Bill Text: NY S01208 | 2013-2014 | General Assembly | Amended
Bill Title: Requires that each motor fuel terminal facility and each wholesaler which sells motor fuel in the state shall be capable of operating its distribution loading racks using alternate generated power source for a minimum of seventy-two hours; establishes a tax credit for alternate generated storage.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-17 - RECOMMIT, ENACTING CLAUSE STRICKEN [S01208 Detail]
Download: New_York-2013-S01208-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 1208--A 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Securi- ty and Military Affairs -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the executive law and the tax law, in relation to alter- nate generated power capacity; and providing for the repeal of certain 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 3 of section 21 of the executive law is amended 2 by adding a new paragraph k to read as follows: 3 K. DESIGNATE RETAIL MOTOR FUEL, DIESEL MOTOR FUEL, KEROSENE STATIONS 4 AND MOTOR FUEL TERMINAL FACILITIES THROUGHOUT EACH DESIGNATED VULNERABLE 5 COMMUNITY IN THE STATE THAT SHALL BE REQUIRED TO BE CAPABLE OF OPERATING 6 ITS FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND PAYMENT 7 ACCEPTANCE EQUIPMENT USING AN ALTERNATE GENERATED POWER SOURCE. SUCH 8 ALTERNATE GENERATED POWER SOURCE SHALL BE AVAILABLE NO LATER THAN TWEN- 9 TY-FOUR HOURS AFTER A MAJOR DISASTER. EACH DESIGNATED STATION SHALL BE 10 EQUIPPED WITH APPROPRIATE WIRING AND TRANSFER SWITCH WHICH SHALL BE 11 INSTALLED BY A CERTIFIED ELECTRICAL CONTRACTOR. EACH DESIGNATED STATION 12 SHALL KEEP A COPY OF THE DOCUMENTATION OF SUCH INSTALLATION ON SITE OR 13 AT ITS CORPORATE HEADQUARTERS. EACH DESIGNATED STATION SHALL KEEP A 14 WRITTEN STATEMENT ATTESTING TO THE PERIODIC TESTING AND ENSURED OPERA- 15 TIONAL CAPACITY OF THE EQUIPMENT. THE REQUIRED DOCUMENTATION SHALL BE 16 MADE AVAILABLE, UPON REQUEST, TO THE DIVISION OF HOMELAND SECURITY AND 17 EMERGENCY SERVICES AND THE DIRECTOR OF EMERGENCY MANAGEMENT AGENCY. THE 18 CRITERIA TO BE USED BY THE COMMISSION IN DESIGNATING SUCH RETAIL 19 STATIONS AND THE LOCATION THEREOF INCLUDE BUT ARE NOT LIMITED TO: 20 (1) LOCATIONS NEAR MAJOR VEHICULAR TRANSPORTATION ROUTES OR DESIGNATED 21 EVACUATION ROUTES TO FACILITATE THE EVACUATION OF PERSONS AWAY FROM THE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04410-02-3 S. 1208--A 2 1 DESIGNATED DISASTER AREA OR TOWARDS THE SAFETY OF EMERGENCY TEMPORARY 2 SHELTERS; 3 (2) FACILITY LOCATIONS THAT, DUE TO THE TOPOGRAPHY OF THE AREA, 4 DISTANCE TOWARDS OR AWAY FROM ANY BODY OF WATER, WETLAND OR PHYSICAL 5 FEATURE, OR ANY OTHER CRITERIA ESTABLISHED BY THE COMMISSION WOULD 6 REMAIN VIABLE LOCATIONS THAT COULD SAFELY AND EFFECTIVELY OPERATE 7 BEFORE, DURING AND AFTER A DESIGNATED DECLARATION OF AN EMERGENCY; AND 8 (3) LOCATIONS NEAR TRANSPORTATION HUBS AND OTHER SUITABLE AREAS WITHIN 9 EACH REGION AND EACH COMMUNITY, THAT AFTER THE OCCURRENCE OF SUCH DISAS- 10 TER, COULD BE VALUABLE TO ASSIST IN REGIONAL OR LOCAL RESCUE, RESPONSE, 11 RECOVERY, MITIGATE ACTIVITIES, INCLUDING BUT NOT LIMITED TO, MAKING 12 AVAILABLE MOTOR FUEL TO EMERGENCY VEHICLES, EMERGENCY RESPONDERS, LAW 13 ENFORCEMENT OR TRUCKS AND BUSES USED TO TRANSPORT RESCUE, RESPONSE AND 14 RECOVERY MATERIAL OR PERSONNEL, AND TO SUPPORT THE LOCAL FUEL NEEDS OF 15 EACH COMMUNITY FOR HEAT, COOKING, PORTABLE HOME GENERATOR, LAW ENFORCE- 16 MENT AND OTHER CRITICAL COMMUNITY NEEDS. 17 S 2. The tax law is amended by adding a new section 187-s to read as 18 follows: 19 S 187-S. TAX CREDIT FOR ALTERNATE GENERATED STORAGE. (A) (1) FOR EACH 20 TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN 21 AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE SHALL BE ALLOWED 22 AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN AMOUNT EQUAL TO 23 FIFTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR 24 THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED POWER SOURCE AT 25 A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY PARAGRAPH 26 K OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW. 27 (2) FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO 28 THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE 29 SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN 30 AMOUNT EQUAL TO TWENTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE 31 TAXABLE YEAR FOR THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED 32 POWER SOURCE AT A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE THAT IS 33 NOT SUBJECT TO THE REQUIREMENTS UNDER PARAGRAPH K OF SUBDIVISION THREE 34 OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW. 35 (B) IF AN ALTERNATE GENERATED POWER SOURCE FOR WHICH A CREDIT IS 36 ALLOWED PURSUANT TO THIS SECTION IS THEREAFTER SOLD, RETURNED TO THE 37 VENDOR, OR OTHERWISE REMOVED FROM SERVICE BY THE TAXPAYER WITHIN ONE 38 YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE WAS PLACED IN 39 SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR THE PURCHASE 40 AND INSTALLATION OF THAT ALTERNATE GENERATED POWER SOURCE SHALL BE 41 RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE TAXPAYER FOR 42 THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE IS SOLD 43 OR REMOVED. 