STATE OF NEW YORK
________________________________________________________________________
8733
IN SENATE
May 10, 2018
___________
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to providing a tax credit to
farm beverage manufacturers that provide spent grain or grape pomace
to farmers at no cost
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding a new
2 subdivision 53 to read as follows:
3 53. Credit for farm beverage manufacturers that provide spent grain or
4 grape pomace to farmers at no cost. (a) Allowance of credit. A taxpayer
5 that holds a farm brewery license, farm distillery license or farm
6 winery license shall be allowed a credit against the tax imposed by this
7 article for twenty-five percent of the cost of grain or grapes used in
8 the brewing, vinification or distilling process, for providing spent
9 grain or grape pomace to farmers at no cost. For purposes of this subdi-
10 vision:
11 (i) "farm brewery license" shall mean the license as specified in
12 section fifty-one-a of the alcoholic beverage control law;
13 (ii) "farm distillery license" shall mean the license as specified in
14 paragraph (a) of subdivision two-c of section sixty-one of the alcoholic
15 beverage control law;
16 (iii) "farm winery license" shall mean the license as specified in
17 section seventy-six-a of the alcoholic beverage control law;
18 (iv) "spent grain" shall mean the leftover malt and adjuncts after the
19 mash has extracted most of the sugars, proteins, and nutrients from
20 grain used in the brewing or distilling process;
21 (v) "grape pomace" shall mean the skins, pulp and seeds from grapes
22 used in wine production; and
23 (vi) "farmer" shall mean a farmer who has livestock and livestock
24 products, including but not limited to, cattle, sheep, hogs, goats,
25 horses, poultry, ratites, such as ostriches, emus, rheas and kiwis,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15101-03-8
S. 8733 2
1 farmed deer, farmed buffalo, fur bearing animals, wool bearing animals,
2 such as alpacas and llamas, milk, eggs and furs.
3 (b) Application of credit. If the amount of the credit allowed under
4 this subdivision for any taxable year shall exceed the taxpayer's tax
5 for such year, the excess shall be treated as an overpayment of tax to
6 be credited or refunded in accordance with the provisions of section six
7 hundred eighty-six of this chapter, provided, however, that no interest
8 shall be paid thereon.
9 § 2. Section 606 of the tax law is amended by adding a new subsection
10 (jjj) to read as follows:
11 (jjj) Credit for farm beverage manufacturers that donate their spent
12 grain or grape pomace to farmers at no cost. (1) Allowance of credit. A
13 taxpayer that holds a farm brewery license, farm distillery license or
14 farm winery license shall be allowed a credit against the tax imposed by
15 this article for twenty-five percent of the cost of grain or grapes used
16 in the brewing, vinification or distilling process, for providing spent
17 grain or grape pomace to farmers at no cost. For purposes of this
18 subsection:
19 (A) "Farm brewery license" shall mean the license as specified in
20 section fifty-one-a of the alcoholic beverage control law;
21 (B) "Farm distillery license" shall mean the license as specified in
22 paragraph (a) of subdivision two-c of section sixty-one of the alcoholic
23 beverage control law;
24 (C) "Farm winery license" shall mean the license as specified in
25 section seventy-six-a of the alcoholic beverage control law;
26 (D) "Spent grain" shall mean the leftover malt and adjuncts after the
27 mash has extracted most of the sugars, proteins, and nutrients from
28 grain used in the brewing or distilling process;
29 (E) "grape pomace" shall mean the skins, pulp and seeds from grapes
30 used in wine production; and
31 (F) "Farmer" shall mean a farmer who has livestock and livestock
32 products, including but not limited to, cattle, sheep, hogs, goats,
33 horses, poultry, fish, ratites, such as ostriches, emus, rheas and
34 kiwis, farmed deer, farmed buffalo, fur bearing animals, wool bearing
35 animals, such as alpacas and llamas, milk, eggs and furs.
36 (2) Application of credit. If the amount of the credit allowed under
37 this subsection for any taxable year shall exceed the taxpayer's tax for
38 such year, the excess shall be treated as an overpayment of tax to be
39 credited or refunded in accordance with the provisions of section six
40 hundred eighty-six of this article, provided, however, that no interest
41 shall be paid thereon.
42 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
43 of the tax law is amended by adding a new clause (xliv) to read as
44 follows:
45 (xliv) Credit for farmCosts under subdivision
46 beverage manufacturersfifty-three of section
47 that provide spenttwo hundred ten-B
48 grain or grape pomace to farmers
49 at no cost under subsection (jjj)
50 § 4. This act shall take effect immediately and shall apply to taxable
51 years beginning on and after January 1, 2019.