S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2094

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M. of A. ENGLEBRIGHT, DINOWITZ, SCARBOROUGH -- read once
  and referred to the Committee on Economic Development

AN ACT to amend the executive law, the general business law and the  tax
  law,  in relation to alternate 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:

  Section 1. Subdivision 3 of section 21 of the executive law is amended
by adding a new paragraph k to read as follows:
  K.  DESIGNATE  RETAIL  MOTOR  FUEL,  DIESEL  MOTOR  FUEL  AND KEROSENE
STATIONS THROUGHOUT EACH DESIGNATED VULNERABLE COMMUNITY  IN  THE  STATE
THAT  SHALL  BE  REQUIRED  TO  BE  CAPABLE  OF OPERATING ITS FUEL PUMPS,
DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND PAYMENT ACCEPTANCE  EQUIP-
MENT USING AN ALTERNATE GENERATED POWER SOURCE. SUCH ALTERNATE GENERATED
POWER  SOURCE SHALL BE AVAILABLE NO LATER THAN TWENTY-FOUR HOURS AFTER A
MAJOR DISASTER. EACH DESIGNATED STATION SHALL BE EQUIPPED WITH APPROPRI-
ATE WIRING AND TRANSFER SWITCH WHICH SHALL BE INSTALLED BY  A  CERTIFIED
ELECTRICAL  CONTRACTOR.  EACH  DESIGNATED STATION SHALL KEEP A COPY OF A
THE DOCUMENTATION OF SUCH INSTALLATION ON SITE OR AT ITS CORPORATE HEAD-
QUARTERS. EACH DESIGNATED STATION SHALL KEEP A WRITTEN STATEMENT ATTEST-
ING TO THE PERIODIC TESTING AND  ENSURED  OPERATIONAL  CAPACITY  OF  THE
EQUIPMENT.  THE  REQUIRED  DOCUMENTATION  SHALL  BE MADE AVAILABLE, UPON
REQUEST, TO THE DIVISION OF HOMELAND SECURITY AND EMERGENCY SERVICES AND
THE DIRECTOR OF EMERGENCY MANAGEMENT AGENCY. THE CRITERIA TO BE USED  BY
THE  COMMISSION  IN  DESIGNATING  SUCH  RETAIL STATIONS AND THE LOCATION
THEREOF INCLUDE BUT ARE NOT LIMITED TO:
  (1) LOCATIONS NEAR MAJOR VEHICULAR TRANSPORTATION ROUTES OR DESIGNATED
EVACUATION ROUTES TO FACILITATE THE EVACUATION OF PERSONS AWAY FROM  THE
DESIGNATED  DISASTER  AREA  OR TOWARDS THE SAFETY OF EMERGENCY TEMPORARY
SHELTERS;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD04410-01-3