44 (C) IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN THE TAXABLE 45 YEAR ANY EXCESS MAY BE CARRIED OVER IN THE FOLLOWING YEAR, AND FIVE 46 SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX IMPOSED 47 BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED. 48 S 3. Section 210 of the tax law is amended by adding a new subdivision 49 46 to read as follows: 50 46. TAX CREDIT FOR ALTERNATE GENERATED STORAGE. (A) (1) FOR EACH TAXA- 51 BLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN AND 52 BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE SHALL BE ALLOWED AS A 53 CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN AMOUNT EQUAL TO FIFTY 54 PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR THE 55 PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED POWER SOURCE AT A S. 1208--A 3 1 MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY PARAGRAPH K 2 OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW. 3 (2) FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO 4 THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE 5 SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN 6 AMOUNT EQUAL TO TWENTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE 7 TAXABLE YEAR FOR THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED 8 POWER SOURCE AT A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE THAT IS 9 NOT SUBJECT TO THE REQUIREMENTS UNDER PARAGRAPH K OF SUBDIVISION THREE 10 OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW. 11 (B) IF AN ALTERNATE GENERATED POWER SOURCE FOR WHICH A CREDIT IS 12 ALLOWED PURSUANT TO THIS SECTION IS THEREAFTER SOLD, RETURNED TO THE 13 VENDOR, OR OTHERWISE REMOVED FROM SERVICE BY THE TAXPAYER WITHIN ONE 14 YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE WAS PLACED IN 15 SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR THE PURCHASE 16 AND INSTALLATION OF THAT ALTERNATE GENERATED POWER SOURCE SHALL BE 17 RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE TAXPAYER FOR 18 THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE IS SOLD 19 OR REMOVED. 20 (C) IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN THE TAXABLE 21 YEAR ANY EXCESS MAY BE CARRIED OVER IN THE FOLLOWING YEAR, AND FIVE 22 SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX IMPOSED 23 BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED. 24 S 4. Section 606 of the tax law is amended by adding a new subsection 25 (u) to read as follows: 26 (U) TAX CREDIT FOR ALTERNATE GENERATED STORAGE. (1) (A) FOR EACH TAXA- 27 BLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN AND 28 BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE SHALL BE ALLOWED AS A 29 CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN AMOUNT EQUAL TO FIFTY 30 PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR THE 31 PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED POWER SOURCE AT A 32 MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY PARAGRAPH K 33 OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW. 34 (B) FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO 35 THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE 36 SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN 37 AMOUNT EQUAL TO TWENTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE 38 TAXABLE YEAR FOR THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED 39 POWER SOURCE AT A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE THAT IS 40 NOT SUBJECT TO THE REQUIREMENTS UNDER PARAGRAPH K OF SUBDIVISION THREE 41 OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW. 42 (2) IF AN ALTERNATE GENERATED POWER SOURCE FOR WHICH A CREDIT IS 43 ALLOWED PURSUANT TO THIS SECTION IS THEREAFTER SOLD, RETURNED TO THE 44 VENDOR, OR OTHERWISE REMOVED FROM SERVICE BY THE TAXPAYER WITHIN ONE 45 YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE WAS PLACED IN 46 SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR THE PURCHASE 47 AND INSTALLATION OF THAT ALTERNATE GENERATED POWER SOURCE SHALL BE 48 RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE TAXPAYER FOR 49 THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE IS SOLD 50 OR REMOVED. 51 (3) IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN THE TAXABLE 52 YEAR ANY EXCESS MAY BE CARRIED OVER IN THE FOLLOWING YEAR, AND FIVE 53 SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX IMPOSED 54 BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED. S. 1208--A 4 1 S 5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 2 of the tax law is amended by adding a new clause (xxxv) to read as 3 follows: 4 (XXXV) ALTERNATE GENERATED STORAGE AMOUNT OF CREDIT UNDER 5 CREDIT UNDER SUBSECTION (U) SUBDIVISION FORTY-SIX OF 6 SECTION TWO HUNDRED TEN 7 S 6. This act shall take effect immediately; provided the provisions 8 of sections two, three, four and five of this act shall expire and be 9 deemed repealed January 1, 2018.