Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs.
TITLE OF BILL: An act to amend the public health law, in relation to the establishment of a letter grading system to classify inspection results for pushcarts in cities having a population of two million or more
PURPOSE: Directs Commissioner of Health to establish a grading system to classify the result of an inspection of pushcarts in cities over two million.
SUMMARY OF PROVISIONS: Amends the public health law by adding section 1352-d, directing the Commissioner of Health to establish an inspection regime and grading system for the safety and sanitation of mobile food service establishments and pushcarts.
Subsection 2 requires the establishment of a letter grading system.
Subsection 3 establishes posting requirements for letter grades, directs for follow-up inspections and sets up an appeals process.
Subsection 4 suggests possible inspection frequency.
Subsection 5 exempts pushcarts sponsored by charitable organizations.
JUSTIFICATION: There are over 5,000 mobile food vendors in New York City providing millions of meals to New Yorkers. The increasing ubiquity of these vendors has raised concerns over whether the food they provide is safe and sanitary. Requiring letter grade inspection results will assure consumers that mobile food is clean and safe for consumption. Additionally, this system could actually improve business for the many vendors who already conform to sanitary requirements.
LEGISLATIVE HISTORY: 2011-12: S.6047
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: This act shall take effect one year after it shall have become a law.
STATE OF NEW YORK ________________________________________________________________________ 43 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________Introduced by Sens. SQUADRON, HASSELL-THOMPSON -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations AN ACT to amend the tax law, in relation to providing a tax credit to individuals for up to two hundred dollars of expenses related to the development and posting of an open source or free license program 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 (ss) to read as follows: (SS) OPEN SOURCE OR FREE LICENSE CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX IMPOSED PURSUANT TO SECTION SIX HUNDRED ONE OF THIS PART. THE AMOUNT OF CREDIT SHALL EQUAL UP TO TWENTY PERCENT OF THE TOTAL OUT-OF-POCKET EXPENSES OF THE TAXPAYER USED IN THE DEVELOPMENT OF A PROGRAM THAT IS PROVIDED TO THE PUBLIC UNDER AN OPEN SOURCE OR FREE SOFTWARE LICENSE, UP TO A MAXIMUM OF TWO HUNDRED DOLLARS. (2) FOR THE PURPOSES OF THIS SUBSECTION, A PROGRAM SHALL QUALIFY FOR THE CREDIT PROVIDED BY THIS SUBSECTION IF THE CODE FOR SUCH PROGRAM HAS BEEN RELEASED UNDER AN OPEN SOURCE LICENSE RECOGNIZED BY THE OPEN SOURCE INITIATIVE, OR HAS BEEN RELEASED UNDER A FREE SOFTWARE LICENSE RECOG- NIZED BY THE FREE SOFTWARE FOUNDATION. (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA- BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY TAXABLE YEAR IF SUCH ELECTION IS IN EFFECT WITH RESPECT TO SUCH INDIVID- UAL FOR ANY OTHER TAXABLE YEAR AND PERTAINING TO THE SAME PROGRAM OR ANY PORTION THEREOF. (4) IN NO EVENT SHALL THE AMOUNT OF THE CREDIT PROVIDED BY THIS SUBSECTION EXCEED THE TAXPAYER'S TAX FOR THE TAXABLE YEAR. HOWEVER, IFEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00164-01-1 S. 43 2
THE AMOUNT OF CREDIT OTHERWISE ALLOWABLE PURSUANT TO THIS SUBSECTION FOR ANY TAXABLE YEAR RESULTS IN SUCH EXCESS AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 2. This act shall take effect immediately and shall apply to taxable years beginning on and after the first of January next succeeding the date on which it shall have become a law.