBOUS, LITTLE, MARCHIONE, MARTINS, MAZIARZ,
O'MARA, RANZENHOFER, SEWARD, VALESKY, YOUNG -- read twice and ordered
printed, and when printed to be committed to the Committee on Agricul-
ture -- recommitted to the Committee on Agriculture in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the agriculture and markets law, the tax law, the vehi-
cle and traffic law and the environmental conservation law, in
relation to reducing farm-based taxes, fees and regulatory burdens to
help grow the agricultural economy and benefit family farms
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. This act shall be known and may be cited as the "let New
2 York farm act."
3 S 2. Legislative intent. The legislature finds that viable farms and
4 the protection of working farmland are of paramount importance to the
5 economic and environmental wellbeing of New York state. The locally-fo-
6 cused, diverse food supply New York farms provide is of critical impor-
7 tance to the health and welfare of all New York citizens. With agricul-
8 ture facing ever increasing global competition, New York state is
9 committed to helping grow and expand our farms. In aid of this goal,
10 reducing farm-based taxes, fees and regulatory burdens that do not
11 recognize the unique nature and benefits of agriculture is an important
12 step in achieving successful, sustainable family farms.
13 S 3. Subdivision 3 of section 303-b of the agriculture and markets law
14 is amended by adding a new paragraph c to read as follows:
15 C. THE NOTICE SHALL ALSO BE PROVIDED TO ALL LANDOWNERS WITH LAND BEING
16 PROPOSED FOR INCLUSION IN AN AGRICULTURAL DISTRICT. LANDOWNERS SHALL
17 HAVE THE OPTION TO RECEIVE THIS NOTICE EITHER THROUGH WRITTEN COMMUNI-
18 CATION OR THROUGH ELECTRONIC COMMUNICATION.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04918-04-4
S. 4260--A 2
1 S 4. Subdivision 12 of section 210 of the tax law is amended by adding
2 a new paragraph (e-1) to read as follows:
3 (E-1) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SUBDIVISION, FOR
4 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN,
5 IF THE CREDIT ALLOWED UNDER THIS SUBDIVISION IS GREATER THAN THE TAX DUE
6 IN ANY TAXABLE YEAR FOR A TAXPAYER WHOSE PRIMARY SOURCE OF INCOME IS
7 DERIVED FROM OPERATING A FARM OPERATION OR COMMERCIAL HORSE BOARDING
8 OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH SUCH
9 CREDIT EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE REFUNDED IN
10 ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF
11 THIS CHAPTER. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM OPERATION"
12 AND "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANINGS
13 AS SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICUL-
14 TURE AND MARKETS LAW.
15 S 5. Subsection (a) of section 606 of the tax law is amended by adding
16 a new paragraph 5-a to read as follows:
17 (5-A) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SUBSECTION, FOR
18 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN,
19 IF THE CREDIT ALLOWED UNDER THIS SUBSECTION IS GREATER THAN THE TAX DUE
20 IN ANY TAXABLE YEAR FOR A TAXPAYER WHOSE PRIMARY SOURCE OF INCOME IS
21 DERIVED FROM OPERATING A FARM OPERATION OR COMMERCIAL HORSE BOARDING
22 OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH SUCH
23 CREDIT EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE REFUNDED IN
24 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
25 ARTICLE. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM OPERATION" AND
26 "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANINGS AS
27 SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE
28 AND MARKETS LAW.
29 S 6. Subparagraph (C) of paragraph 1 of subdivision (i) of section
30 1136 of the tax law, as amended by chapter 384 of the laws of 2013, is
31 amended to read as follows:
32 (C) Every wholesaler, as defined by section three of the alcoholic
33 beverage control law, if it has made a sale of an alcoholic beverage, as
34 defined by section four hundred twenty of this chapter, without collect-
35 ing sales or use tax during the period covered by the return, except (i)