A. 2094                             2

  (2) FACILITY LOCATIONS THAT,  DUE  TO  THE  TOPOGRAPHY  OF  THE  AREA,
DISTANCE  TOWARDS  OR  AWAY  FROM ANY BODY OF WATER, WETLAND OR PHYSICAL
FEATURE, OR ANY OTHER  CRITERIA  ESTABLISHED  BY  THE  COMMISSION  WOULD
REMAIN  VIABLE  LOCATIONS  THAT  COULD  SAFELY  AND  EFFECTIVELY OPERATE
BEFORE, DURING AND AFTER A DESIGNATED DECLARATION OF AN EMERGENCY; AND
  (3) LOCATIONS NEAR TRANSPORTATION HUBS AND OTHER SUITABLE AREAS WITHIN
EACH REGION AND EACH COMMUNITY, THAT AFTER THE OCCURRENCE OF SUCH DISAS-
TER,  COULD BE VALUABLE TO ASSIST IN REGIONAL OR LOCAL RESCUE, RESPONSE,
RECOVERY, MITIGATE ACTIVITIES, INCLUDING  BUT  NOT  LIMITED  TO,  MAKING
AVAILABLE  MOTOR  FUEL  TO EMERGENCY VEHICLES, EMERGENCY RESPONDERS, LAW
ENFORCEMENT OR TRUCKS AND BUSES USED TO TRANSPORT RESCUE,  RESPONSE  AND
RECOVERY  MATERIAL  OR PERSONNEL, AND TO SUPPORT THE LOCAL FUEL NEEDS OF
EACH COMMUNITY FOR HEAT, COOKING, PORTABLE HOME GENERATOR, LAW  ENFORCE-
MENT AND OTHER CRITICAL COMMUNITY NEEDS.
  S  2. The general business law is amended by adding a new section 399-
eee to read as follows:
  S 399-EEE. ALTERNATE GENERATED POWER CAPACITY FOR MOTOR FUEL  DISPENS-
ING  FACILITIES.  1.  FOR  PURPOSES  OF THIS SECTION THE FOLLOWING DEFI-
NITIONS APPLY:
  (A) "MOTOR FUEL TERMINAL FACILITY" AS  DEFINED  IN  PARAGRAPH  (K)  OF
SUBDIVISION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THIS ARTICLE.
  (B)  "WHOLESALER"  AS  DEFINED  IN PARAGRAPH (L) OF SUBDIVISION ONE OF
SECTION THREE HUNDRED NINETY-NINE-EE OF THIS ARTICLE.
  (C) "MAJOR DISASTER" SHALL MEAN OCCURRENCE OR IMMINENT THREAT OF WIDE-
SPREAD OR SEVERE DAMAGE, INJURY, OR LOSS OF LIFE OR  PROPERTY  RESULTING
FROM  ANY  NATURAL  OR  MAN-MADE  CAUSES, INCLUDING, BUT NOT LIMITED TO,
FIRE, FLOOD, EARTHQUAKE,  HURRICANE,  TORNADO,  HIGH  WATER,  LANDSLIDE,
MUDSLIDE,  WIND,  STORM,  WAVE  ACTION, VOLCANIC ACTIVITY, EPIDEMIC, AIR
CONTAMINATION, TERRORISM, CYBER  EVENT,  BLIGHT,  DROUGHT,  INFESTATION,
EXPLOSION,  RADIOLOGICAL  ACCIDENT,  NUCLEAR,  CHEMICAL,  BIOLOGICAL, OR
BACTERIOLOGICAL RELEASE, WATER CONTAMINATION, BRIDGE FAILURE  OR  BRIDGE
COLLAPSE.
  (D) "MOTOR FUEL RETAIL OUTLET" AS DEFINED IN PARAGRAPH (H) OF SUBDIVI-
SION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THIS ARTICLE.
  (E)  "SUBSTANTIALLY RENOVATED" SHALL MEAN A RENOVATION THAT RESULTS IN
AN INCREASE OF GREATER THAN FIFTY PERCENT IN THE ASSESSED VALUE  OF  THE
MOTOR FUEL RETAIL OUTLET.
  2.  BY SEPTEMBER FIRST, TWO THOUSAND FOURTEEN 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 AN ALTER-
NATE GENERATED POWER SOURCE FOR A MINIMUM OF SEVENTY-TWO HOURS.  PENDING
A  POST-DISASTER  EXAMINATION OF THE EQUIPMENT BY THE OPERATOR TO DETER-
MINE ANY EXTENUATING DAMAGE THAT WOULD RENDER  IT  UNSAFE  TO  USE,  THE
FACILITY  SHALL HAVE SUCH ALTERNATE GENERATED POWER SOURCE AVAILABLE FOR
OPERATION NO LATER  THAN  TWENTY-FOUR  HOURS  AFTER  A  MAJOR  DISASTER.
INSTALLATION  OF  APPROPRIATE WIRING, INCLUDING A TRANSFER SWITCH, SHALL
BE DONE BY A CERTIFIED ELECTRICAL  CONTRACTOR.  EACH  BUSINESS  THAT  IS
SUBJECT  TO  THIS SECTION SHALL KEEP A COPY OF THE DOCUMENTATION OF SUCH
INSTALLATION ON SITE OR AT ITS  CORPORATE  HEADQUARTERS.  EACH  BUSINESS
SHALL  KEEP  A  WRITTEN  STATEMENT ATTESTING TO THE PERIODIC TESTING AND
ENSURED OPERATIONAL CAPACITY OF THE EQUIPMENT. THE  REQUIRED  DOCUMENTA-
TION  SHALL BE MADE AVAILABLE, UPON REQUEST, TO THE DIVISION OF HOMELAND
SECURITY AND EMERGENCY SERVICES AND THE DIRECTOR OF THE COUNTY EMERGENCY
MANAGEMENT AGENCY.
  3. EACH  NEWLY  CONSTRUCTED  OR  SUBSTANTIALLY  RENOVATED  MOTOR  FUEL
OUTLET,  FOR  WHICH  A  CERTIFICATE  OF  OCCUPANCY IS ISSUED ON OR AFTER

