Relates to establishing a mollusk shell recycling tax credit

This bill creates a tax credit for businesses that recycle bivalve mollusk shells (like oyster shells), directly benefiting businesses that donate shells to DEC-approved organizations. The credit equals up to $1,000 or 10 cents per pound of certified shells, but cannot lower taxes below the minimum required amount. To qualify, shells must be donated to entities permitted by the DEC to reuse them for oyster reef restoration. The credit applies to taxable years starting January 1, 2025, and requires the DEC to establish verification rules.