S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3191
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2017
                                ___________
 
 Introduced  by  M. of A. ORTIZ, HOOPER -- Multi-Sponsored by -- M. of A.
   MAGEE, SCHIMMINGER -- read once and referred to the Committee on  Ways
   and Means
 
 AN  ACT  to amend the tax law, in relation to creating a personal income
   tax credit for fuel used for non-business purposes

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (ccc) to read as follows:
   (CCC) PERSONAL VEHICLE FUEL CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAY-
 ER IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUAL-
 IFIED FUEL EXPENSES IN AN AMOUNT AS DETERMINED IN ACCORDANCE WITH  PARA-
 GRAPH TWO OF THIS SUBSECTION.
   (2)  AMOUNT  OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE EQUAL TO THE
 TOTAL COST OF THE QUALIFIED  FUEL  EXPENSES  ACTUALLY  INCURRED  BY  THE
 TAXPAYER FOR THE TAXABLE YEAR SUBJECT TO THE FOLLOWING RESTRICTIONS.
   (I) IF A TAXPAYER HAS A GROSS INCOME EQUAL TO OR MORE THAN TWENTY-FIVE
 THOUSAND  DOLLARS,  THE  AMOUNT  OF THE CREDIT SHALL BE NO MORE THAN ONE
 HUNDRED DOLLARS.
   (II) IF A TAXPAYER HAS A GROSS INCOME EQUAL TO OR  MORE  THAN  TWENTY-
 THREE  THOUSAND  DOLLARS BUT LESS THAN TWENTY-FIVE THOUSAND DOLLARS, THE
 AMOUNT OF THE CREDIT SHALL BE NO MORE THAN ONE HUNDRED THIRTY DOLLARS.
   (III) IF A TAXPAYER HAS A GROSS INCOME EQUAL TO OR MORE  THAN  TWENTY-
 ONE  THOUSAND  DOLLARS  BUT LESS THAN TWENTY-THREE THOUSAND DOLLARS, THE
 AMOUNT OF THE CREDIT SHALL BE NO MORE THAN ONE HUNDRED SIXTY DOLLARS.
   (IV) IF A TAXPAYER HAS A GROSS INCOME EQUAL TO OR MORE  THAN  NINETEEN
 THOUSAND  DOLLARS  BUT LESS THAN TWENTY-ONE THOUSAND DOLLARS, THE AMOUNT
 OF THE CREDIT SHALL BE NO MORE THAN ONE HUNDRED NINETY DOLLARS.
   (V) IF A TAXPAYER HAS A GROSS INCOME EQUAL TO OR MORE  THAN  SEVENTEEN
 THOUSAND  DOLLARS BUT LESS THAN NINETEEN THOUSAND DOLLARS, THE AMOUNT OF
 THE CREDIT SHALL BE NO MORE THAN TWO HUNDRED TWENTY DOLLARS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08366-01-7

 A. 3191                             2
 
   (VI) IF A TAXPAYER HAS A GROSS INCOME EQUAL TO OR  MORE  THAN  FIFTEEN
 THOUSAND DOLLARS BUT LESS THAN SEVENTEEN THOUSAND DOLLARS, THE AMOUNT OF
 THE CREDIT SHALL BE NO MORE THAN TWO HUNDRED FIFTY DOLLARS.
   (VII)  IF  A  TAXPAYER  HAS  A GROSS INCOME LESS THAN FIFTEEN THOUSAND
 DOLLARS, THE AMOUNT OF THE CREDIT SHALL BE NO MORE  THAN  THREE  HUNDRED
 DOLLARS.
   (VIII)  FOR  THE PURPOSES OF MARRIED INDIVIDUALS FILING JOINT RETURNS,
 EACH INDIVIDUAL IS ENTITLED TO RECEIVE THE CREDIT PROPORTIONATE TO THEIR
 GROSS INCOME PROVIDED THAT IT WAS THE INDIVIDUAL THAT ACTUALLY  INCURRED
 THE QUALIFIED FUEL EXPENSE.
   (3)  APPLICATION. (I) THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS  THAN
 ZERO.  ANY  UNUSED  PORTION  OF THE CREDIT SHALL NOT BE REIMBURSED AS AN
 OVERPAYMENT OF TAXES.
   (II) THE CREDIT ALLOWED UNDER THIS SUBSECTION SHALL BE TAKEN AFTER ALL
 OTHER APPLICABLE CREDITS HAVE FIRST BEEN TAKEN.
   (III) ANY UNUSED PORTION OF THE CREDIT SHALL NOT BE  CARRIED  OVER  TO
 SUBSEQUENT TAXABLE YEARS.
   (4)  DEFINITIONS.  QUALIFIED  FUEL  EXPENSE  MEANS AMOUNTS PAID BY THE
 TAXPAYER FOR A TAXABLE FUEL FOR A PERSONAL, NON-BUSINESS USE IN A  VEHI-
 CLE ON A PUBLIC HIGHWAY.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on or after such date.