Bill

Bill > A00797


NY A00797

NY A00797
Provides that excess investment tax credit amounts may be refundable to operators of a farm operation.


summary

Introduced
01/11/2023
In Committee
01/03/2024
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 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

AI Summary

This bill allows operators of farm operations to receive a refund for any excess investment tax credit amounts that exceed their tax due for taxable years beginning on or after January 1, 2023. The term "farm operation" is defined as in the Agriculture and Markets Law. This provides additional financial support to farmers by allowing them to recover unused tax credits rather than carrying them forward.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

referred to ways and means (on 01/03/2024)

bill text


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