senate Bill S1637B

Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes

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Co-Sponsors

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 ENERGY AND TELECOMMUNICATIONS
  • 27 / Feb / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 01 / Apr / 2013
    • AMEND AND RECOMMIT TO FINANCE
  • 01 / Apr / 2013
    • PRINT NUMBER 1637A
  • 08 / Jan / 2014
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 21 / Jan / 2014
    • AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
  • 21 / Jan / 2014
    • PRINT NUMBER 1637B
  • 28 / Jan / 2014
    • REPORTED AND COMMITTED TO FINANCE

Summary

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

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Bill Details

See Assembly Version of this Bill:
A3846B
Versions:
S1637
S1637A
S1637B
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S1054, A2539
2009-2010: S1783A, A4022A
2007-2008: S7547, A10447

Votes

8
0
8
Aye
0
Nay
2
aye with reservations
0
absent
0
excused
0
abstained
show Energy and Telecommunications committee vote details

Sponsor Memo

BILL NUMBER:S1637B REVISED MEMO 01/23/2014

TITLE OF BILL: 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

PURPOSE OR GENERAL IDEA OF BILL:

This bill provides an incentive in the State of New York for
individuals and commercial entities to purchase vehicles identified by
the United States Environmental Protection Agency as clean and energy
efficient.

SUMMARY OF SPECIFIC PROVISIONS:

This legislation amends the Tax Law to exempt receipts from the retail
sale or use of low-emission and energy-efficient vehicles from sales
and compensating use taxes imposed in or by the State of New York.

JUSTIFICATION:

This bill would provide an incentive for residents of New York State
to purchase cleaner, more efficient vehicles. This bill would
encourage individuals and commercial entities to purchase hybrid
vehicles by making them exempt from the 4% sales and compensating use
taxes set forth by the state. About 33% of U.S carbon dioxide
emissions comes from the burning of gasoline in internal-combustion
engines of cars and light trucks. For each gallon of gas a vehicle
consumes, 19.6 pounds of carbon dioxide are emitted into the air. This
exemption would be in place through the year 2017. This legislation
would be a great step in achieving better air quality in New York
State as well as a reduction in the use of gasoline because hybrid
vehicles get better mileage per gallon of gasoline.

PRIOR LEGISLATIVE HISTORY:

2013: S.1637 - Amended & recommitted to Finance/A.3846 - Amended &
recommitted to Ways & Means
2012: S.1054 Energy & Telecommunications/A.2539 - referred to ways and
means
2011: S.1054 - Finance /A.2539 - Ways and Means
2009-10: S.1783A - Finance/A.4022A - Ways & Means
2008-09: 5.7547 /A10447 referred to Ways and Means

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

EFFECTIVE DATE:

This act shall take effect on the first day of the sales tax quarter
that begins at least ninety days after the day on which it shall have
become a law and shall expire and be deemed repealed December 31,
2017.


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

                                 1637--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. PARKER, SAMPSON -- read twice and ordered printed,
  and when printed to be committed to the Committee on Energy and  Tele-
  communications -- 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  --
  recommitted  to  the  Committee  on  Energy  and Telecommunications in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

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:

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF  THIS
PARAGRAPH,  A  "LOW-EMISSION  AND ENERGY EFFICIENT VEHICLE" SHALL MEAN A
VEHICLE CERTIFIED BY THE ADMINISTRATOR OF  THE  UNITED  STATES  ENVIRON-
MENTAL  PROTECTION  AGENCY  PURSUANT  TO  23  U.S.C. S 166(F)(3). IF THE
ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION  AGENCY  HAS
NOT  SO  CERTIFIED  ANY  VEHICLE  AS A LOW-EMISSION AND ENERGY EFFICIENT
VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
EFFICIENT VEHICLE" SHALL MEAN ANY  VEHICLE  THAT  HAS  ACHIEVED  AN  AIR
POLLUTION  SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE OR
BETTER ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES  ENVI-
RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
LIST  OF  LOW-EMISSION  AND  ENERGY EFFICIENT VEHICLES BY MAKE AND MODEL
YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE  NECESSARY  TO  IDENTIFY  A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02360-08-4

S. 1637--B                          2

LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
NECESSARY  TO  PROVIDE  A COMPLETE LIST OF LOW-EMISSION AND ENERGY EFFI-
CIENT VEHICLES.  THE EXEMPTIONS PROVIDED BY THIS SECTION SHALL BE OFFSET
BY  THE  PROCEEDS COLLECTED FROM THE AUCTION OF ANY EMISSIONS ALLOWANCES
FOR AIR CONTAMINANTS AS PROVIDED  FOR  IN  REGULATIONS  ADOPTED  BY  THE
DEPARTMENT OF ENVIRONMENTAL CONSERVATION PURSUANT TO ARTICLE NINETEEN OF
THE  ENVIRONMENTAL CONSERVATION LAW AND PROCEEDS COLLECTED BUT NOT ALLO-
CATED BY THE NEW YORK STATE ENERGY RESEARCH  AND  DEVELOPMENT  AUTHORITY
FROM THE AUCTION, PURSUANT TO REGULATIONS OF SUCH AUTHORITY, OF EMISSION
ALLOWANCES  ALLOCATED BY THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION TO
SUCH AUTHORITY PURSUANT TO REGULATIONS ADOPTED BY SUCH  DEPARTMENT.  THE
OFFSET SHALL NOT EXCEED TWENTY-SEVEN MILLION DOLLARS.
  S  2.  This  act  shall  take effect on the first day of the sales tax
quarter that begins at least ninety days after the day on which it shall
have become a law and shall expire and be deemed repealed  December  31,
2017.

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