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A00908 Summary:

BILL NOA00908
 
SAME ASNo Same As
 
SPONSORQuart
 
COSPNSRPeoples-Stokes, Bichotte, Mosley
 
MLTSPNSR
 
Add Art 29-A 520, Ag & Mkts L; amd 210-B & 606, Tax L
 
Establishes the healthy options and community outreach program; directs the empire state development corporation to conduct a public awareness campaign; establishes tax credits for small grocers and convenience stores participating in the program.
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A00908 Actions:

BILL NOA00908
 
01/14/2019referred to agriculture
01/08/2020referred to agriculture
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A00908 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           908
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 14, 2019
                                       ___________
 
        Introduced  by  M. of A. QUART, PEOPLES-STOKES, BICHOTTE, MOSLEY -- read
          once and referred to the Committee on Agriculture
 
        AN ACT to amend the agriculture and markets law  and  the  tax  law,  in
          relation  to the healthy options and community outreach program and to
          direct the empire state development corporation to establish a  public
          awareness campaign regarding such program
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The agriculture and markets law is amended by adding a  new
     2  article 29-A to read as follows:
     3                                ARTICLE 29-A
     4               HEALTHY OPTIONS AND COMMUNITY OUTREACH PROGRAM
     5  Section 520. Healthy options and community outreach program.
     6    § 520. Healthy options and community outreach program. 1. (a) There is
     7  hereby  created  within the department the healthy options and community
     8  outreach program. The department shall conduct an outreach  program  for
     9  the  purpose  of  expanding  the  number of convenience stores and small
    10  grocers offering healthy food and beverage options to  at-risk  communi-
    11  ties  in  underserved areas. The outreach program shall also educate the
    12  public on the importance of healthy eating and the availability of heal-
    13  thy products in local communities.
    14    (b) For purposes of this section, the following terms shall  have  the
    15  following meanings:
    16    (i)  "underserved  areas"  means low or moderate-income census tracts,
    17  areas of below average  supermarket  density  or  having  a  supermarket
    18  customer  base  with more than fifty percent living in low-income census
    19  tracts, or other areas demonstrated to have significant  access  limita-
    20  tions  to  supermarkets  due  to  travel  distance, as determined by the
    21  department;
    22    (ii) "at-risk communities" means those areas the department of  health
    23  has  identified  as  suffering  from high rates of obesity, diabetes and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01150-01-9

        A. 908                              2
 
     1  other health problems associated with limited access to nutritious foods
     2  and beverages; and
     3    (iii)  "small  grocer"  means  any retail establishment with less than
     4  three thousand five hundred square feet where foodstuffs  are  regularly
     5  and customarily sold in a bona fide manner for consumption off the prem-
     6  ises.
     7    2.  The  department  shall  identify  and  inform eligible convenience
     8  stores and small grocers of the outreach program and  the  tax  benefits
     9  should  such  stores  or  grocers choose to participate.   Participating
    10  convenience stores and small grocers found to be in compliance with  the
    11  program  shall  be  eligible to receive tax credits pursuant to sections
    12  two hundred ten-B and six hundred six of the tax law.
    13    3. The  commissioner  shall  determine  eligibility  requirements  for
    14  participation  in the program, provided, however, that such requirements
    15  shall include the following:
    16    (a) a participating convenience store or small grocer shall be located
    17  in an underserved area and serve an at-risk community;
    18    (b) a participating convenience store or small grocer shall:
    19    (i) stock and sell wholesome foods, as determined by  the  department,
    20  such  as  fresh  fruits,  vegetables,  whole  grain  products  and dairy
    21  products;
    22    (ii) prominently display such foods and beverages; and
    23    (iii) label and promote such foods and beverages.
    24    4. Applications for participation in the program shall be submitted by
    25  each convenience store or small grocer seeking  to  participate  in  the
    26  program,  and  shall  be in the form and contain such information as the
    27  commissioner may prescribe. The commissioner shall review  all  applica-
    28  tions  for participation in the program for eligibility and shall regis-
    29  ter eligible applicants.   The  department  shall  annually  visit  each
    30  participating  convenience  store or small grocer to assess each partic-
    31  ipant's compliance with this section. After such visit, the commissioner
    32  shall provide a certificate certifying that the  registered  convenience
    33  store or small grocer is eligible for tax credits pursuant to this arti-
    34  cle.
    35    5.  The  department, in consultation with the empire state development
    36  corporation, shall  promote  such  program  within  at-risk  communities
    37  through educational and informational materials in print, audio, visual,
    38  electronic  or  other  media as well as public service announcements and
    39  advertisements.
    40    6. The department, in consultation with the empire  state  development
    41  corporation,  shall  provide  store  owners  with  information  on local
    42  distributors including  farmers'  markets.  The  department  shall  also
    43  provide  technical  assistance  and  training  to participants including
    44  guidance on store layouts and food displays.
    45    7. The department may produce, make available to  others  for  reprod-
    46  uction,  or  contract with others to develop such materials mentioned in
    47  this section as the  commissioner  deems  appropriate.  These  materials
    48  shall  be  made  available to the public and for distribution in partic-
    49  ipating convenience stores and small grocers.
    50    8. The commissioner may  make  rules  and  regulations  necessary  and
    51  appropriate for implementation of this section.
    52    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
    53  sion 53 to read as follows:
    54    53. Credit for convenience stores and small grocers  participating  in
    55  the  healthy  options  and  community outreach program. (a) Allowance of
    56  credit. A taxpayer that is a convenience store or small  grocer  partic-

