S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3142
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2019
                                ___________
 
 Introduced  by  M.  of A. ORTIZ -- Multi-Sponsored by -- M. of A. SCHIM-
   MINGER -- 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 (jjj) to read as follows:
   (JJJ) 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.
                                                            LBD07140-01-9
              

 A. 3142                             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.