A. 2094                             3

SEPTEMBER FIRST, TWO THOUSAND THIRTEEN SHALL BE PRE-WIRED WITH AN APPRO-
PRIATE TRANSFER SWITCH, AND CAPABLE OF OPERATING FUEL PUMPS,  DISPENSING
EQUIPMENT,  LIFE  SAFETY SYSTEMS, AND PAYMENT ACCEPTANCE EQUIPMENT USING
AN  ALTERNATE  GENERATED  POWER  SOURCE. LOCAL BUILDING INSPECTORS SHALL
INCLUDE THIS EQUIPMENT AND OPERATIONS CHECK  IN  THE  NORMAL  INSPECTION
PROCESS  BEFORE  ISSUING  A  CERTIFICATE  OF OCCUPANCY ON SITE OR AT ITS
CORPORATE HEADQUARTERS. IN ADDITION, EACH  RETAIL  OUTLET  MUST  KEEP  A
WRITTEN STATEMENT ATTESTING TO THE PERIODIC TESTING OF AND ENSURED OPER-
ATIONAL  CAPACITY  OF THE EQUIPMENT. THE REQUIRED DOCUMENTS MUST BE MADE
AVAILABLE, UPON REQUEST, TO THE DIVISION OF HOMELAND SECURITY AND  EMER-
GENCY  MANAGEMENT  AND  THE  DIRECTOR OF THE COUNTY EMERGENCY MANAGEMENT
AGENCY.
  4. (A) SUBDIVISION TWO OF THIS SECTION, AND PARAGRAPH K OF SUBDIVISION
THREE OF SECTION TWENTY-ONE OF THE  EXECUTIVE  LAW  APPLY  TO  ANY  SELF
SERVICE, FULL SERVICE OR COMBINATION SELF-SERVICE AND FULL SERVICE MOTOR
FUEL  RETAIL  OUTLET  REGARDLESS  OF  WHETHER  THE FUEL RETAIL OUTLET IS
LOCATED ON THE GROUNDS OF, OR  IS  OWNED  BY,  ANOTHER  RETAIL  BUSINESS
ESTABLISHMENT  THAT  DOES  NOT  ENGAGE  IN THE BUSINESS OF SELLING MOTOR
FUEL.
  (B) SUBDIVISION TWO OF THIS SECTION, AND PARAGRAPH  K  OF  SUBDIVISION
THREE OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW SHALL NOT APPLY TO:
  (I) AN AUTOMOBILE DEALER;
  (II) A PERSON WHO OPERATES A FLEET OF MOTOR VEHICLES;
  (III)  A  PERSON  WHO SELLS MOTOR FUEL EXCLUSIVELY TO A FLEET OF MOTOR
VEHICLES; OR
  (IV) A MOTOR FUEL RETAIL OUTLET THAT HAS A WRITTEN  AGREEMENT  WITH  A
PUBLIC HOSPITAL, IN A FORM APPROVED BY THE DIVISION OF EMERGENCY MANAGE-
MENT,  WHEREIN  THE  PUBLIC  HOSPITAL  AGREES  TO PROVIDE THE MOTOR FUEL
RETAIL OUTLET WITH AN ALTERNATIVE MEANS OF POWER  GENERATION  ONSITE  SO
THAT  THE  OUTLET'S  FUEL  PUMPS MAY BE OPERATED IN THE EVENT OF A POWER
OUTAGE.
  5. (A) EACH CORPORATION OR OTHER ENTITY THAT OWNS TEN  OR  MORE  MOTOR
FUEL  RETAIL  OUTLETS  LOCATED  WITHIN A SINGLE COUNTY SHALL MAINTAIN AT
LEAST ONE PORTABLE GENERATOR THAT IS CAPABLE OF PROVIDING  AN  ALTERNATE
GENERATED POWER SOURCE AS REQUIRED UNDER SUBDIVISION TWO OF THIS SECTION
FOR  EVERY  TEN  OUTLETS.  IF  AN ENTITY OWNS MORE THAN TEN OUTLETS OR A
MULTIPLE OF TEN OUTLETS PLUS AN ADDITIONAL SIX OUTLETS, THE ENTITY  MUST
PROVIDE  AN ADDITIONAL GENERATOR TO ACCOMMODATE SUCH ADDITIONAL OUTLETS.
EACH PORTABLE GENERATOR MUST BE STORED WITHIN THIS  STATE  AND  MUST  BE
AVAILABLE FOR USE IN AN AFFECTED LOCATION WITHIN TWENTY-FOUR HOURS AFTER
THE DISASTER.
  (B)  FOR  PURPOSES  OF  THIS SECTION, OWNERSHIP OF A MOTOR FUEL RETAIL
OUTLET IS THE OWNER OF RECORD OF THE FUEL STORAGE SYSTEMS  OPERATING  AT
THE LOCATION.
  S  3.  The tax law is amended by adding a new section 187-s to read as
follows:
  S 187-S. TAX CREDIT FOR ALTERNATE GENERATED STORAGE. (A) (1) FOR  EACH
TAXABLE  YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN
AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE SHALL  BE  ALLOWED
AS  A  CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN AMOUNT EQUAL TO
FIFTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR
THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED POWER SOURCE  AT
A  MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY SUBDIVI-
SION TWO OF SECTION THREE HUNDRED NINETY-NINE-EEE OF THE  GENERAL  BUSI-
NESS  LAW  AND PARAGRAPH K OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF
THE EXECUTIVE LAW.

