senate Bill S1208A

Requires alternate generated power capacity for motor fuel dispensing facilities

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Bill Status


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

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Bill Details

See Assembly Version of this Bill:
A2094A
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 §187-s, amd §§210 & 606, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S7865, S7865

Sponsor Memo

BILL NUMBER:S1208A

TITLE OF BILL: An act to amend the executive law and the tax law, in
relation to alternate generated power capacity; and providing for the
repeal of certain provisions upon expiration thereof

PURPOSE: To require alternate generated power capacity for certain
motor fuel dispensing facilities and to provide tax credits for the
purchase and installation thereof.

SUMMARY OF PROVISIONS:

Section 1 adds a new paragraph k to subdivision 3 of section 21 of the
executive law granting the Disaster Preparedness Commission the power to
designate retail motor fuel, diesel motor fuel, kerosene stations and
motor fuel terminal facilities that shall be required to be capable of
operating its fuel pumps, dispensing equipment, life safety systems and
payment acceptance equipment using an alternate generated power source.

Section 2 adds a new section 187-s to the tax law to establish a credit
against the corporation tax for the purchase and installation of an
alternate generated power source. The credit shall be equal to fifty
percent of the cost of purchase and installation of an alternate gener-
ated power source for those entities that are required to install such
equipment by the Disaster Preparedness Commission. For those entities
that are not required to purchase and install an alternate generated
power source but choose to do so anyway, the credit shall be twenty
percent. The credit is available from January 1, 2014 through January 1,
2018. Any unused portion of the credit may be carried over for up to
five years.

Section 3 adds a new subdivision 46 to section 210 of the tax law to
allow a credit, as described in section 2 of the bill, against the Busi-
ness Franchise Tax.

Section 4 adds a new subsection (u) to section 606 of the tax law to
allow a credit, as described in section 2 of the bill, against the
Personal Income Tax.

Section 5 adds a new clause (xxxv) to subparagraph (B) of paragraph 1 of
subsection (i) of section 606 of the tax law related to the above cred-
it.

Section 6 provides the effective date.

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 consum-
ers 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 legis-
lation will ensure that this does not occur again.

This legislation mirrors Florida law and proposed legislation in Cali-
fornia. 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. Requir-
ing 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: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.

view bill text
                    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:

  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, KEROSENE STATIONS
AND MOTOR FUEL TERMINAL FACILITIES 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  EQUIPMENT  USING  AN  ALTERNATE GENERATED POWER SOURCE. SUCH
ALTERNATE GENERATED POWER SOURCE SHALL BE AVAILABLE NO LATER THAN  TWEN-
TY-FOUR  HOURS  AFTER A MAJOR DISASTER. EACH DESIGNATED STATION SHALL BE
EQUIPPED WITH APPROPRIATE WIRING AND  TRANSFER  SWITCH  WHICH  SHALL  BE
INSTALLED  BY A CERTIFIED ELECTRICAL CONTRACTOR. EACH DESIGNATED STATION
SHALL KEEP A COPY OF THE DOCUMENTATION OF SUCH INSTALLATION ON  SITE  OR
AT  ITS  CORPORATE  HEADQUARTERS.  EACH  DESIGNATED STATION SHALL KEEP A
WRITTEN STATEMENT ATTESTING TO THE PERIODIC TESTING AND  ENSURED  OPERA-
TIONAL  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.
                                                           LBD04410-02-3

S. 1208--A                          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 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 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 TWENTY 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 PARAGRAPH K OF SUBDIVISION THREE
OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW.
  (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 3. 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

S. 1208--A                          3

MOTOR FUEL RETAIL OUTLET LOCATED IN THE STATE AS REQUIRED BY 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 TWENTY 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 PARAGRAPH K OF SUBDIVISION THREE
OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW.
  (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 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 PARAGRAPH K
OF SUBDIVISION THREE OF SECTION TWENTY-ONE OF THE EXECUTIVE 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 TWENTY 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 PARAGRAPH K OF SUBDIVISION THREE
OF SECTION TWENTY-ONE OF THE EXECUTIVE LAW.
  (2) 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.
  (3) 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. 1208--A                          4

  S  5. 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  6.  This act shall take effect immediately; provided the provisions
of sections two, three, four and five of this act shall  expire  and  be
deemed repealed January 1, 2018.

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