New York A02036 provides a tax credit to taxpayers who grow base ingredients for beer production.

New York A02036 amends the tax law to provide a tax credit to taxpayers who grow base ingredients necessary for beer production. The credit amount equals the cost borne by the taxpayer for agricultural production, including seed, fertilizer, equipment, utilities, and employees' salaries. The credit applies only to the portion of the crop sold directly to a distributor registered under article eighteen of the tax law. It does not apply to ingredients used for adding flavor, color, or altering beer characteristics.

New York A02036 provides a tax credit to taxpayers who grow base ingredients for beer production.

New York A02036 amends the tax law to provide a tax credit to taxpayers who grow base ingredients necessary for beer production. The credit amount equals the cost borne by the taxpayer for agricultural production, including seed, fertilizer, equipment, utilities, and employees' salaries. The credit applies only to the portion of the crop sold directly to a distributor registered under article eighteen of the tax law. It does not apply to ingredients used for adding flavor, color, or altering beer characteristics.