36 a sale to a person that has furnished an exempt organization certificate
37 to the wholesaler for that sale; or (ii) a sale to another wholesaler
38 whose license under the alcoholic beverage control law does not allow it
39 to make retail sales of the alcoholic beverage. For each vendor, opera-
40 tor, or recipient to whom the wholesaler has made a sale without
41 collecting sales or compensating use tax, the return must include the
42 total value of those sales made during the period covered by the return
43 (excepting the sales described in clauses (i) and (ii) of this subpara-
44 graph) and the vendor's, operator's or recipient's state liquor authori-
45 ty license number, along with the information required by paragraph two
46 of this subdivision. A person operating pursuant to a farm winery
47 license as provided in section seventy-six-a of the alcoholic beverage
48 control law, or a person operating pursuant to a farm distillery license
49 as provided in subdivision two-c of section sixty-one of such law, or a
50 person operating pursuant to a farm cidery license as provided in
51 section fifty-eight-c of the alcoholic beverage control law, or a person
52 operating pursuant to a farm brewery license as provided in section
53 fifty-one-a of the alcoholic beverage control law, or a person operating
54 pursuant to any combination of such licenses, shall not be subject to
55 any of the requirements of this subdivision. THE PROVISIONS OF THIS
S. 4260--A 3
1 SUBPARAGRAPH SHALL NOT APPLY TO A WINERY AS DEFINED IN SECTION THREE OF
2 THE ALCOHOLIC BEVERAGE CONTROL LAW.
3 S 7. Subparagraphs (A) and (B) of paragraph 3 of subsection (c) of
4 section 658 of the tax law, subparagraph (A) as amended by section 18 of
5 part U of chapter 61 of the laws of 2011 and subparagraph (B) as amended
6 by section 1 of part H-1 of chapter 57 of the laws of 2009, are amended
7 to read as follows:
8 (A) Every subchapter K limited liability company, every limited
9 liability company that is a disregarded entity for federal income tax
10 purposes, and every partnership which has any income derived from New
11 York sources, determined in accordance with the applicable rules of
12 section six hundred thirty-one of this article as in the case of a
13 nonresident individual, shall, within sixty days after the last day of
14 the taxable year, make a payment of a filing fee. SUCH DEADLINE SHALL
15 NOT APPLY TO FARMS, COMMERCIAL HORSE BOARDING OPERATIONS OR AGRICULTURAL
16 SERVICE PROVIDERS SUBJECT TO THE FEE, WHICH SHALL, WITHIN ONE HUNDRED
17 TWENTY DAYS AFTER THE LAST DAY OF THE TAXABLE YEAR, MAKE PAYMENT OF ANY
18 REQUIRED FILING FEE. The amount of the filing fee is the amount set
19 forth in subparagraph (B) of this paragraph. The minimum filing fee is
20 twenty-five dollars for taxable years beginning in two thousand eight
21 and thereafter. Limited liability companies that are disregarded enti-
22 ties for federal income tax purposes must pay a filing fee of twenty-
23 five dollars for taxable years beginning on or after January first, two
24 thousand eight.
25 (B) The filing fee will be based on the New York source gross income
26 of the limited liability company or partnership for the taxable year
27 immediately preceding the taxable year for which the fee is due. If the
28 limited liability company or partnership does not have any New York
29 source gross income for the taxable year immediately preceding the taxa-
30 ble year for which the fee is due, the limited liability company or
31 partnership shall pay the minimum filing fee. Partnerships, other than
32 limited liability partnerships under article eight-B of the partnership
33 law and foreign limited liability partnerships, with less than one
34 million dollars in New York source gross income are exempt from the
35 filing fee. New York source gross income is the sum of the partners' or
36 members' shares of federal gross income from the partnership or limited
37 liability company derived from or connected with New York sources,
38 determined in accordance with the provisions of section six hundred
39 thirty-one of this article as if those provisions and any related
40 provisions expressly referred to a computation of federal gross income
41 from New York sources. For this purpose, federal gross income is
42 computed without any allowance or deduction for cost of goods sold,
43 EXCEPT THAT FOR COMPANIES ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE
44 BOARDING OR AGRICULTURAL SERVICE PROVIDERS, THE TERM FEDERAL GROSS
45 INCOME SHALL MEAN NET INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
46 The amount of the filing fee for taxable years beginning on or after
47 January first, two thousand eight will be determined in accordance with
48 the following table:
49 If the New York source gross income is: The fee is:
50 not more than $100,000 $25
51 more than $100,000 but not over $250,000 $50
52 more than $250,000 but not over $500,000 $175
53 more than $500,000 but not over $1,000,000 $500