A. 2094                             4

  (2) FOR EACH TAXABLE YEAR BEGINNING ON OR  AFTER  JANUARY  FIRST,  TWO
THOUSAND  FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE
SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  AN
AMOUNT  EQUAL TO FIFTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING THE
TAXABLE YEAR FOR THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED
POWER  SOURCE AT A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE THAT IS
NOT SUBJECT TO THE REQUIREMENTS UNDER SUBDIVISION TWO OF  SECTION  THREE
HUNDRED  NINETY-NINE-EEE  OF THE GENERAL BUSINESS LAW AND PARAGRAPH K OF
SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE  EXECUTIVE  LAW,  NOT  TO
EXCEED TWO THOUSAND FIVE HUNDRED DOLLARS.
  (B)  IF  AN  ALTERNATE  GENERATED  POWER  SOURCE FOR WHICH A CREDIT IS
ALLOWED PURSUANT TO THIS SECTION IS THEREAFTER  SOLD,  RETURNED  TO  THE
VENDOR,  OR  OTHERWISE  REMOVED  FROM SERVICE BY THE TAXPAYER WITHIN ONE
YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE  WAS  PLACED  IN
SERVICE,  THE  AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR THE PURCHASE
AND INSTALLATION OF THAT  ALTERNATE  GENERATED  POWER  SOURCE  SHALL  BE
RECAPTURED  BY  ADDING THAT CREDIT AMOUNT TO THE TAX OF THE TAXPAYER FOR
THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE  IS  SOLD
OR REMOVED.
  (C)  IN  THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN THE TAXABLE
YEAR ANY EXCESS MAY BE CARRIED OVER IN  THE  FOLLOWING  YEAR,  AND  FIVE
SUCCEEDING  YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX IMPOSED
BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED.
  S 4. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
  46. TAX CREDIT FOR ALTERNATE GENERATED STORAGE. (A) (1) FOR EACH TAXA-
BLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN  AND
BEFORE  JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE SHALL BE ALLOWED AS A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN AMOUNT EQUAL TO  FIFTY
PERCENT  OF  THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR THE
PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED POWER  SOURCE  AT  A
MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY SUBDIVISION
TWO OF SECTION THREE HUNDRED NINETY-NINE-EEE OF THE GENERAL BUSINESS LAW
AND PARAGRAPH K OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE EXECU-
TIVE LAW.
  (2)  FOR  EACH  TAXABLE  YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN  THERE
SHALL  BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN
AMOUNT EQUAL TO FIFTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING  THE
TAXABLE YEAR FOR THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED
POWER  SOURCE AT A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE THAT IS
NOT SUBJECT TO THE REQUIREMENTS UNDER SUBDIVISION TWO OF  SECTION  THREE
HUNDRED  NINETY-NINE-EEE  OF THE GENERAL BUSINESS LAW AND PARAGRAPH K OF
SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE  EXECUTIVE  LAW,  NOT  TO
EXCEED TWO THOUSAND FIVE HUNDRED DOLLARS.
  (B) THE FOLLOWING DEFINITIONS APPLY FOR PURPOSES OF THIS SECTION:
  (1)  "ALTERNATE  GENERATED POWER SOURCE" MEANS AN ELECTRICAL GENERATOR
THAT IS RATED BY THE MANUFACTURER TO GENERATE AT LEAST THIRTY  KILOWATTS
OF ELECTRICITY AND WHOSE SOLE FUNCTION IS TO AUTOMATICALLY PROVIDE ELEC-
TRIC POWER WHEN ELECTRIC POWER FROM A UTILITY SERVICE IS INTERRUPTED.
  (2) "MOTOR FUEL RETAIL OUTLET" AS DEFINED IN PARAGRAPH (H) OF SUBDIVI-
SION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS
LAW  AND  IS  OWNED  BY A TAXPAYER WITH WORLDWIDE GROSS RECEIPTS OF LESS
THAN ONE MILLION DOLLARS FOR ANY  TAXABLE  YEAR  FOR  WHICH  THE  CREDIT
AUTHORIZED  BY THIS SECTION IS CLAIMED. THE GROSS RECEIPTS OF ANY TRADES
OR BUSINESSES THAT ARE TREATED AS RELATED UNDER SECTION 267, 318 OR  707

