Bill Text: NY A02539 | 2011-2012 | General Assembly | Introduced

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Bill Title: Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A02539 Detail]

Download: New_York-2011-A02539-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2539
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 19, 2011
                                      ___________
       Introduced  by  M. of A. PRETLOW, FARRELL, SCHIMMINGER, COLTON, MILLMAN,
         SCHIMEL -- read once and referred to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation to exempting  low-emission  and
         energy  efficient  vehicles  from  retail  sales  and compensating use
         taxes; and providing for the repeal of such provisions upon expiration
         thereof
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF  THIS
    4  PARAGRAPH,  A  "LOW-EMISSION  AND ENERGY EFFICIENT VEHICLE" SHALL MEAN A
    5  VEHICLE CERTIFIED BY THE ADMINISTRATOR OF  THE  UNITED  STATES  ENVIRON-
    6  MENTAL  PROTECTION  AGENCY  PURSUANT  TO  23  U.S.C. S 166(F)(3). IF THE
    7  ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION  AGENCY  HAS
    8  NOT  SO  CERTIFIED  ANY  VEHICLE  AS A LOW-EMISSION AND ENERGY EFFICIENT
    9  VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
   10  EFFICIENT VEHICLE" SHALL MEAN ANY  VEHICLE  THAT  HAS  ACHIEVED  AN  AIR
   11  POLLUTION  SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE OR
   12  BETTER ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES  ENVI-
   13  RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
   14  LIST  OF  LOW-EMISSION  AND  ENERGY EFFICIENT VEHICLES BY MAKE AND MODEL
   15  YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE  NECESSARY  TO  IDENTIFY  A
   16  LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
   17  NECESSARY  TO  PROVIDE  A COMPLETE LIST OF LOW-EMISSION AND ENERGY EFFI-
   18  CIENT VEHICLES.
   19    S 2. This act shall take effect on the first  day  of  the  sales  tax
   20  quarter that begins at least ninety days after the day on which it shall
   21  have  become  a law and shall expire and be deemed repealed December 31,
   22  2016.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02115-01-1