Bill Text: NY A04761 | 2021-2022 | General Assembly | Amended
Bill Title: Provides an exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.
Spectrum: Strong Partisan Bill (Democrat 17-1)
Status: (Introduced - Dead) 2022-04-12 - print number 4761b [A04761 Detail]
Download: New_York-2021-A04761-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 4761--B 2021-2022 Regular Sessions IN ASSEMBLY February 8, 2021 ___________ Introduced by M. of A. FAHY, SIMON, SEAWRIGHT, VANEL, DICKENS, ROZIC, THIELE, COLTON, McDONOUGH, GRIFFIN, STECK, LUNSFORD, ENGLEBRIGHT, OTIS, SILLITTI, ZEBROWSKI, TAYLOR, ZINERMAN -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to exempting the sale of the first thirty-five thousand dollars of a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes, and to authorize cities and counties to elect such exemption 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 47 to read as follows: 3 (47) The receipts from the first thirty-five thousand dollars of the 4 retail sale or lease of a new or used battery, electric, or plug-in 5 hybrid electric vehicle. For purposes of this paragraph the term 6 "battery, electric, or plug-in hybrid electric vehicle" means a motor 7 vehicle, as defined in section one hundred twenty-five of the vehicle 8 and traffic law, that: 9 (i) has four wheels; 10 (ii) was manufactured for use primarily on public streets, roads and 11 highways; 12 (iii) the powertrain of which has not been modified from the original 13 manufacturer's specifications; 14 (iv) is rated at not more than eight thousand five hundred pounds 15 gross vehicle weight; 16 (v) has a maximum speed capability of at least fifty-five miles per 17 hour; and EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08165-04-2A. 4761--B 2 1 (vi) is propelled at least in part by an electronic motor and associ- 2 ated power electronics which provide acceleration torque to the drive 3 wheels sometime during normal vehicle operation, and that draws elec- 4 tricity from a battery that: 5 (A) has a capacity of not less than four kilowatt hours; and 6 (B) is capable of being recharged from an external source of electric- 7 ity. 8 § 2. Section 1160 of the tax law is amended by adding a new subdivi- 9 sion (d) to read as follows: 10 (d) The new or used battery, electric, or plug-in hybrid electric 11 vehicles exemption provided for in paragraph forty-seven of subdivision 12 (a) of section eleven hundred fifteen of this chapter shall not apply to 13 or limit the imposition of the tax imposed pursuant to this article. 14 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 15 1210 of the tax law, as amended by section 5 of part J of chapter 59 of 16 the laws of 2021, is amended to read as follows: 17 (ii) Any local law, ordinance or resolution enacted by any city, coun- 18 ty or school district, imposing the taxes authorized by this subdivi- 19 sion, shall omit the residential solar energy systems equipment and 20 electricity exemption provided for in subdivision (ee), the commercial 21 solar energy systems equipment and electricity exemption provided for in 22 subdivision (ii), the commercial fuel cell electricity generating 23 systems equipment and electricity generated by such equipment exemption 24 provided for in subdivision (kk) [and], the clothing and footwear 25 exemption provided for in paragraph thirty of subdivision (a) of section 26 eleven hundred fifteen of this chapter, and the battery, electric, or 27 plug-in hybrid electric vehicle exemption provided for in paragraph 28 forty-seven of subdivision (a) of section eleven hundred fifteen of this 29 chapter unless such city, county or school district elects otherwise as 30 to such residential solar energy systems equipment and electricity 31 exemption, such commercial solar energy systems equipment and electric- 32 ity exemption, commercial fuel cell electricity generating systems 33 equipment and electricity generated by such equipment exemption [or], 34 such clothing and footwear exemption, or such battery, electric, or 35 plug-in hybrid electric vehicle exemption provided for in paragraph 36 forty-seven of subdivision (a) of section eleven hundred fifteen of this 37 chapter. 38 § 4. Paragraph 47 of subdivision (a) of section 1115 of the tax law, 39 as added by section one of this act, is amended to read as follows: 40 (47) The receipts from the first thirty-five thousand dollars of the 41 retail sale or lease of a new or used battery[,] or electric[, or plug-42in hybrid electric] vehicle. For purposes of this paragraph the term 43 "battery[,] or electric[, or plug-in hybrid electric] vehicle" means a 44 motor vehicle, as defined in section one hundred twenty-five of the 45 vehicle and traffic law, that: 46 (i) has four wheels; 47 (ii) was manufactured for use primarily on public streets, roads and 48 highways; 49 (iii) the powertrain of which has not been modified from the original 50 manufacturer's specifications; 51 (iv) is rated at not more than eight thousand five hundred pounds 52 gross vehicle weight; 53 (v) has a maximum speed capability of at least fifty-five miles per 54 hour; and 55 (vi) is propelled [at least in part] by an electronic motor and asso- 56 ciated power electronics which provide acceleration torque to the driveA. 4761--B 3 1 wheels sometime during normal vehicle operation, and that draws elec- 2 tricity from a battery that: 3 (A) has a capacity of not less than four kilowatt hours; and 4 (B) is capable of being recharged from an external source of electric- 5 ity. 6 § 5. Subdivision (d) of section 1160 of the tax law, as added by 7 section two of this act, is amended to read as follows: 8 (d) The new or used battery[,] or electric[, or plug-in hybrid elec-9tric] vehicles exemption provided for in paragraph forty-seven of subdi- 10 vision (a) of section eleven hundred fifteen of this chapter shall not 11 apply to or limit the imposition of the tax imposed pursuant to this 12 article. 13 § 6. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 14 1210 of the tax law, as amended by section three of this act, is amended 15 to read as follows: 16 (ii) Any local law, ordinance or resolution enacted by any city, coun- 17 ty or school district, imposing the taxes authorized by this subdivi- 18 sion, shall omit the residential solar energy systems equipment and 19 electricity exemption provided for in subdivision (ee), the commercial 20 solar energy systems equipment and electricity exemption provided for in 21 subdivision (ii), the commercial fuel cell electricity generating 22 systems equipment and electricity generated by such equipment exemption 23 provided for in subdivision (kk), the clothing and footwear exemption 24 provided for in paragraph thirty of subdivision (a) of section eleven 25 hundred fifteen of this chapter, and the battery[,] or electric[, or26plug-in hybrid electric] vehicle exemption provided for in paragraph 27 forty-seven of subdivision (a) of section eleven hundred fifteen of this 28 chapter unless such city, county or school district elects otherwise as 29 to such residential solar energy systems equipment and electricity 30 exemption, such commercial solar energy systems equipment and electric- 31 ity exemption, commercial fuel cell electricity generating systems 32 equipment and electricity generated by such equipment exemption, such 33 clothing and footwear exemption, or such battery[,] or electric[, or34plug-in hybrid electric] vehicle exemption provided for in paragraph 35 forty-seven of subdivision (a) of section eleven hundred fifteen of this 36 chapter. 37 § 7. This act shall take effect on the first day of a sales tax quar- 38 terly period, as described in subdivision (b) of section 1136 of the tax 39 law, beginning at least one hundred twenty days after the date this act 40 shall have become a law and shall apply to sales made on or after such 41 date; provided, however, that sections four, five and six of this act 42 shall take effect ten years after such effective date and shall apply to 43 sales made on and after such date.