senate Bill S1208

Amended

Requires alternate generated power capacity for motor fuel dispensing facilities

download pdf

Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
view actions

actions

  • 09 / Jan / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 07 / Feb / 2013
    • AMEND (T) AND RECOMMIT TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 07 / Feb / 2013
    • PRINT NUMBER 1208A
  • 17 / Apr / 2013
    • RECOMMIT, ENACTING CLAUSE STRICKEN

Summary

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.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A2094
Versions:
S1208
S1208A
Legislative Cycle:
2013-2014
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Executive Law
Laws Affected:
Amd §21, Exec L; add §399-eee, Gen Bus L; add §187-s, amd §§210 & 606, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S7865, S7865

Sponsor Memo

BILL NUMBER:S1208

TITLE OF BILL:
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

PURPOSE: The purpose of this bill is to require
certain service
stations and fuel terminal and wholesalers to purchase and install an
alternate generated power source to be used during power outages.

SUMMARY OF PROVISIONS:

Section 1. This section requires Commission of Disaster Preparedness
to designate motor fuel retail station to be required to install an
alternate generated power source. To determine which retail motor
fuel stations must install generators the Commission must look at
certain criteria which includes, locations near major vehicular
transportation routes or designated evaluation routes, the locations
of the facilities that are away from any body of water such as
wetlands, and locations near transportation hubs.

Section 2. Requires all fuel terminals, wholesalers and certain motor
fuel retailers to purchase and install by September 1, 2014 an
alternate generated power source which will enable them to operate
their loading racks, fuel pumps, dispensing equipment, life safety
systems, and payment acceptance equipment within 24 hrs of a major
disaster that causes the facility to lose electrical power. The bill
requires all motor fuel terminal facilities and wholesalers to
purchase and install an alternate generated power source. The bill
also requires all newly constructed or substantially renovated motor
fuel retail outlet to install this power source as well. These
facilities will be required to have an electrical contractor install
a transfer switch as well as maintain documentation attesting to the
periodic testing and operational capacity of the system.

Section 3. Tax Credit:
This section will provide a tax credit for the purchase and
installation of an alternate generated power source.

Facilities that are required to purchase and install an alternate
power source under section one of the bill will be allowed a tax
credit of up to 50% of the cost of installation and purchase. If a
facility is not required to purchase and install the generator than
the tax credit will be 50% of the cost to purchase and install the
power source but cannot exceed $2,500.

If an alternate generated power source for which the facility received
a tax credit for is returned, sold, or removed from service within
one year from the date that the power source was installed, then the
amount of the tax credit will be re-captured.

JUSTIFICATION:
Hurricane Sandy left many New York counties devastated and without


power for weeks. Due to this, many gas stations were left without
power and were
unable to meet the demands of thousands who were in need of gas for
their vehicles and home generators. When fuel became available, many
gas stations were still unable to provide it to consumers because
their facilities were still without power. Consumers were forced to
wait for hours in mile long lines in order to get gas from the few
stations that were able to get their power restored. This legislation
will ensure that this does not occur again.

This legislation mirrors Florida law and proposed legislation in
California. Florida and Louisiana are the only states thus far that
require certain service stations and terminals and wholesalers to
install an alternate power source. This requirement allows for these
stations to remain operable after a major disaster such as Hurricane
Sandy. Requiring gas stations to have this alternate power source
makes sure that residents have access to gasoline that will enable
them to be able to leave the impacted area prior to or after the
storm hits as well as to be able to have motor fuel necessary to
power their own home generators. Including a tax credit, such as the
one proposed in California, will provide financial relief to those
facilities that are required to install a generator as well as
provide a financial incentive to other facilities to purchase a
generator even though they may not be required under this legislation.

This bill will ensure that gas stations have the necessary power to
continue to operate when there are large power outages due to a major
disaster. This will make sure the New York residents will continue to
have access to vital fuel to run their vehicles and own generators
which become crucial during the colder months.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: Needs to be determined

EFFECTIVE DATE: Effective immediately.

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

                                  1208

                       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

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04410-01-3

S. 1208                             2

DESIGNATED  DISASTER  AREA  OR TOWARDS THE SAFETY OF EMERGENCY TEMPORARY
SHELTERS;
  (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.

S. 1208                             3

  3. EACH  NEWLY  CONSTRUCTED  OR  SUBSTANTIALLY  RENOVATED  MOTOR  FUEL
OUTLET,  FOR  WHICH  A  CERTIFICATE  OF  OCCUPANCY IS ISSUED ON OR AFTER
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-

S. 1208                             4

NESS LAW AND PARAGRAPH K OF SUBDIVISION THREE OF SECTION  TWENTY-ONE  OF
THE EXECUTIVE 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)  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

S. 1208                             5

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.
  (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

S. 1208                             6

OF  THE INTERNAL REVENUE CODE SHALL BE AGGREGATED FOR PURPOSES OF DETER-
MINING WORLDWIDE GROSS RECEIPTS.
  (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.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.