Bill Text: NY A01723 | 2021-2022 | 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 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A01723 Detail]

Download: New_York-2021-A01723-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1723

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 11, 2021
                                       ___________

        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee 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 46 to read as follows:
     3    (46) 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. § 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.  The exemptions provided by this section shall be offset
    19  by the proceeds collected from the auction of any  emissions  allowances
    20  for  air  contaminants  as  provided  for  in regulations adopted by the
    21  department of environmental conservation pursuant to article nineteen of
    22  the environmental conservation law and proceeds collected but not  allo-
    23  cated  by  the  New York state energy research and development authority

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00102-01-1
        A. 1723                             2

     1  from the auction, pursuant to regulations of such authority, of emission
     2  allowances allocated by the department of environmental conservation  to
     3  such  authority  pursuant to regulations adopted by such department. The
     4  offset shall not exceed twenty-seven million dollars.
     5    §  2.  This  act  shall  take effect on the first day of the sales tax
     6  quarter that begins at least ninety days after the day on which it shall
     7  have become a law and shall expire and be deemed repealed  December  31,
     8  2024.