A. 2094                             5

OF  THE INTERNAL REVENUE CODE SHALL BE AGGREGATED FOR PURPOSES OF DETER-
MINING WORLDWIDE GROSS RECEIPTS.
  (3)  "GROSS  RECEIPTS"  SHALL  HAVE  THE  SAME MEANING AS SET FORTH IN
SECTION ONE HUNDRED EIGHTY-TWO-A OF THIS CHAPTER.
  (C) THE DEPRECIABLE BASIS OF  ANY  ALTERNATE  GENERATED  POWER  SOURCE
SHALL  BE  REDUCED  BY  THE  AMOUNT  OF  ANY CREDIT ALLOWABLE UNDER THIS
SECTION.
  (D) IF AN ALTERNATE GENERATED POWER  SOURCE  FOR  WHICH  A  CREDIT  IS
ALLOWED  PURSUANT  TO  THIS  SECTION IS THEREAFTER SOLD, RETURNED TO THE
VENDOR, OR OTHERWISE REMOVED FROM SERVICE BY  THE  TAXPAYER  WITHIN  ONE
YEAR  FROM  THE  DATE THE ALTERNATE GENERATED POWER SOURCE WAS PLACED IN
SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR  THE  PURCHASE
AND  INSTALLATION  OF  THAT  ALTERNATE  GENERATED  POWER SOURCE SHALL BE
RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE  TAXPAYER  FOR
THE  TAXABLE  YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE IS SOLD
OR REMOVED.
  (E) IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN  THE  TAXABLE
YEAR  ANY  EXCESS  MAY  BE  CARRIED OVER IN THE FOLLOWING YEAR, AND FIVE
SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX  IMPOSED
BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED.
  S  5. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U) TAX CREDIT FOR ALTERNATE GENERATED STORAGE. (1) (A) FOR EACH TAXA-
BLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN  AND
BEFORE  JANUARY FIRST, TWO THOUSAND EIGHTEEN THERE SHALL BE ALLOWED AS A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN AMOUNT EQUAL TO  FIFTY
PERCENT  OF  THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR THE
PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED POWER  SOURCE  AT  A
MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY SUBDIVISION
TWO OF SECTION THREE HUNDRED NINETY-NINE-EEE OF THE GENERAL BUSINESS LAW
AND PARAGRAPH K OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE EXECU-
TIVE LAW.
  (B)  FOR  EACH  TAXABLE  YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN  THERE
SHALL  BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AN
AMOUNT EQUAL TO FIFTY PERCENT OF THE AMOUNT PAID OR INCURRED DURING  THE
TAXABLE YEAR FOR THE PURCHASE AND INSTALLATION OF AN ALTERNATE GENERATED
POWER  SOURCE AT A MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE THAT IS
NOT SUBJECT TO THE REQUIREMENTS UNDER SUBDIVISION TWO OF  SECTION  THREE
HUNDRED  NINETY-NINE-EEE  OF THE GENERAL BUSINESS LAW AND PARAGRAPH K OF
SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE  EXECUTIVE  LAW,  NOT  TO
EXCEED TWO THOUSAND FIVE HUNDRED DOLLARS.
  (2) THE FOLLOWING DEFINITIONS APPLY FOR PURPOSES OF THIS SECTION:
  (A)  "ALTERNATE  GENERATED POWER SOURCE" MEANS AN ELECTRICAL GENERATOR
THAT IS RATED BY THE MANUFACTURER TO GENERATE AT LEAST THIRTY  KILOWATTS
OF ELECTRICITY AND WHOSE SOLE FUNCTION IS TO AUTOMATICALLY PROVIDE ELEC-
TRIC POWER WHEN ELECTRIC POWER FROM A UTILITY SERVICE IS INTERRUPTED.
  (B) "MOTOR FUEL RETAIL OUTLET" AS DEFINED IN PARAGRAPH (H) OF SUBDIVI-
SION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS
LAW  AND  IS  OWNED  BY A TAXPAYER WITH WORLDWIDE GROSS RECEIPTS OF LESS
THAN ONE MILLION DOLLARS FOR ANY  TAXABLE  YEAR  FOR  WHICH  THE  CREDIT
AUTHORIZED  BY THIS SECTION IS CLAIMED. THE GROSS RECEIPTS OF ANY TRADES
OR BUSINESSES THAT ARE TREATED AS RELATED UNDER SECTION 267, 318 OR  707
OF  THE INTERNAL REVENUE CODE SHALL BE AGGREGATED FOR PURPOSES OF DETER-
MINING WORLDWIDE GROSS RECEIPTS.

