Bill Text: NY A06070 | 2015-2016 | General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relates to bioheating fuel requirements and bioheating fuel tax credits.
Spectrum: Partisan Bill (Democrat 40-2)
Status: (Engrossed - Dead) 2016-05-04 - amended on third reading 6070b [A06070 Detail]
Download: New_York-2015-A06070-Amended.html
Bill Title: Relates to bioheating fuel requirements and bioheating fuel tax credits.
Spectrum: Partisan Bill (Democrat 40-2)
Status: (Engrossed - Dead) 2016-05-04 - amended on third reading 6070b [A06070 Detail]
Download: New_York-2015-A06070-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 6070--A 2015-2016 Regular Sessions I N A S S E M B L Y March 11, 2015 ___________ Introduced by M. of A. ENGLEBRIGHT, COLTON, LIFTON, SCHIMEL, CRESPO, GOTTFRIED, GALEF, ROSENTHAL, ARROYO, COOK, SIMON, STIRPE, ABBATE, DINOWITZ, KAMINSKY, HEVESI, ABINANTI, QUART, FAHY, LENTOL, SEAWRIGHT -- Multi-Sponsored by -- M. of A. BLAKE, BRENNAN, BROOK-KRASNY, CLARK, DenDEKKER, JAFFEE, MARKEY, MILLER, MOYA, PEOPLES-STOKES, RIVERA, ROBINSON, RODRIGUEZ, SIMOTAS, SOLAGES, THIELE, WALKER, WRIGHT -- read once and referred to the Committee on Environmental Conservation -- reported and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the environmental conservation law and the tax law, in relation to bioheating fuel THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. The environmental conservation law is amended by adding a 2 new section 19-0327 to read as follows: 3 S 19-0327. BIOHEATING FUEL REQUIREMENTS. 4 (1) DEFINITIONS. FOR THE PURPOSE OF THIS SECTION, THE FOLLOWING TERMS 5 SHALL HAVE THE FOLLOWING MEANINGS: 6 (A) "BIODIESEL" SHALL MEAN A FUEL, DESIGNATED B100, THAT MEETS THE 7 SPECIFICATIONS OF THE AMERICAN SOCIETY FOR TESTING AND MATERIALS DESIG- 8 NATION D6751 COMPOSED EXCLUSIVELY OF MONO-ALKYL ESTERS OF LONG CHAIN 9 FATTY ACIDS DERIVED FROM FEEDSTOCK. 10 (B) "BIOHEATING FUEL" SHALL MEAN A FUEL COMPRISED OF BIODIESEL BLENDED 11 WITH PETROLEUM HEATING OIL THAT MEETS THE SPECIFICATIONS OF THE AMERICAN 12 SOCIETY FOR TESTING AND MATERIALS DESIGNATION D396 OR OTHER SPECIFICA- 13 TIONS AS DETERMINED BY THE COMMISSIONER. 14 (C) "HEATING OIL" SHALL MEAN PETROLEUM OIL REFINED FOR THE PURPOSE OF 15 USE AS FUEL FOR COMBUSTION IN A SPACE AND/OR WATER HEATING SYSTEM THAT 16 MEETS THE SPECIFICATIONS OF THE AMERICAN SOCIETY FOR TESTING AND MATERI- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09895-02-5 A. 6070--A 2 1 ALS DESIGNATION D396 OR OTHER SPECIFICATIONS AS DETERMINED BY THE 2 COMMISSIONER. 3 (D) "FEEDSTOCK" SHALL MEAN SOYBEAN OIL, OIL FROM ANNUAL COVER CROPS, 4 ALGAL OIL, BIOGENIC WASTE OILS, FATS OR GREASES, OR NON-FOOD GRADE CORN 5 OIL, PROVIDED THAT THE COMMISSIONER MAY, BY RULES AND REGULATIONS, MODI- 6 FY THE DEFINITION OF FEEDSTOCK BASED ON THE VEGETABLE OILS, ANIMAL FATS 7 OR CELLULOSIC BIOMASS LISTED IN TABLE 1 OF 40 C.F.R. S 80.1426. 8 (2) ON AND AFTER JULY FIRST, TWO THOUSAND SEVENTEEN, ALL HEATING OIL 9 SOLD FOR USE IN ANY BUILDING IN THE STATE SHALL BE BIOHEATING FUEL THAT 10 CONTAINS AT LEAST TWO PERCENT BIODIESEL. 11 (3) THE GOVERNOR MAY, BY ISSUING AN EXECUTIVE ORDER, TEMPORARILY 12 SUSPEND THE APPLICABILITY OF THIS SECTION AT ANY TIME BASED ON THE 13 GOVERNOR'S DETERMINATION, AFTER CONSULTING WITH THE NEW YORK STATE ENER- 14 GY RESEARCH AND DEVELOPMENT AUTHORITY AND THE DEPARTMENT, THAT MEETING 15 THE REQUIREMENT OF SUBDIVISION TWO OF THIS SECTION IS NOT FEASIBLE DUE 16 TO LACK OF ADEQUATE SUPPLY OF BIODIESEL OR THAT MEETING THE REQUIREMENT 17 WOULD RESULT IN UNDUE FINANCIAL HARDSHIP TO CONSUMERS. 