S T A T E O F N E W Y O R K
________________________________________________________________________
6024
2013-2014 Regular Sessions
I N A S S E M B L Y
March 13, 2013
___________
Introduced by M. of A. MAGEE, BENEDETTO, GUNTHER, TITONE, CASTRO,
CAHILL, BRINDISI, V. LOPEZ, MAGNARELLI, BARRETT -- Multi-Sponsored by
-- M. of A. BARCLAY, BLANKENBUSH, BOYLAND, BUTLER, COOK, CORWIN,
CROUCH, DUPREY, FINCH, GABRYSZAK, GIGLIO, GLICK, GOODELL, HAWLEY,
JORDAN, KOLB, LIFTON, P. LOPEZ, MARKEY, McDONOUGH, McLAUGHLIN, OAKS,
PALMESANO, RABBITT, SALADINO, TEDISCO, TENNEY, THIELE -- read once and
referred to the Committee on Agriculture
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.
LBD04918-02-3
A. 6024 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 FOUR-
5 TEEN, IF THE CREDIT ALLOWED UNDER THIS SUBDIVISION IS GREATER THAN THE
6 TAX DUE IN ANY TAXABLE YEAR FOR A TAXPAYER WHOSE PRIMARY SOURCE OF
7 INCOME IS DERIVED FROM OPERATING A FARM OPERATION OR COMMERCIAL HORSE
8 BOARDING OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH
9 SUCH CREDIT EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE
10 REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
11 EIGHTY-SIX OF THIS CHAPTER. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS
12 "FARM OPERATION" AND "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE
13 THE SAME MEANINGS AS SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE
14 OF THE AGRICULTURE 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 FOUR-
19 TEEN, IF THE CREDIT ALLOWED UNDER THIS SUBSECTION IS GREATER THAN THE
20 TAX DUE IN ANY TAXABLE YEAR FOR A TAXPAYER WHOSE PRIMARY SOURCE OF
21 INCOME IS DERIVED FROM OPERATING A FARM OPERATION OR COMMERCIAL HORSE
22 BOARDING OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH
23 SUCH CREDIT EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE
24 REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHT-
25 Y-SIX OF THIS ARTICLE. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM
26 OPERATION" AND "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME
27 MEANINGS AS SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE
28 AGRICULTURE 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 108 of the laws of 2012, 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 brewery license as provided in
51 section fifty-one-a of the alcoholic beverage control law, or a person
52 operating pursuant to any combination of such licenses, shall not be
53 subject to any of the requirements of this subdivision. THE PROVISIONS
54 OF THIS SUBPARAGRAPH SHALL NOT APPLY TO A WINERY AS DEFINED IN SECTION
55 THREE OF THE ALCOHOLIC BEVERAGE CONTROL LAW.
A. 6024 3
1 S 7. Subparagraphs (A) and (B) of paragraph 3 of subsection (c) of
2 section 658 of the tax law, subparagraph (A) as amended by section 18 of
3 part U of chapter 61 of the laws of 2011 and subparagraph (B) as amended
4 by section 1 of part H-1 of chapter 57 of the laws of 2009, are amended
5 to read as follows:
6 (A) Every subchapter K limited liability company, every limited
7 liability company that is a disregarded entity for federal income tax
8 purposes, and every partnership which has any income derived from New
9 York sources, determined in accordance with the applicable rules of
10 section six hundred thirty-one of this article as in the case of a
11 nonresident individual, shall, within sixty days after the last day of
12 the taxable year, make a payment of a filing fee. SUCH DEADLINE SHALL
13 NOT APPLY TO FARMS, COMMERCIAL HORSE BOARDING OPERATIONS OR AGRICULTURAL
14 SERVICE PROVIDERS SUBJECT TO THE FEE, WHICH SHALL, WITHIN ONE HUNDRED
15 TWENTY DAYS AFTER THE LAST DAY OF THE TAXABLE YEAR, MAKE PAYMENT OF ANY
16 REQUIRED FILING FEE. The amount of the filing fee is the amount set
17 forth in subparagraph (B) of this paragraph. The minimum filing fee is
18 twenty-five dollars for taxable years beginning in two thousand eight
19 and thereafter. Limited liability companies that are disregarded enti-
20 ties for federal income tax purposes must pay a filing fee of twenty-
21 five dollars for taxable years beginning on or after January first, two
22 thousand eight.
