A00908 Summary:
| BILL NO | A00908 |
| SAME AS | No Same As |
| SPONSOR | Quart |
| COSPNSR | Peoples-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. | |
A00908 Actions:
| BILL NO | A00908 | |||||||||||||||||||||||||||||||||||||||||||||||||
| 01/14/2019 | referred to agriculture | |||||||||||||||||||||||||||||||||||||||||||||||||
| 01/08/2020 | referred to agriculture | |||||||||||||||||||||||||||||||||||||||||||||||||
A00908 Text:
Go to topSTATE 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. LBD01150-01-9A. 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. TheA. 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.