Bill Text: NY S00943 | 2017-2018 | General Assembly | Amended


Bill Title: 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.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Engrossed) 2018-06-20 - COMMITTED TO RULES [S00943 Detail]

Download: New_York-2017-S00943-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         943--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                     January 5, 2017
                                       ___________
        Introduced  by  Sens.  FUNKE,  AVELLA,  BROOKS -- read twice and ordered
          printed, and when printed to be committed to the Committee on Agricul-
          ture -- recommitted to the Committee on Agriculture in accordance with
          Senate Rule 6, sec. 8 -- reported favorably from  said  committee  and
          committed  to  the  Committee on Finance -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
        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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04267-03-8

        S. 943--A                           2
     1  tracts,  or  other areas demonstrated to have significant access limita-
     2  tions to supermarkets due to  travel  distance,  as  determined  by  the
     3  department;
     4    (ii)  "at-risk communities" means those areas the department of health
     5  has identified as suffering from high rates  of  obesity,  diabetes  and
     6  other health problems associated with limited access to nutritious foods
     7  and beverages; and
     8    (iii)  "small  grocer"  means  any retail establishment with less than
     9  three thousand five hundred square feet where foodstuffs  are  regularly
    10  and customarily sold in a bona fide manner for consumption off the prem-
    11  ises.
    12    2.  The  department  shall  identify  and  inform eligible convenience
    13  stores and small grocers of the outreach program and  the  tax  benefits
    14  should  such  stores  or  grocers choose to participate.   Participating
    15  convenience stores and small grocers found to be in compliance with  the
    16  program  shall  be  eligible to receive tax credits pursuant to sections
    17  two hundred ten-B and six hundred six of the tax law.
    18    3. The  commissioner  shall  determine  eligibility  requirements  for
    19  participation  in the program, provided, however, that such requirements
    20  shall include the following:
    21    (a) a participating convenience store or small grocer shall be located
    22  in an underserved area and serve an at-risk community;
    23    (b) a participating convenience store or small grocer shall:
    24    (i) stock and sell wholesome foods, as determined by  the  department,
    25  such  as  fresh  fruits,  vegetables,  whole  grain  products  and dairy
    26  products;
    27    (ii) prominently display such foods and beverages; and
    28    (iii) label and promote such foods and beverages.
    29    4. Applications for participation in the program shall be submitted by
    30  each convenience store or small grocer seeking  to  participate  in  the
    31  program,  and  shall  be in the form and contain such information as the
    32  commissioner may prescribe. The commissioner shall review  all  applica-
    33  tions  for participation in the program for eligibility and shall regis-
    34  ter eligible applicants.   The  department  shall  annually  visit  each
    35  participating  convenience  store or small grocer to assess each partic-
    36  ipant's compliance with this section. After such visit, the commissioner
    37  shall provide a certificate certifying that the  registered  convenience
    38  store or small grocer is eligible for tax credits pursuant to this arti-
    39  cle.
    40    5.  The  department, in consultation with the empire state development
    41  corporation, shall  promote  such  program  within  at-risk  communities
    42  through educational and informational materials in print, audio, visual,
    43  electronic  or  other  media as well as public service announcements and
    44  advertisements.
    45    6. The department, in consultation with the empire  state  development
    46  corporation,  shall  provide  store  owners  with  information  on local
    47  distributors including  farmers'  markets.  The  department  shall  also
    48  provide  technical  assistance  and  training  to participants including
    49  guidance on store layouts and food displays.
    50    7. The department may produce, make available to  others  for  reprod-
    51  uction,  or  contract with others to develop such materials mentioned in
    52  this section as the  commissioner  deems  appropriate.  These  materials
    53  shall  be  made  available to the public and for distribution in partic-
    54  ipating convenience stores and small grocers.
    55    8. The commissioner may  make  rules  and  regulations  necessary  and
    56  appropriate for implementation of this section.

