Bill Text: NY S04476 | 2021-2022 | General Assembly | Introduced

---

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; repeals the hybrid exemption after ten years.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2022-05-11 - REPORTED AND COMMITTED TO FINANCE [S04476 Detail]

Download: New_York-2021-S04476-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          4476

                               2021-2022 Regular Sessions

                    IN SENATE

                                    February 5, 2021
                                       ___________

        Introduced  by Sens. JACKSON, LIU -- read twice and ordered printed, and
          when printed to be committed to the Committee on Budget and Revenue

        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 46 to read as follows:
     3    (46)  The  receipts from the first thirty-five thousand dollars of the
     4  retail sale or lease of a new battery, electric, or plug-in hybrid elec-
     5  tric vehicle. For purposes of this paragraph the  term  "battery,  elec-
     6  tric,  or  plug-in  hybrid  electric  vehicle" means a motor vehicle, as
     7  defined in section one hundred twenty-five of the  vehicle  and  traffic
     8  law, that:
     9    (i) has four wheels;
    10    (ii)  was  manufactured for use primarily on public streets, roads and
    11  highways;
    12    (iii) the powertrain of which has not been modified from the  original
    13  manufacturer's specifications;
    14    (iv)  is  rated  at  not  more than eight thousand five hundred pounds
    15  gross vehicle weight;
    16    (v) has a maximum speed capability of at least  fifty-five  miles  per
    17  hour; and
    18    (vi)  is propelled at least in part by an electronic motor and associ-
    19  ated power electronics which provide acceleration torque  to  the  drive
    20  wheels  sometime  during  normal vehicle operation, and that draws elec-
    21  tricity from a battery that:
    22    (A) has a capacity of not less than four kilowatt hours; and

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08165-02-1
        S. 4476                             2

     1    (B) is capable of being recharged from an external source of electric-
     2  ity.
     3    §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
     4  sion (c) to read as follows:
     5    (c) The new battery, electric, or  plug-in  hybrid  electric  vehicles
     6  exemption  provided  for  in  paragraph  forty-six of subdivision (a) of
     7  section eleven hundred fifteen of this chapter shall  not  apply  to  or
     8  limit the imposition of the tax imposed pursuant to this article.
     9    §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
    10  1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
    11  the laws of 2016, is amended to read as follows:
    12    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    13  ty or school district, imposing the taxes authorized  by  this  subdivi-
    14  sion,  shall  omit  the  residential  solar energy systems equipment and
    15  electricity exemption provided for in subdivision (ee),  the  commercial
    16  solar energy systems equipment and electricity exemption provided for in
    17  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    18  systems equipment and electricity generated by such equipment  exemption
    19  provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
    20  exemption provided for in paragraph thirty of subdivision (a) of section
    21  eleven hundred fifteen of this chapter, and the  battery,  electric,  or
    22  plug-in  hybrid  electric  vehicle  exemption  provided for in paragraph
    23  forty-six of subdivision (a) of section eleven hundred fifteen  of  this
    24  chapter  unless such city, county or school district elects otherwise as
    25  to such residential  solar  energy  systems  equipment  and  electricity
    26  exemption,  such commercial solar energy systems equipment and electric-
    27  ity exemption,  commercial  fuel  cell  electricity  generating  systems
    28  equipment  and  electricity  generated by such equipment exemption [or],
    29  such clothing and footwear exemption or such battery, electric, or plug-
    30  in hybrid electric vehicle exemption provided for in paragraph forty-six
    31  of subdivision (a) of section eleven hundred fifteen of this chapter.
    32    § 4.  Paragraph 46 of subdivision (a) of section 1115 of the tax  law,
    33  as added by section one of this act, is amended to read as follows:
    34    (46)  The  receipts from the first thirty-five thousand dollars of the
    35  retail sale or lease of a new battery[,] or electric[, or plug-in hybrid
    36  electric] vehicle. For purposes of this paragraph the  term  "battery[,]
    37  or  electric[,  or plug-in hybrid electric] vehicle" means a motor vehi-
    38  cle, as defined in section one hundred twenty-five of  the  vehicle  and
    39  traffic law, that:
    40    (i) has four wheels;
    41    (ii)  was  manufactured for use primarily on public streets, roads and
    42  highways;
    43    (iii) the powertrain of which has not been modified from the  original
    44  manufacturer's specifications;
    45    (iv)  is  rated  at  not  more than eight thousand five hundred pounds
    46  gross vehicle weight;
    47    (v) has a maximum speed capability of at least  fifty-five  miles  per
    48  hour; and
    49    (vi)  is propelled [at least in part] by an electronic motor and asso-
    50  ciated power electronics which provide acceleration torque to the  drive
    51  wheels  sometime  during  normal vehicle operation, and that draws elec-
    52  tricity from a battery that:
    53    (A) has a capacity of not less than four kilowatt hours; and
    54    (B) is capable of being recharged from an external source of electric-
    55  ity.
        S. 4476                             3

     1    § 5. Subdivision (c) of section 1160 of  the  tax  law,  as  added  by
     2  section two of this act, is amended to read as follows:
     3    (c) The new battery[,] or electric[, or plug-in hybrid electric] vehi-
     4  cles exemption provided for in paragraph forty-six of subdivision (a) of
     5  section  eleven  hundred  fifteen  of this chapter shall not apply to or
     6  limit the imposition of the tax imposed pursuant to this article.
     7    § 6. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
     8  1210 of the tax law, as amended by section three of this act, is amended
     9  to read as follows:
    10    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    11  ty  or  school  district, imposing the taxes authorized by this subdivi-
    12  sion, shall omit the residential  solar  energy  systems  equipment  and
    13  electricity  exemption  provided for in subdivision (ee), the commercial
    14  solar energy systems equipment and electricity exemption provided for in
    15  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    16  systems  equipment and electricity generated by such equipment exemption
    17  provided for in subdivision (kk), the clothing  and  footwear  exemption
    18  provided  for  in  paragraph thirty of subdivision (a) of section eleven
    19  hundred fifteen of this chapter, and the  battery[,]  or  electric[,  or
    20  plug-in  hybrid  electric]  vehicle  exemption provided for in paragraph
    21  forty-six of subdivision (a) of section eleven hundred fifteen  of  this
    22  chapter  unless such city, county or school district elects otherwise as
    23  to such residential  solar  energy  systems  equipment  and  electricity
    24  exemption,  such commercial solar energy systems equipment and electric-
    25  ity exemption,  commercial  fuel  cell  electricity  generating  systems
    26  equipment  and  electricity  generated by such equipment exemption, such
    27  clothing and footwear exemption or  such  battery[,]  or  electric[,  or
    28  plug-in  hybrid  electric]  vehicle  exemption provided for in paragraph
    29  forty-six of subdivision (a) of section eleven hundred fifteen  of  this
    30  chapter.
    31    §  7. This act shall take effect on the first day of a sales tax quar-
    32  terly period, as described in subdivision (b) of section 1136 of the tax
    33  law, beginning at least one hundred twenty days after the date this  act
    34  shall  have  become a law and shall apply to sales made on or after such
    35  date; provided, however, that sections four, five and six  of  this  act
    36  shall take effect ten years after such effective date and shall apply to
    37  sales made on and after such date.