S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1452

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on Tourism, Parks, Arts and Sports Development

AN ACT to amend the parks, recreation and historic preservation law,  in
  relation  to  authorizing persons under the age of fourteen to partic-
  ipate in special events involving snowmobiles

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 1 of section 25.19 of the parks, recreation and
historic  preservation  law  is amended by adding a new paragraph (d) to
read as follows:
  (D) A PERSON LESS THAN FOURTEEN YEARS OF AGE MAY OPERATE A  SNOWMOBILE
AS  A  PARTICIPANT IN A SPECIAL EVENT, DEFINED BY SUBDIVISION SIXTEEN OF
SECTION 21.05 OF THIS TITLE, PROVIDED THAT:
  (1) THE SPECIAL EVENT IS HELD IN ACCORDANCE WITH  ANY  RELEVANT  STAT-
UTES, RULES, OR REGULATIONS;
  (2)  THE  SPECIAL EVENT IS AUTHORIZED BY THE COMMISSIONER, AS PROVIDED
FOR IN SECTION 25.11 OF THIS ARTICLE;
  (3) SUCH PERSON OBTAINS THE WRITTEN CONSENT OF HIS OR  HER  PARENT  OR
LEGAL GUARDIAN; AND
  (4)  THE  COMMISSIONER  SHALL  ADOPT RULES AND REGULATIONS RELATING TO
SUCH PARTICIPANTS AND IN DOING SO SHALL REVIEW AND CONSIDER FOR ADOPTION
THOSE RULES AND REGULATIONS THAT HAVE BEEN  PUBLISHED  BY  THE  INTERNA-
TIONAL ORGANIZATIONS THAT PROMOTE SUCH EVENTS, INCLUDING BUT NOT LIMITED
TO,  THE INTERNATIONAL SERIES OF CHAMPIONS AND THE INTERNATIONAL SNOWMO-
BILE RACING ASSOCIATION.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05496-01-5


              

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1452--B

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on  Tourism,  Parks,  Arts  and  Sports   Development   --   committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee -- recommitted to the Committee on Tourism, Parks,
  Arts and Sports Development in accordance with Assembly Rule 3, sec. 2
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

AN  ACT to amend the parks, recreation and historic preservation law, in
  relation to authorizing persons under the age of eighteen  to  partic-
  ipate  in  certain  organized  racing  or competitive events involving
  snowmobiles

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.    Subdivision 1 of section 25.19 of the parks, recreation
and historic preservation law is amended by adding a new  paragraph  (d)
to read as follows:
  (D)  THE  PROVISIONS  OF  THIS SECTION SHALL NOT APPLY TO A SNOWMOBILE
BEING OPERATED IN AN ORGANIZED RACING OR COMPETITIVE EVENT UPON A CLOSED
COURSE OR IN A HILL CLIMB OR DRAG RACE THAT IS NOT CONDUCTED ON A PUBLIC
TRAIL SYSTEM.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05496-05-6


              

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1452--C

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on  Tourism,  Parks,  Arts  and  Sports   Development   --   committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee -- recommitted to the Committee on Tourism, Parks,
  Arts and Sports Development in accordance with Assembly Rule 3, sec. 2
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and  recommitted to said committee -- again reported from said commit-
  tee with amendments, ordered reprinted as amended and  recommitted  to
  said committee

AN  ACT  to  amend the tax law and the state finance law, in relation to
  providing an income tax credit for  certain  landowners  that  provide
  recreational access for snowmobiling

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Section 606 of the tax law is  amended  by  adding  a  new
subsection (n-2) to read as follows:
  (N-2)  CREDIT FOR CERTAIN LANDOWNERS WHO ALLOW SNOWMOBILE ACCESS.  (1)
AN INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS IN  PARAGRAPH
TWO  OF  THIS  SUBSECTION  SHALL  BE  ALLOWED A CREDIT AGAINST THE TAXES
IMPOSED BY THIS ARTICLE IN THE AMOUNT SPECIFIED IN  PARAGRAPH  THREE  OF
THIS SUBSECTION.
  (2)  TO  BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
JOINT RETURNS) ON THE PERSONAL INCOME TAX RETURN MUST  ALLOW  SNOWMOBILE
ACCESS IN THE FORM OF A STATE-FUNDED SNOWMOBILE TRAIL OR PORTION THEREOF
ON  PROPERTY  OWNED BY THE TAXPAYER THAT EITHER RECEIVES AN AGRICULTURAL
ASSESSMENT UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF  THE
AGRICULTURE  AND  MARKETS  LAW  OR IS ELIGIBLE FOREST LAND UNDER SECTION
FOUR HUNDRED EIGHTY-A OF THE REAL PROPERTY TAX LAW.
  (3) A TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO TEN CENTS PER LINEAR
FOOT OF STATE-FUNDED SNOWMOBILE TRAIL ON ELIGIBLE PROPERTY  PURSUANT  TO
PARAGRAPH TWO OF THIS SUBSECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05496-06-6
              