18 (4) THE REQUIREMENTS OF THIS SECTION SHALL NOT: (A) PROHIBIT THE SALE 19 AND USE OF BIOHEATING FUEL WITH THE SAME OR ANY GREATER PERCENTAGE OF 20 BIODIESEL BLENDED WITH HEATING OIL, OR THE SALE AND USE OF ONE HUNDRED 21 PERCENT BIODIESEL, FOR SPACE AND/OR WATER HEATING PURPOSES IN THE STATE; 22 AND (B) PREEMPT ANY LAWS OF THE CITY OF NEW YORK WITH RESPECT TO 23 MANDATED PERCENTAGE LEVELS OF BIODIESEL BLENDS WITH HEATING OIL PROVIDED 24 THAT SUCH LAWS REQUIRE THE SAME OR GREATER PERCENTAGE OF BIODIESEL 25 BLENDED WITH HEATING OIL AS REQUIRED BY THIS SECTION. 26 S 2. Paragraph (a) and subparagraph (ii) of paragraph (b) of subdivi- 27 sion 25 of section 210-B of the tax law, as added by section 17 of part 28 A of chapter 59 of the laws of 2014, are amended to read as follows: 29 (a) General. A taxpayer shall be allowed a credit against the tax 30 imposed by this article. Such credit, to be computed as hereinafter 31 provided, shall be allowed for [bioheat] BIOHEATING FUEL, used for space 32 heating or hot water production for residential purposes within this 33 state purchased before January first, two thousand seventeen. Such cred- 34 it shall be $0.01 per percent of biodiesel per gallon of [bioheat] 35 BIOHEATING FUEL, not to exceed twenty cents per gallon, purchased by 36 such taxpayer. 37 (ii) ["Bioheat"] "BIOHEATING FUEL" shall mean a fuel comprised of 38 biodiesel blended with conventional home heating oil, which meets the 39 specifications of the American Society of Testing and Materials desig- 40 nation D 396 or D 975. 41 S 3. Paragraph 1 and subparagraph (b) of paragraph 2 of subsection 42 (mm) of section 606 of the tax law, paragraph 1 as amended by chapter 43 193 of the laws of 2012 and subparagraph (b) of paragraph 2 as added by 44 section 2 of part D of chapter 35 of the laws of 2006, are amended to 45 read as follows: 46 (1) A taxpayer shall be allowed a credit against the tax imposed by 47 this article. Such credit, to be computed as hereinafter provided, shall 48 be allowed for [bioheat] BIOHEATING FUEL, used for space heating or hot 49 water production for residential purposes within this state and 50 purchased on or after July first, two thousand six and before July 51 first, two thousand seven and on or after January first, two thousand 52 eight and before January first, two thousand seventeen. Such credit 53 shall be $0.01 per percent of biodiesel per gallon of [bioheat] BIOHEAT- 54 ING FUEL, not to exceed twenty cents per gallon, purchased by such 55 taxpayer. A. 6070--A 3 1 (b) ["Bioheat"] "BIOHEATING FUEL" shall mean a fuel comprised of biod- 2 iesel blended with conventional home heating oil, which meets the spec- 3 ifications of the American Society of Testing and Materials designation 4 D 396 or D 975. 5 S 4. The department of environmental conservation, in consultation 6 with the New York state energy research and development authority, shall 7 examine the supply and cost of bioheating fuel, and shall submit a 8 report on the findings of such examination to the governor and the 9 legislature on or before December 1, 2016. 10 S 5. This act shall take effect immediately, except that sections one, 11 two and three of this act shall take effect July 1, 2017.