senate Bill S5195

Amended

Establishes a tax credit for farm vehicle tolls

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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

  • 14 / May / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 27 / Feb / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 27 / Feb / 2014
    • PRINT NUMBER 5195A

Summary

Establishes a tax credit for farm vehicle tolls of seventy-five percent of New York state thruway tolls paid for certain farm vehicles.

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Bill Details

See Assembly Version of this Bill:
A7347
Versions:
S5195
S5195A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L

Sponsor Memo

BILL NUMBER:S5195

TITLE OF BILL: An act to amend the tax law, in relation to
establishing a tax credit for farm vehicle tolls

PURPOSE OR GENERAL IDEA OF BILL:

The bill will allow farm vehicle operators to claim a tax credit
against tolls on the New York State Thruway.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Section 210 of the tax law is amended by adding a new
subdivision 47 to read as follows:

47. Farm vehicle tolls tax credit. Part(a) Taxpayers who operate farm
vehicles n the New York State thruway may claim the farm vehicle tolls
tax credit.

Part (b) relates to the definition of "farm vehicle" to be a vehicle
which is registered with the Department of Motor Vehicles and
authorized to travel on the New York State Thruway having a gross
vehicle weight of not more than twenty-six thousand pounds which is
controlled and operated by a farmer, is used to transport agricultural
products, farm machinery, farm supplies or all of the aforementioned
to or from the farm and is not used in the operations of a common or
contract motor carrier.

Part (c) defines the amount of credit at seventy-five percent of the
original thruway toll paid by the taxpayer for farm vehicles claiming
the farm vehicle toll tax credit.

Part (d) declares thruway toll receipts copies must be submitted with
tax returns to receive the tax credit.

Section 2 paragraph one of this subsection relates to the tax credit
against the thruway tolls paid by the taxpayer for farm vehicles to be
computed as provided in paragraph 3 of this subsection. Paragraph two
of this subsection relates to the definition of farm vehicle.
Paragraph three declares amount of credit, at seventy-five percent,
paid by operator of a farm vehicle on New York State thruway.

Section 3 relates to the new clause in Subparagraph (B) of paragraph 1
of subsection (i) of section 606 of the tax law which is amended to
reflect this new tax credit.

Section 4 relates to the date when this act shall take effect which
will be immediately, provided, however, that the credits established
by sections one, two and three of this act shall apply to taxable
years beginning on or after January 1, 2014.

JUSTIFICATION:

After speaking with many of the farmers who own small to medium sized
farms in my district, one of the significant burdens they face is the
cost of bringing goods to market. For many of these family farmers in
my district, the largest market they can bring their goods to is New


York City. They are hampered by the fact that they are unable to
travel on the Taconic State Parkway because of the size of their "box
trucks" and the Parkway's restriction for passenger cars only. This
leaves the New York State Thruway as the only option but the high
tolls take out a significant portion of the profits they make once
they've sold their goods. With the Department of Transportation unable
to allow commercial vehicles on the Parkway, this tax credit would
allow small to medium size farms to use the New York State Thruway to
bring their products to market all across the state. Limiting the
size of the vehicle to 26,000 pounds, which is the average size of a
"box truck", ensures that small and medium size farms are the ones who
benefit. Limiting the range of the use of this tax credit to within
150 miles of the farm ensures that this tax credit will be restricted
to bringing goods to market. This bill continues the trend of making
New York State more business friendly by allowing these businesses
more flexibility of selling their goods while also attracting more
entrepreneurs to begin their small to medium size farm operations and
employ more New Yorkers.

PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

To be determined to the State, this bill will increase economic
activity with small and medium size farmers thus increasing revenue to
the state by other means.

EFFECTIVE DATE:

Immediately; provided, however, that the credits established by
sections one, two and three of this act shall apply to taxable years
beginning on or after January 1, 2014.

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

    S. 5195                                                  A. 7347

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              May 14, 2013
                               ___________

IN  SENATE -- Introduced by Sen. GIPSON -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

IN  ASSEMBLY -- Introduced by M. of A. BARRETT -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to establishing  a  tax  credit
  for farm vehicle tolls

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 210 of the tax law  is  amended  by  adding  a  new
subdivision 47 to read as follows:
  47.  FARM  VEHICLE  TOLLS  TAX  CREDIT. (A) TAXPAYERS WHO OPERATE FARM
VEHICLES ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE  TOLLS
TAX  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE OF THE
TAX YEAR PROVIDED, HOWEVER, THAT THE UNUSED PORTION OF  ANY  TAX  CREDIT
CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
  (B)  FOR  THE  PURPOSES  OF  THIS SECTION, "FARM VEHICLE" SHALL MEAN A
VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF  MOTOR  VEHICLES  AND
AUTHORIZED  TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR OF
NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED  AND  OPER-
ATED  BY  A  FARMER,  IS  USED  TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED  TO  OR  FROM  THE
FARM  AND  IS  NOT  USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX  THOU-
SAND  POUNDS  WHILE  BEING  USED  WITHIN  ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
  (C) THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE  NEW
YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
THE FARM VEHICLE TOLLS TAX CREDIT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10588-02-3

S. 5195                             2                            A. 7347

  (D)  TAXPAYER  CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT SHALL SUBMIT
COPIES OF NEW YORK STATE THRUWAY TOLL RECEIPTS  WITH  TAX  RETURNS  THAT
CLAIM A TAX CREDIT.
  S  2. Section 606 of the tax law is amended by adding a new subsection
(xx) to read as follows:
  (XX) CREDIT FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR NEW YORK
STATE THRUWAY TOLLS PAID BY  THE  TAXPAYER  FOR  FARM  VEHICLES,  TO  BE
COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
  (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
OF  NOT  MORE  THAN  TWENTY-SIX  THOUSAND POUNDS WHICH IS CONTROLLED AND
OPERATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL  PRODUCTS,  FARM
MACHINERY,  FARM  SUPPLIES  OR  ALL OF THE AFOREMENTIONED TO OR FROM THE
FARM AND IS NOT USED IN THE OPERATIONS OF A  COMMON  OR  CONTRACT  MOTOR
CARRIER  AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN  ONE  HUNDRED  FIFTY  MILES  OF  THE
PERSON'S FARM.
  (3)  AMOUNT  OF  CREDIT.  THE  AMOUNT  OF CREDIT SHALL BE SEVENTY-FIVE
PERCENT OF THE NEW YORK STATE THRUWAY TOLLS PAID  BY  THE  TAXPAYER  FOR
FARM  VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS SUBSECTION
BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
  S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended by adding a new clause (xxxvi) to read as
follows:

(XXXVI) CREDIT FOR FARM         AMOUNT OF CREDIT
VEHICLE TOLLS UNDER             UNDER SUBDIVISION
SUBSECTION (XX)                 FORTY-SEVEN OF SECTION
                                TWO HUNDRED TEN

  S 4. This act shall take effect immediately; provided,  however,  that
the credits established by sections one, two and three of this act shall
apply to taxable years beginning on or after January 1, 2014.

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