Bill Text: NY A05114 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a personal income tax credit for the purchase of reusable shopping bags; authorizes and directs the department of environmental conservation to study the impact of using reusable shopping bags on the environment.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2020-01-06 - enacting clause stricken [A05114 Detail]

Download: New_York-2019-A05114-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5114
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 7, 2019
                                       ___________
        Introduced  by  M. of A. RAIA -- read once and referred to the Committee
          on Environmental Conservation
        AN ACT to amend the tax law, in  relation  to  establishing  a  personal
          income  tax  credit for the purchase of reusable shopping bags; and to
          authorize and direct the department of environmental  conservation  to
          study the impact of using reusable shopping bags
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (jjj) to read as follows:
     3    (jjj) Credit for reusable shopping bags. (1) General. A taxpayer shall
     4  be  allowed  a  credit  against  the tax imposed by this article for the
     5  purchase of new reusable shopping bags by the taxpayer.  The  amount  of
     6  the  credit shall be one hundred percent of the cost of the new reusable
     7  shopping bags.
     8    (2) Reusable shopping bags. A reusable shopping bag is a  handled  bag
     9  made  from  cloth,  plastic or another durable material manufactured for
    10  multiple reuse. Reusable shopping bags are meant to be used as an alter-
    11  native to single-use paper or plastic bags.
    12    (3) When credit allowed. The credit provided for  in  this  subsection
    13  shall  be allowed with respect to the taxable year in which the reusable
    14  shopping bag was purchased.
    15    (4) Carryover of credit. If the amount of the credit and carryovers of
    16  such credit allowable under this subsection for any taxable  year  shall
    17  exceed  the  taxpayer's  tax  for  such  year, such excess amount may be
    18  carried over to the five taxable years next following the  taxable  year
    19  with respect to which the credit is allowed and may be deducted from the
    20  taxpayer's tax for such year or years.
    21    § 2. 1. The department of environmental conservation is hereby author-
    22  ized  and  directed to conduct a study on the impact of the use of reus-
    23  able shopping bags on New York wildlife and make recommendations on  the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07965-01-9
        A. 5114                             2
     1  use  of  reusable shopping bags. Such department shall solicit the input
     2  and cooperation of researchers and stakeholders it deems  relevant  when
     3  designing  such study and in determining how to implement such recommen-
     4  dations. The scope of such study shall include, but not be limited to:
     5    a.  the impact on the overall health of New York wildlife from the use
     6  of reusable shopping bags;
     7    b. an examination of the direct and indirect impact of reusable  shop-
     8  ping  bag use on population growth and decline of New York wildlife with
     9  a focus on such wildlife that is subject to conservation efforts;
    10    c. which geographic regions of the state are particularly affected  by
    11  the use of reusable shopping bags;
    12    d.  which  species  of  wildlife are particularly affected by reusable
    13  shopping bag use; and
    14    e. anything else such department deems relevant to the use of reusable
    15  shopping bags.
    16    2. Such department shall issue a report containing the findings of the
    17  study to the legislature no later than eighteen  months  succeeding  the
    18  date on which this act shall have become a law.
    19    §  3.  This act shall take effect immediately; provided, however, that
    20  section one of this act shall apply to the tax year in  which  it  shall
    21  take effect and all subsequent tax years.