S T A T E O F N E W Y O R K
________________________________________________________________________
S. 5657--A A. 8508--A
Cal. No. 597
2009-2010 Regular Sessions
S E N A T E - A S S E M B L Y
May 26, 2009
___________
IN SENATE -- Introduced by Sen. DUANE -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations -- recommitted to the Committee on Investi-
gations and Government Operations in accordance with Senate Rule 6,
sec. 8 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
IN ASSEMBLY -- Introduced by M. of A. KELLNER, WEISENBERG, BOYLAND,
ROSENTHAL, GLICK, CASTRO, CAHILL, JAFFEE, ESPAILLAT, COLTON, TITUS,
COOK, HOOPER -- Multi-Sponsored by -- M. of A. McDONOUGH, MENG, MOLI-
NARO, PHEFFER, SALADINO, TITONE -- read once and referred to the
Committee on Ways and Means -- reported from committee, advanced to a
third reading, amended and ordered reprinted, retaining its place on
the order of third reading
AN ACT to amend the tax law, in relation to providing a tax credit for
the purchase of certain vehicles by companies that provide transporta-
tion services to persons with disabilities, and amending chapter 522
of the laws of 2006 amending the tax law relating to providing a tax
credit to companies who provide transportation to handicapped individ-
uals, in relation to extending the provisions thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (oo) of section 606 of the tax law, as amended
by section 3 of part ZZ-1 of chapter 57 of the laws of 2008, is amended
to read as follows:
(oo) Credit for companies who provide transportation to individuals
with disabilities. (a) Allowance and amount of credit. A taxpayer, who
provides a taxicab service as defined in section one hundred forty-
eight-a of the vehicle and traffic law, or a livery service as defined
in section one hundred twenty-one-e of the vehicle and traffic law,
shall be allowed a credit, to be computed as provided in this
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11769-02-0
S. 5657--A 2 A. 8508--A
subsection, against the tax imposed by this article. The amount of the
credit shall be equal to the incremental cost associated with upgrading
a vehicle so that it is accessible by individuals with disabilities as
defined in paragraph (b) of this subsection. Provided, however, that
such credit shall not exceed [$10,000] TEN THOUSAND DOLLARS per vehicle.
FOR PURPOSES OF THIS SUBSECTION, PURCHASES OF NEW VEHICLES THAT ARE
INITIALLY MANUFACTURED TO BE ACCESSIBLE FOR INDIVIDUALS WITH DISABILI-
TIES AND FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT DOES NOT
INCLUDE THE EQUIPMENT NECESSARY TO PROVIDE ACCESSIBILITY TO INDIVIDUALS
WITH DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
(b) Definition. The term "accessible by individuals with disabilities"
shall, for the purposes of this subsection, refer to a vehicle that
complies with federal regulations promulgated pursuant to the Americans
with Disabilities Act applicable to vans under [22] TWENTY-TWO feet in
length, by the federal Department of Transportation, in Code of Federal
Regulations, title 49, parts 37 and 38, and by the federal Architecture
and Transportation Barriers Compliance Board, In Code of Federal Regu-
lations, title 36, sections 1192.23, and the Federal Motor Vehicle Safe-
ty Standards, Code of Federal Regulations, title 49, part 57.
(c) Application of credit. If the amount of the credit shall exceed
the taxpayer's tax for such year the excess shall be carried over to the
following year or years, and may be deducted from the taxpayer's tax for
such year or years.
S 2. Subdivision 40 of section 210 of the tax law, as amended by
section 1 of part ZZ-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
40. Credit for companies who provide transportation to individuals
with disabilities. (a) Allowance and amount of credit. A taxpayer, who
provides a taxicab service as defined in section one hundred forty-
eight-a of the vehicle and traffic law, or a livery service as defined
in section one hundred twenty-one-e of the vehicle and traffic law,
shall be allowed a credit, to be computed as provided in this subdivi-
sion, against the tax imposed by this article. The amount of the credit
shall be equal to the incremental cost associated with upgrading a vehi-
cle so that it is accessible by individuals with disabilities as defined
in paragraph (b) of this [subsection] SUBDIVISION. Provided, however,
that such credit shall not exceed [$10,000] TEN THOUSAND DOLLARS per
vehicle. FOR PURPOSES OF THIS SUBDIVISION, PURCHASES OF NEW VEHICLES
THAT ARE INITIALLY MANUFACTURED TO BE ACCESSIBLE FOR INDIVIDUALS WITH
DISABILITIES AND FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT
DOES NOT INCLUDE THE EQUIPMENT NECESSARY TO PROVIDE ACCESSIBILITY TO
INDIVIDUALS WITH DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS
PER VEHICLE.
(b) Definitions. The term "accessible by individuals with disabili-
ties" shall, for the purposes of this subdivision, refer to a vehicle
that complies with federal regulations promulgated pursuant to the Amer-
icans with Disabilities Act applicable to vans under [22] TWENTY-TWO
feet in length, by the federal Department of Transportation, in Code of
Federal Regulations, title 49, parts 37 and 38, and by the federal
Architecture and Transportation Barriers Compliance Board, In Code of
Federal Regulations, title 36, sections 1192.23, and the Federal Motor
Vehicle Safety Standards, Code of Federal Regulations, title 49, part
57.
(c) Application of credit. If the amount of the credit shall exceed
the taxpayer's tax for such year the excess shall be carried over to the
S. 5657--A 3 A. 8508--A
following year or years, and may be deducted from the taxpayer's tax for
such year or years.
S 3. Section 5 of chapter 522 of the laws of 2006 amending the tax law
relating to providing a tax credit to companies who provide transporta-
tion to handicapped individuals, as amended by section 4 of part ZZ-1 of
chapter 57 of the laws of 2008, is amended to read as follows:
S 5. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after January 1, 2006 and
shall remain in effect until December 31, [2010] 2014 when upon such
date it shall be deemed repealed[; provided, however the IMB credit for
energy taxes under subsection (t-1), the state film production credit
under subsection (gg) and the empire state commercial production credit
under subsection (jj) of section 606 of the tax law contained in section
two of this act shall expire on the same date as provided in subdivision
(a) of section 49 of part Y of chapter 63 of the laws of 2000, as
amended, section 9 of part P of chapter 60 of the laws of 2004, as
amended and section 10 of part V of a chapter of the laws of 2006, in
legislative bill numbers S. 6460-C and A. 9560-B, as amended, respec-
tively].
S 4. This act shall take effect immediately, and shall apply to all
tax years commencing on or after January 1, 2010; provided, however,
that:
(a) the amendments to subsection (oo) of section 606 of the tax law
made by section one of this act shall not affect the repeal of such
subsection and shall be deemed repealed therewith;
(b) the amendments to subdivision 40 of section 210 of the tax law
made by section two of this act shall not affect the repeal of such
subdivision and shall be deemed repealed therewith; and
(c) the amendments to section 5 of chapter 522 of the laws of 2006
made by section three of this act shall not affect the repeal of such
chapter and shall be deemed repealed therewith.