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Bill > S00922


NY S00922

NY S00922
Provides that excess investment tax credit amounts may be refundable to operators of a farm operation.


summary

Introduced
01/09/2019
In Committee
01/09/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to providing that excess investment tax credit amounts may be refundable to operators of a farm operation The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1

AI Summary

This bill allows operators of a farm operation to treat any excess investment tax credit amounts as an overpayment of tax, which can be refunded in accordance with the provisions of the tax law. The bill defines a "farm operation" as having the same meaning as in the Agriculture and Markets Law. The provisions of the bill apply to taxable years beginning on or after January 1, 2019, and the bill takes effect immediately.

Committee Categories

Government Affairs

Sponsors (2)

Last Action

RECOMMIT, ENACTING CLAUSE STRICKEN (on 03/20/2019)

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