54 more than $1,000,000 but not over $5,000,000 $1,500
S. 4260--A 4
1 more than $5,000,000 but not over $25,000,000 $3,000
2 Over $25,000,000 $4,500
3 S 8. Subparagraph 4 of paragraph (d) of subdivision 1 of section 210
4 of the tax law, as added by section 2 of part AA-1 of chapter 57 of the
5 laws of 2008, is amended to read as follows:
6 (4) Notwithstanding subparagraphs one and two of this paragraph, for
7 taxable years beginning on or after January first, two thousand eight,
8 the amount prescribed by this paragraph for New York S corporations will
9 be determined in accordance with the following table:
10 If New York receipts are: The fixed dollar minimum tax is:
11 not more than $100,000 $ 25
12 more than $100,000 but not over $250,000 $ 50
13 more than $250,000 but not over $500,000 $ 175
14 more than $500,000 but not over $1,000,000 $ 300
15 more than $1,000,000 but not over $5,000,000 $1,000
16 more than $5,000,000 but not over $25,000,000 $3,000
17 Over $25,000,000 $4,500
18 Otherwise the amount prescribed by this paragraph will be determined in
19 accordance with the following table:
20 If New York receipts are: The fixed dollar minimum tax is:
21 not more than $100,000 $ 25
22 more than $100,000 but not over $250,000 $ 75
23 more than $250,000 but not over $500,000 $ 175
24 more than $500,000 but not over $1,000,000 $ 500
25 more than $1,000,000 but not over $5,000,000 $1,500
26 more than $5,000,000 but not over $25,000,000 $3,500
27 Over $25,000,000 $5,000
28 For purposes of this paragraph, New York receipts are the receipts
29 computed in accordance with subparagraph two of paragraph (a) of subdi-
30 vision three of this section for the taxable year, EXCEPT THAT FOR
31 CORPORATIONS ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE BOARDING OR
32 PROVIDING AGRICULTURAL SERVICES, THE TERM NEW YORK RECEIPTS SHALL REFER
33 TO NET FARM INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
34 S 9. Section 499-b of the vehicle and traffic law, as added by section
35 1 of part B of chapter 25 of the laws of 2009, is amended to read as
36 follows:
37 S 499-b. Collection of supplemental fee. All registrants of motor
38 vehicles who reside in the metropolitan commuter transportation district
39 shall pay to the commissioner or his or her agent the supplemental
40 registration fee provided for in this article upon registration or
41 renewal of motor vehicles subject to registration fees pursuant to the
42 following sections of this chapter: paragraph a of subdivision six of
43 section four hundred one; schedules A, B, C, [E,] F (EXCEPT AGRICULTURAL
44 SPRAYERS), G, I and K of subdivision seven of section four hundred one;
45 paragraph a of subdivision eight of section four hundred one, EXCEPT
46 LIVESTOCK TRAILERS; paragraph a of subdivision five of section four
47 hundred ten; and section four hundred eleven-b.
48 S 10. Paragraph 1 of schedule E of subdivision 7 of section 401 of the
49 vehicle and traffic law, as amended by section 9 of part G of chapter 59
50 of the laws of 2009, is amended to read as follows:
S. 4260--A 5
1 1. For each agricultural truck, the annual fee of two dollars and
2 [fifty-one cents] ONE CENT for each five hundred pounds maximum gross
3 weight, or fraction thereof.
4 S 11. Section 72-0602 of the environmental conservation law is amended
5 by adding a new subdivision q-1 to read as follows:
6 Q-1. $25.00 PER ACRE DISTURBED PLUS $25.00 PER FUTURE IMPERVIOUS ACRE
7 FOR ANY FACILITY THAT IS PART OF A FARM OPERATION AS DEFINED IN SECTION
8 THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS LAW, DISCHARGING OR
9 AUTHORIZED TO DISCHARGE PURSUANT TO A SPDES PERMIT FOR STORMWATER
10 DISCHARGES FROM CONSTRUCTION ACTIVITY. FOR THE PURPOSES OF THIS SUBDIVI-
11 SION, ACRES DISTURBED ARE ACRES SUBJECT TO CLEARING, GRADING, OR EXCA-
12 VATING IN THE CONSTRUCTION AREA SUBJECT TO SPDES PERMITTING AND FUTURE
13 IMPERVIOUS ACRES ARE ACRES THAT WILL BE NEWLY PAVED WITH AN IMPERVIOUS
14 SUBSTANCE OR ROOFED DURING CONSTRUCTION;
15 S 12. Subdivision t of section 72-0602 of the environmental conserva-
16 tion law, as amended by section 1 of part JJ of chapter 59 of the laws
17 of 2009, is relettered subdivision u and amended and a new subdivision t
18 is added to read as follows:
19 T. $50.00 FOR A WINERY OR DISTILLERY DISCHARGING OR AUTHORIZED TO
20 DISCHARGE PURSUANT TO A GENERAL PERMIT;
21 u. $100.00 for any facility, other than a municipal separate storm
22 sewer as defined by 40 CFR S122.26 (b) (8), discharging or authorized to
23 discharge pursuant to a general permit unless a specific fee is imposed
24 pursuant to subdivisions a through [s] T of this section for such
25 discharge or authorization to discharge.
26 S 13. This act shall take effect immediately, provided however, that
27 section three of this act shall take effect on the ninetieth day after
28 it shall have become a law, provided further that sections four and five
29 of this act shall apply to any tax year commencing on or after January
30 1, 2015.
