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.
