Relates to establishing a mollusk shell recycling tax credit

This bill creates a tax credit for businesses that recycle bivalve mollusk shells (like oyster and clam shells). Taxpayers can claim a credit of up to $1,000 or 10 cents per pound of certified shells donated to DEC-permitted organizations for oyster reef restoration. The credit applies to taxable years starting January 1, 2025, and cannot reduce taxes below the minimum required amount. It directly affects businesses recycling shells who partner with DEC-approved groups restoring coastal habitats.