        S. 943--A                           3
     1    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
     2  sion 53 to read as follows:
     3    53.  Credit  for convenience stores and small grocers participating in
     4  the healthy options and community outreach  program.  (a)  Allowance  of
     5  credit.  A  taxpayer that is a convenience store or small grocer partic-
     6  ipating in the healthy options and community outreach  program  pursuant
     7  to  section five hundred twenty of the agriculture and markets law shall
     8  be allowed a credit against the tax imposed  by  this  article  for  the
     9  purchase,  installation  or  upgrade  of  any  refrigeration, storage or
    10  display units necessary for participation in the program. The amount  of
    11  the  credit  shall  be  equal  to one hundred percent of the expenditure
    12  incurred in purchasing, installing or upgrading any refrigeration, stor-
    13  age or display equipment.
    14    (b) When credit allowed. The  credit  provided  for  herein  shall  be
    15  allowed  with respect to the taxable year commencing in which the equip-
    16  ment is installed, upgraded or purchased.
    17    (c) Proof of claim. The commissioner may require a qualified  taxpayer
    18  to  furnish  proof of participation in the healthy options and community
    19  outreach program and of the cost of any purchase, upgrade, or  installa-
    20  tion in support of his or her claim for credit under this subdivision.
    21    (d)  Carryover  of credit. If the amount of the credit, and carryovers
    22  of such credit, allowable under this subdivision for  any  taxable  year
    23  shall exceed the taxpayer's tax for such year, such excess amount may be
    24  carried  over  to the five taxable years next following the taxable year
    25  with respect to which the credit is allowed and may be deducted from the
    26  taxpayer's tax for such year or years.
    27    § 3. Section 606 of the tax law is amended by adding a new  subsection
    28  (jjj) to read as follows:
    29    (jjj) Credit for convenience stores and small grocers participating in
    30  the  healthy  options  and  community outreach program. (1) Allowance of
    31  credit. A taxpayer that is a convenience store or a small grocer partic-
    32  ipating in the healthy options and community outreach  program  pursuant
    33  to  section five hundred twenty of the agriculture and markets law shall
    34  be allowed a credit against the tax imposed  by  this  article  for  the
    35  purchase,  installation  or  upgrade  of  any  refrigeration, storage or
    36  display units necessary for participation in the program. The amount  of
    37  the  credit  shall  be  equal  to one hundred percent of the expenditure
    38  incurred in purchasing, installing or upgrading any refrigeration, stor-
    39  age or display equipment.
    40    (2) When credit allowed. The  credit  provided  for  herein  shall  be
    41  allowed  with respect to the taxable year commencing in which the equip-
    42  ment is installed, upgraded or purchased.
    43    (3) Proof of claim. The commissioner may require a qualified  taxpayer
    44  to  furnish  proof of participation in the healthy options and community
    45  outreach program and of the cost of any purchase, upgrade, or  installa-
    46  tion in support of his or her claim for credit under this subsection.
    47    (4)  Carryover  of credit. If the amount of the credit, and carryovers
    48  of such credit, allowable under this subsection  for  any  taxable  year
    49  shall exceed the taxpayer's tax for such year, such excess amount may be
    50  carried  over  to the five taxable years next following the taxable year
    51  with respect to which the credit is allowed and may be deducted from the
    52  taxpayer's tax for such year or years.
    53    § 4. The empire state development corporation shall develop, establish
    54  and implement a public awareness campaign regarding the healthy  options
    55  and  community  outreach  program established pursuant to section 520 of
    56  the agriculture and markets law. The campaign shall include  information

        S. 943--A                           4
     1  on  the  benefits  of  healthy eating and on the availability of healthy
     2  foods and beverages  in  the  local  community.  Such  public  awareness
     3  campaign  shall  be  made  available  to  the public by any means deemed
     4  appropriate  by the corporation including, but not limited to, internet,
     5  radio, and print advertising  such  as  billboards  and  posters.    The
     6  campaign  may also identify and recruit individuals to serve as visible,
     7  public ambassadors to promote this message.  The campaign may include an
     8  internet website providing information on the benefits of healthy  foods
     9  and  beverages  and  on  the availability of such foods and beverages at
    10  local convenience stores and small grocers. The campaign shall begin  no
    11  later than January 1, 2019.
    12    §  5.  This  act shall take effect immediately; provided that sections
    13  two and three of this act shall apply to taxable years beginning on  and
    14  after January 1, 2019.
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