Bill Text: NY S01637 | 2013-2014 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-01-28 - REPORTED AND COMMITTED TO FINANCE [S01637 Detail]

Download: New_York-2013-S01637-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        1637--A
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
         printed to be committed to the Committee on  Energy  and  Telecommuni-
         cations -- reported favorably from said committee and committed to the
         Committee  on  Finance  -- committee discharged, bill amended, ordered
         reprinted as amended and recommitted to said committee
       AN ACT to amend the tax law, in relation to exempting  low-emission  and
         energy  efficient  vehicles  from  retail  sales  and compensating use
         taxes; and providing for the repeal of such 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 (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF  THIS
    4  PARAGRAPH,  A  "LOW-EMISSION  AND ENERGY EFFICIENT VEHICLE" SHALL MEAN A
    5  VEHICLE CERTIFIED BY THE ADMINISTRATOR OF  THE  UNITED  STATES  ENVIRON-
    6  MENTAL  PROTECTION  AGENCY  PURSUANT  TO  23  U.S.C. S 166(F)(3). IF THE
    7  ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION  AGENCY  HAS
    8  NOT  SO  CERTIFIED  ANY  VEHICLE  AS A LOW-EMISSION AND ENERGY EFFICIENT
    9  VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
   10  EFFICIENT VEHICLE" SHALL MEAN ANY  VEHICLE  THAT  HAS  ACHIEVED  AN  AIR
   11  POLLUTION  SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE OR
   12  BETTER ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES  ENVI-
   13  RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
   14  LIST  OF  LOW-EMISSION  AND  ENERGY EFFICIENT VEHICLES BY MAKE AND MODEL
   15  YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE  NECESSARY  TO  IDENTIFY  A
   16  LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
   17  NECESSARY  TO  PROVIDE  A COMPLETE LIST OF LOW-EMISSION AND ENERGY EFFI-
   18  CIENT VEHICLES.  THE EXEMPTIONS PROVIDED BY THIS SECTION SHALL BE OFFSET
   19  BY THE PROCEEDS COLLECTED FROM THE AUCTION OF ANY  EMISSIONS  ALLOWANCES
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02360-06-3
       S. 1637--A                          2
    1  FOR  AIR  CONTAMINANTS  AS  PROVIDED  FOR  IN REGULATIONS ADOPTED BY THE
    2  DEPARTMENT OF ENVIRONMENTAL CONSERVATION PURSUANT TO ARTICLE NINETEEN OF
    3  THE ENVIRONMENTAL CONSERVATION LAW AND PROCEEDS COLLECTED BUT NOT  ALLO-
    4  CATED  BY  THE  NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY
    5  FROM THE AUCTION, PURSUANT TO REGULATIONS OF SUCH AUTHORITY, OF EMISSION
    6  ALLOWANCES ALLOCATED BY THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION  TO
    7  SUCH  AUTHORITY  PURSUANT TO REGULATIONS ADOPTED BY SUCH DEPARTMENT. THE
    8  OFFSET SHALL NOT EXCEED TWENTY-SEVEN MILLION DOLLARS.
    9    S 2. This act shall take effect on the first  day  of  the  sales  tax
   10  quarter that begins at least ninety days after the day on which it shall
   11  have  become  a law and shall expire and be deemed repealed December 31,
   12  2016.