23 (B) The filing fee will be based on the New York source gross income
24 of the limited liability company or partnership for the taxable year
25 immediately preceding the taxable year for which the fee is due. If the
26 limited liability company or partnership does not have any New York
27 source gross income for the taxable year immediately preceding the taxa-
28 ble year for which the fee is due, the limited liability company or
29 partnership shall pay the minimum filing fee. Partnerships, other than
30 limited liability partnerships under article eight-B of the partnership
31 law and foreign limited liability partnerships, with less than one
32 million dollars in New York source gross income are exempt from the
33 filing fee. New York source gross income is the sum of the partners' or
34 members' shares of federal gross income from the partnership or limited
35 liability company derived from or connected with New York sources,
36 determined in accordance with the provisions of section six hundred
37 thirty-one of this article as if those provisions and any related
38 provisions expressly referred to a computation of federal gross income
39 from New York sources. For this purpose, federal gross income is
40 computed without any allowance or deduction for cost of goods sold,
41 EXCEPT THAT FOR COMPANIES ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE
42 BOARDING OR AGRICULTURAL SERVICE PROVIDERS, THE TERM FEDERAL GROSS
43 INCOME SHALL MEAN NET INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
44 The amount of the filing fee for taxable years beginning on or after
45 January first, two thousand eight will be determined in accordance with
46 the following table:
47 If the New York source gross income is: The fee is:
48 not more than $100,000 $25
49 more than $100,000 but not over $250,000 $50
50 more than $250,000 but not over $500,000 $175
51 more than $500,000 but not over $1,000,000 $500
52 more than $1,000,000 but not over $5,000,000 $1,500
53 more than $5,000,000 but not over $25,000,000 $3,000
54 Over $25,000,000 $4,500
A. 6024 4
1 S 8. Subparagraph 4 of paragraph (d) of subdivision 1 of section 210
2 of the tax law, as added by section 2 of part AA-1 of chapter 57 of the
3 laws of 2008, is amended to read as follows:
4 (4) Notwithstanding subparagraphs one and two of this paragraph, for
5 taxable years beginning on or after January first, two thousand eight,
6 the amount prescribed by this paragraph for New York S corporations will
7 be determined in accordance with the following table:
8 If New York receipts are: The fixed dollar minimum tax is:
9 not more than $100,000 $ 25
10 more than $100,000 but not over $250,000 $ 50
11 more than $250,000 but not over $500,000 $ 175
12 more than $500,000 but not over $1,000,000 $ 300
13 more than $1,000,000 but not over $5,000,000 $1,000
14 more than $5,000,000 but not over $25,000,000 $3,000
15 Over $25,000,000 $4,500
16 Otherwise the amount prescribed by this paragraph will be determined in
17 accordance with the following table:
18 If New York receipts are: The fixed dollar minimum tax is:
19 not more than $100,000 $ 25
20 more than $100,000 but not over $250,000 $ 75
21 more than $250,000 but not over $500,000 $ 175
22 more than $500,000 but not over $1,000,000 $ 500
23 more than $1,000,000 but not over $5,000,000 $1,500
24 more than $5,000,000 but not over $25,000,000 $3,500
25 Over $25,000,000 $5,000
26 For purposes of this paragraph, New York receipts are the receipts
27 computed in accordance with subparagraph two of paragraph (a) of subdi-
28 vision three of this section for the taxable year, EXCEPT THAT FOR
29 CORPORATIONS ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE BOARDING OR
30 PROVIDING AGRICULTURAL SERVICES, THE TERM NEW YORK RECEIPTS SHALL REFER
31 TO NET FARM INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
32 S 9. Section 499-b of the vehicle and traffic law, as added by section
33 1 of part B of chapter 25 of the laws of 2009, is amended to read as
34 follows:
35 S 499-b. Collection of supplemental fee. All registrants of motor
36 vehicles who reside in the metropolitan commuter transportation district
37 shall pay to the commissioner or his or her agent the supplemental
38 registration fee provided for in this article upon registration or
39 renewal of motor vehicles subject to registration fees pursuant to the
40 following sections of this chapter: paragraph a of subdivision six of
41 section four hundred one; schedules A, B, C, [E,] F (EXCEPT AGRICULTURAL
42 SPRAYERS), G, I and K of subdivision seven of section four hundred one;
43 paragraph a of subdivision eight of section four hundred one, EXCEPT
44 LIVESTOCK TRAILERS; paragraph a of subdivision five of section four
45 hundred ten; and section four hundred eleven-b.
46 S 10. Paragraph 1 of schedule E of subdivision 7 of section 401 of the
47 vehicle and traffic law, as amended by section 9 of part G of chapter 59
48 of the laws of 2009, is amended to read as follows:
49 1. For each agricultural truck, the annual fee of two dollars and
50 [fifty-one cents] ONE CENT for each five hundred pounds maximum gross
51 weight, or fraction thereof.
A. 6024 5
1 S 11. Section 72-0602 of the environmental conservation law is amended
2 by adding a new subdivision q-1 to read as follows:
3 Q-1. $25.00 PER ACRE DISTURBED PLUS $25.00 PER FUTURE IMPERVIOUS ACRE
4 FOR ANY FACILITY THAT IS PART OF A FARM OPERATION AS DEFINED IN SECTION
5 THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS LAW, DISCHARGING OR
6 AUTHORIZED TO DISCHARGE PURSUANT TO A SPDES PERMIT FOR STORMWATER
7 DISCHARGES FROM CONSTRUCTION ACTIVITY. FOR THE PURPOSES OF THIS SUBDIVI-
8 SION, ACRES DISTURBED ARE ACRES SUBJECT TO CLEARING, GRADING, OR EXCA-
9 VATING IN THE CONSTRUCTION AREA SUBJECT TO SPDES PERMITTING AND FUTURE
10 IMPERVIOUS ACRES ARE ACRES THAT WILL BE NEWLY PAVED WITH AN IMPERVIOUS
11 SUBSTANCE OR ROOFED DURING CONSTRUCTION;
12 S 12. Subdivision t of section 72-0602 of the environmental conserva-
13 tion law, as amended by section 1 of part JJ of chapter 59 of the laws
14 of 2009, is relettered subdivision u and amended and a new subdivision t
15 is added to read as follows:
16 T. $50.00 FOR A WINERY OR DISTILLERY DISCHARGING OR AUTHORIZED TO
17 DISCHARGE PURSUANT TO A GENERAL PERMIT;
18 u. $100.00 for any facility, other than a municipal separate storm
19 sewer as defined by 40 CFR S122.26 (b) (8), discharging or authorized to
20 discharge pursuant to a general permit unless a specific fee is imposed
21 pursuant to subdivisions a through [s] T of this section for such
22 discharge or authorization to discharge.
23 S 13. This act shall take effect immediately, provided however, that
24 section three of this act shall take effect on the ninetieth day after
25 it shall have become a law, provided further that sections four and five
26 of this act shall apply to any tax year commencing on or after January
27 1, 2014.