Bill Text: NY S07076 | 2021-2022 | General Assembly | Introduced

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Bill Title: Exempts certain not-for-profit corporations from the real estate transfer tax if such conveyance is to a food relief organization for the purpose of providing food for free to persons experiencing food insecurity.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07076 Detail]

Download: New_York-2021-S07076-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7076

                               2021-2022 Regular Sessions

                    IN SENATE

                                      May 27, 2021
                                       ___________

        Introduced  by  Sen. PALUMBO -- 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 exempting  certain  not-for-
          profit  corporations from the real estate transfer tax if such convey-
          ance is for the purpose of providing food for free to persons  experi-
          encing food insecurity

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1449-ee of the tax law is amended by adding  a  new
     2  subdivision 6 to read as follows:
     3    6. In addition to any other exemption provided by this section, a town
     4  may,  by  local  law,  provide  an exemption for conveyances to any food
     5  relief organization. For the  purposes  of  this  subdivision,  a  "food
     6  relief  organization"  shall  mean a religious organization or any other
     7  tax exempt corporation,  incorporated  pursuant  to  the  not-for-profit
     8  corporation  law,  that  provides  food for free to persons experiencing
     9  food insecurity, including but not limited to a food pantry, food  bank,
    10  or soup kitchen.
    11    §  2.  This act shall take effect immediately; provided, however, that
    12  the amendments to section 1449-ee of the tax law made by section one  of
    13  this act shall not affect the repeal of such section and shall be deemed
    14  repealed therewith.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11599-03-1