New York 2025-2026 Regular Session

New York Assembly Bill A02317

Introduced
1/16/25  
Refer
1/16/25  

Caption

Relates to creating a local food and products sourcing tax credit.

Summary

Bill A02317 proposes the creation of a local food and products sourcing tax credit for businesses in New York State. The bill allows businesses subject to tax liability under specific articles of the tax law to claim a tax credit based on the percentage of their net sales attributed to local products. The credit amount varies, with businesses receiving up to $25,000 depending on the proportion of local products sold. The bill defines 'local products' and 'producers' to ensure that the credit supports local agriculture and manufacturing.

Impact

If enacted, this bill would amend the New York State tax law to introduce a new tax credit aimed at incentivizing businesses to source products locally. This could potentially increase the demand for locally produced goods, benefiting local farmers and manufacturers while also promoting economic growth within the state. The bill specifically outlines the reporting requirements for businesses claiming the credit, which could lead to increased administrative oversight.

Sentiment

The sentiment surrounding Bill A02317 appears to be generally positive, as it aligns with efforts to support local economies and sustainable practices. However, there may be concerns regarding the administrative burden on businesses to comply with the reporting requirements and the potential impact on state revenue due to the tax credits.

Contention

Notable points of contention may arise from discussions on the financial implications of the tax credits on state revenue and whether the benefits to local producers outweigh the costs. Some stakeholders may argue that the bill could disproportionately benefit larger businesses that can more easily meet the requirements for higher credit amounts, while smaller businesses may struggle to qualify.

Companion Bills

NY S00691

Same As Relates to creating a local food and products sourcing tax credit.

Previously Filed As

NY A02054

Relates to creating a local food and products sourcing tax credit.

NY S03585

Relates to creating a local food and products sourcing tax credit.

NY S00691

Relates to creating a local food and products sourcing tax credit.

NY S945

Provides CBT and GIT tax credits to certain food and drink establishments for purchase of certain local ingredients and products.

NY SB159

Regards film and theater production tax credits

NY S1083

Requires school meal service providers, when procuring local and regional foods for students, to give purchasing preference to foods produced by in-State farmers and other food producers located within 100 miles of destination school.

NY SB939

Farmed food products; authorizing certain sales of homemade and farm produced foods. Effective date.

NY SB939

Farmed food products; authorizing certain sales of homemade and farm produced foods. Effective date.

NY SB2376

Relating To The Renewable Fuels Production Tax Credit.

NY A1492

Requires Secretary of Agriculture to establish Farm to School Local Food Procurement Reimbursement Grant Program to reimburse school districts for costs expended in sourcing and procuring local foods for students; appropriates $4,500,000.

Similar Bills

No similar bills found.