        A. 908                              3
 
     1  ipating  in  the healthy options and community outreach program pursuant
     2  to section five hundred twenty of the agriculture and markets law  shall
     3  be  allowed  a  credit  against  the tax imposed by this article for the
     4  purchase,  installation  or  upgrade  of  any  refrigeration, storage or
     5  display units necessary for participation in the program. The amount  of
     6  the  credit  shall  be  equal  to one hundred percent of the expenditure
     7  incurred in purchasing, installing or upgrading any refrigeration, stor-
     8  age or display equipment.
     9    (b) When credit allowed. The  credit  provided  for  herein  shall  be
    10  allowed  with respect to the taxable year commencing in which the equip-
    11  ment is installed, upgraded or purchased.
    12    (c) Proof of claim. The commissioner may require a qualified  taxpayer
    13  to  furnish  proof of participation in the healthy options and community
    14  outreach program and of the cost of any purchase, upgrade, or  installa-
    15  tion in support of his or her claim for credit under this subdivision.
    16    (d)  Carryover  of credit. If the amount of the credit, and carryovers
    17  of such credit, allowable under this subdivision for  any  taxable  year
    18  shall exceed the taxpayer's tax for such year, such excess amount may be
    19  carried  over  to the five taxable years next following the taxable year
    20  with respect to which the credit is allowed and may be deducted from the
    21  taxpayer's tax for such year or years.
    22    § 3. Section 606 of the tax law is amended by adding a new  subsection
    23  (jjj) to read as follows:
    24    (jjj) Credit for convenience stores and small grocers participating in
    25  the  healthy  options  and  community outreach program. (1) Allowance of
    26  credit. A taxpayer that is a convenience store or a small grocer partic-
    27  ipating in the healthy options and community outreach  program  pursuant
    28  to  section five hundred twenty of the agriculture and markets law shall
    29  be allowed a credit against the tax imposed  by  this  article  for  the
    30  purchase,  installation  or  upgrade  of  any  refrigeration, storage or
    31  display units necessary for participation in the program. The amount  of
    32  the  credit  shall  be  equal  to one hundred percent of the expenditure
    33  incurred in purchasing, installing or upgrading any refrigeration, stor-
    34  age or display equipment.
    35    (2) When credit allowed. The  credit  provided  for  herein  shall  be
    36  allowed  with respect to the taxable year commencing in which the equip-
    37  ment is installed, upgraded or purchased.
    38    (3) Proof of claim. The commissioner may require a qualified  taxpayer
    39  to  furnish  proof of participation in the healthy options and community
    40  outreach program and of the cost of any purchase, upgrade, or  installa-
    41  tion in support of his or her claim for credit under this subsection.
    42    (4)  Carryover  of credit. If the amount of the credit, and carryovers
    43  of such credit, allowable under this subsection  for  any  taxable  year
    44  shall exceed the taxpayer's tax for such year, such excess amount may be
    45  carried  over  to the five taxable years next following the taxable year
    46  with respect to which the credit is allowed and may be deducted from the
    47  taxpayer's tax for such year or years.
    48    § 4. The empire state development corporation shall develop, establish
    49  and implement a public awareness campaign regarding the healthy  options
    50  and  community  outreach  program established pursuant to section 520 of
    51  the agriculture and markets law. The campaign shall include  information
    52  on  the  benefits  of  healthy eating and on the availability of healthy
    53  foods and beverages  in  the  local  community.  Such  public  awareness
    54  campaign  shall  be  made  available  to  the public by any means deemed
    55  appropriate by the corporation including, but not limited to,  internet,
    56  radio,  and  print  advertising  such  as  billboards and posters.   The

        A. 908                              4
 
     1  campaign may also identify and recruit individuals to serve as  visible,
     2  public ambassadors to promote this message.  The campaign may include an
     3  internet  website providing information on the benefits of healthy foods
     4  and  beverages  and  on  the availability of such foods and beverages at
     5  local convenience stores and small grocers. The campaign shall begin  no
     6  later than January 1, 2020.
     7    §  5.  This  act shall take effect immediately; provided that sections
     8  two and three of this act shall apply to taxable years beginning on  and
     9  after January 1, 2020.
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