A. 2094                             6

  (C) "GROSS RECEIPTS" SHALL HAVE THE  SAME  MEANING  AS  SET  FORTH  IN
SECTION ONE HUNDRED EIGHTY-TWO-A OF THIS CHAPTER.
  (3)  THE  DEPRECIABLE  BASIS  OF  ANY ALTERNATE GENERATED POWER SOURCE
SHALL BE REDUCED BY THE  AMOUNT  OF  ANY  CREDIT  ALLOWABLE  UNDER  THIS
SECTION.
  (4)  IF  AN  ALTERNATE  GENERATED  POWER  SOURCE FOR WHICH A CREDIT IS
ALLOWED PURSUANT TO THIS SECTION IS THEREAFTER  SOLD,  RETURNED  TO  THE
VENDOR,  OR  OTHERWISE  REMOVED  FROM SERVICE BY THE TAXPAYER WITHIN ONE
YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE  WAS  PLACED  IN
SERVICE,  THE  AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR THE PURCHASE
AND INSTALLATION OF THAT  ALTERNATE  GENERATED  POWER  SOURCE  SHALL  BE
RECAPTURED  BY  ADDING THAT CREDIT AMOUNT TO THE TAX OF THE TAXPAYER FOR
THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE  IS  SOLD
OR REMOVED.
  (5)  IN  THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN THE TAXABLE
YEAR ANY EXCESS MAY BE CARRIED OVER IN  THE  FOLLOWING  YEAR,  AND  FIVE
SUCCEEDING  YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX IMPOSED
BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED.
  S 6. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended  by adding a new clause (xxxv) to read as
follows:

(XXXV) ALTERNATE GENERATED STORAGE   AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (U)          SUBDIVISION FORTY-SIX OF
                                     SECTION TWO HUNDRED TEN

  S 7. This act shall take effect immediately; provided  the  provisions
of  sections  three,  four, five and six of this act shall expire and be
deemed repealed January 1, 2018.