A. 1452--C                          2

  S  2.  Paragraph  (d)  of  subdivision  6 of section 92-s of the state
finance law, as amended by section 13 of part E of  chapter  61  of  the
laws of 2000, is amended to read as follows:
  (d) Moneys from the open space account shall be available, pursuant to
appropriation,  for any open space land conservation project, bio-diver-
sity stewardship and research pursuant to chapter  five  hundred  fifty-
four  of  the laws of nineteen hundred ninety-three, for the purposes of
agricultural and farmland protection activities as authorized by article
twenty-five-AAA of the agriculture and markets law, FOR SUPPORT  OF  THE
LANDOWNER  SNOWMOBILE  ACCESS TAX CREDIT PURSUANT TO SUBSECTION (N-2) OF
SECTION SIX HUNDRED SIX OF THE TAX LAW, non-point source  abatement  and
control  projects  pursuant  to  section  17-1409  of  the environmental
conservation law and section eleven-b of the soil and water conservation
districts law, for Long Island Central Pine  Barrens  area  planning  or
Long Island south shore estuary reserve planning pursuant to title thir-
teen  of  article  fifty-four of the environmental conservation law, and
for operation and management of the Albany Pine Bush preserve commission
pursuant to subdivision two of  section  54-0303  of  the  environmental
conservation law.
  S  3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
taxable  years  beginning on or after such date; provided, however, that
the department of taxation and finance is  authorized  and  directed  to
promulgate rules and regulations necessary for the timely implementation
of this act on or before such effective date.

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1452--D

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced  by  M.  of  A. MAGEE, STIRPE, BRINDISI, DiPIETRO, RUSSELL --
  Multi-Sponsored by -- M. of A. BLANKENBUSH -- read once  and  referred
  to  the  Committee  on  Tourism, Parks, Arts and Sports Development --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee -- recommitted to the Committee on Tour-
  ism,  Parks,  Arts  and Sports Development in accordance with Assembly
  Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
  reprinted  as  amended  and  recommitted  to  said  committee -- again
  reported from said committee with  amendments,  ordered  reprinted  as
  amended  and recommitted to said committee -- again reported from said
  committee with amendments, ordered reprinted as amended and  recommit-
  ted to said committee

AN  ACT  to  amend  the  tax law, in relation to providing an income tax
  credit for certain landowners that  provide  recreational  access  for
  snowmobiling

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Section 606 of the tax law is  amended  by  adding  a  new
subsection (n-2) to read as follows:
  (N-2)  CREDIT FOR CERTAIN LANDOWNERS WHO ALLOW SNOWMOBILE ACCESS.  (1)
AN INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS IN  PARAGRAPH
TWO  OF  THIS  SUBSECTION  SHALL  BE  ALLOWED A CREDIT AGAINST THE TAXES
IMPOSED BY THIS ARTICLE IN THE AMOUNT SPECIFIED IN  PARAGRAPH  THREE  OF
THIS SUBSECTION.
  (2)  TO  BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
JOINT RETURNS) ON THE PERSONAL INCOME TAX RETURN MUST  ALLOW  SNOWMOBILE
ACCESS IN THE FORM OF A STATE-FUNDED SNOWMOBILE TRAIL OR PORTION THEREOF
ON  PROPERTY  OWNED BY THE TAXPAYER THAT EITHER RECEIVES AN AGRICULTURAL
ASSESSMENT UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF  THE
AGRICULTURE  AND  MARKETS  LAW  OR IS ELIGIBLE FOREST LAND UNDER SECTION
FOUR HUNDRED EIGHTY-A OF THE REAL PROPERTY TAX LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05496-08-6
              

A. 1452--D                          2

  (3) A TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO TEN CENTS PER LINEAR
FOOT OF STATE-FUNDED SNOWMOBILE TRAIL ON ELIGIBLE PROPERTY  PURSUANT  TO
PARAGRAPH TWO OF THIS SUBSECTION.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
taxable  years  beginning on or after such date; provided, however, that
the department of taxation and finance is  authorized  and  directed  to
promulgate rules and regulations necessary for the timely implementation
of this act on or before such effective date.