Bill Text: NY A09931 | 2017-2018 | General Assembly | Introduced

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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.

Spectrum: Strong Partisan Bill (Democrat 11-1)

Status: (Introduced - Dead) 2018-02-26 - referred to ways and means [A09931 Detail]

Download: New_York-2017-A09931-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9931
                   IN ASSEMBLY
                                    February 26, 2018
                                       ___________
        Introduced  by  M. of A. FAHY, SIMON, SEAWRIGHT, MOSLEY, DICKENS, VANEL,
          ROZIC, THIELE, D. ROSENTHAL, COLTON, McDONOUGH, ORTIZ -- read once and
          referred to the Committee on Ways and Means
        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 45 to read as follows:
     3    (45)  The  receipts from the first thirty-five thousand dollars of the
     4  retail sale of a new battery, electric, or plug-in hybrid electric vehi-
     5  cle. For purposes of this paragraph  the  term  "battery,  electric,  or
     6  plug-in  hybrid  electric  vehicle" means a motor vehicle, as defined in
     7  section one hundred twenty-five of the vehicle and traffic law, that:
     8    (i) has four wheels;
     9    (ii) was manufactured for use primarily on public streets,  roads  and
    10  highways;
    11    (iii)  the powertrain of which has not been modified from the original
    12  manufacturer's specifications;
    13    (iv) is rated at not more than  eight  thousand  five  hundred  pounds
    14  gross vehicle weight;
    15    (v)  has  a  maximum speed capability of at least fifty-five miles per
    16  hour; and
    17    (vi) is propelled at least in part by an electronic motor and  associ-
    18  ated  power  electronics  which provide acceleration torque to the drive
    19  wheels sometime during normal vehicle operation, and  that  draws  elec-
    20  tricity from a battery that:
    21    (A) has a capacity of not less than four kilowatt hours; and
    22    (B) is capable of being recharged from an external source of electric-
    23  ity.
    24    §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
    25  sion (c) to read as follows:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14657-02-8
        A. 9931                             2
     1    (c) The new battery, electric, or  plug-in  hybrid  electric  vehicles
     2  exemption  provided  for  in  paragraph forty-five of subdivision (a) of
     3  section eleven hundred fifteen of this chapter shall  not  apply  to  or
     4  limit the imposition of the tax imposed pursuant to this article.
     5    §  3.  Subdivision  (a)  of  section 1210 of the tax law is amended by
     6  adding a new paragraph 5 to read as follows:
     7    (5) Notwithstanding any other provision of law,  any  city  or  county
     8  imposing  the  taxes  authorized  by  this subdivision may elect the new
     9  battery,  electric,  or  plug-in  hybrid  electric  vehicles   exemption
    10  provided for in paragraph forty-five of subdivision (a) of section elev-
    11  en hundred fifteen of this chapter.
    12    § 4. This act shall take effect on the one hundred twentieth day after
    13  it shall have become a law.