S T A T E O F N E W Y O R K
________________________________________________________________________
640
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sens. GOLDEN, RANZENHOFER -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Transporta-
tion
AN ACT to amend the vehicle and traffic law, the tax law and the insur-
ance law, in relation to enacting the livery and taxi safety act
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The vehicle and traffic law is amended by adding a new
article 12-D to read as follows:
ARTICLE 12-D
LIVERY AND TAXI SAFETY ACT
SECTION 399-P. SHORT TITLE.
399-Q. DEFINITION.
399-R. ELIGIBILITY.
399-S. COUNCIL ON LIVERY AND TAXI SAFETY.
S 399-P. SHORT TITLE. THIS ARTICLE MAY BE KNOWN AND SHALL BE CITED AS
THE "LIVERY AND TAXI SAFETY ACT".
S 399-Q. DEFINITION. FOR THE PURPOSES OF THIS ARTICLE AND THE TAX
CREDIT PROVIDED FOR IN SECTION THIRTY-FIVE OF THE TAX LAW, THE TERM
"BLACK BOX" SHALL BE DEFINED AS A DEVICE CERTIFIED AS A BLACK BOX BY THE
COMMISSIONER AND WHICH INCLUDES ONE OR MORE OF THE FOLLOWING FUNCTIONS:
1. VIDEO EVENT DATA RECORDER WHICH SHALL BE DEFINED AS A DEVICE WHICH
RECORDS AND PROVIDES DATA OF EVENTS, INCLUDING BUT NOT LIMITED TO A
COLLISION, SPEED OF THE VEHICLE, DIRECTION OF TRAVEL, LOCATION OF THE
EVENT, AND VIDEO FOOTAGE BOTH BEFORE AND AFTER THE EVENT;
2. REAL-TIME TRACKING USING GLOBAL POSITIONING SYSTEM OR OTHER SIMILAR
TECHNOLOGY; AND
3. ADVANCED DRIVER ASSISTANCE SYSTEMS THAT PROVIDE DRIVER NOTIFICATION
OF EVENTS SUCH AS SPEEDING, LANE DEPARTURE, POTENTIAL FOR COLLISION, AND
THE CAPABILITY TO MONITOR AND PROVIDE WARNING OF DISTANCE BETWEEN VEHI-
CLES AND OTHER POTENTIAL OBSTACLES.
S 399-R. ELIGIBILITY. ANY TAXPAYER WHO PROVIDES A TAXICAB SERVICE AS
DEFINED IN SECTION ONE HUNDRED FORTY-EIGHT-A OF THIS CHAPTER, OR A
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04279-02-1
S. 640 2
LIVERY SERVICE AS DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THIS
CHAPTER SHALL BE ALLOWED A CREDIT AS PROVIDED FOR IN SECTION THIRTY-FIVE
OF THE TAX LAW.
S 399-S. COUNCIL ON LIVERY AND TAXI SAFETY. 1. THE COMMISSIONER IS
HEREBY AUTHORIZED AND DIRECTED TO CREATE THE COUNCIL ON LIVERY AND TAXI
SAFETY. SAID COUNCIL SHALL CONSIST OF SEVEN MEMBERS. ONE MEMBER EACH
SHALL BE APPOINTED UPON THE RECOMMENDATION OF THE SPEAKER OF THE ASSEM-
BLY, TEMPORARY PRESIDENT OF THE SENATE, MINORITY LEADER OF THE ASSEMBLY
AND MINORITY LEADER OF THE SENATE. THREE MEMBERS, INCLUDING THE CHAIR-
PERSON, SHALL BE APPOINTED UPON THE RECOMMENDATION OF THE GOVERNOR.
PROVIDED, HOWEVER, THAT IF THE GOVERNOR OR ANY LEADER HAS NOT SUBMITTED
A RECOMMENDATION WITHIN THIRTY DAYS OF THE EFFECTIVE DATE OF THIS ARTI-
CLE, THE AUTHORITY TO MAKE SUCH APPOINTMENT SHALL BE DELEGATED TO THE
COMMISSIONER AND MADE WITHIN SIXTY DAYS OF THE EFFECTIVE DATE OF THIS
ARTICLE.
2. MEMBERS OF THE COUNCIL SHALL BE INDIVIDUALS KNOWLEDGEABLE IN THE
AREAS OF BLACK BOX TECHNOLOGY, TAXICAB AND LIVERY SERVICES, AND SAFETY
ISSUES PERTAINING TO PUBLIC TRANSPORTATION.
3. THE COUNCIL SHALL WORK WITH THE COMMISSIONER TO DEVELOP REGULATIONS
AND ESTABLISH STANDARDS THAT DEFINE AND DETERMINE DEVICES WHICH SHALL BE
ELIGIBLE FOR THE BLACK BOX TAX CREDIT AS DEFINED IN SECTION THIRTY-FIVE
OF THE TAX LAW. FURTHER, THE COUNCIL SHALL DEVELOP STANDARDS FOR THE
INSTALLATION OF SAID DEVICES IN MOTOR VEHICLES.
4. MEMBERS OF THE COUNCIL SHALL SERVE WITHOUT PAY BUT MAY RECEIVE
REIMBURSEMENT FOR REASONABLE AND NECESSARY EXPENSES INCURRED IN THE
PERFORMANCE OF COUNCIL RELATED ACTIVITIES.
5. THE COUNCIL SHALL SUBMIT ITS RECOMMENDATIONS TO THE COMMISSIONER
WITHIN NINETY DAYS OF THE FIRST OFFICIAL MEETING OF THE COUNCIL.
6. THE COUNCIL SHALL MEET AT LEAST ONCE EVERY TWO YEARS AFTER THE
COMMISSIONER TAKES ACTION ON ITS RECOMMENDATIONS.
7. THE COMMISSIONER SHALL IMPLEMENT, OR PROVIDE JUSTIFICATION FOR NOT
IMPLEMENTING, THE RECOMMENDATIONS OF THE COUNCIL WITHIN NINETY DAYS OF
RECEIPT.
8. UPON IMPLEMENTATION OF THE COUNCIL'S RECOMMENDATIONS, THE COMMIS-
SIONER SHALL: (A) BE DEEMED RESPONSIBLE FOR DETERMINING WHICH TYPE AND
MODEL OF DEVICES QUALIFY FOR THE TAX CREDIT; AND (B) DEVELOP, IMPLEMENT
AND MANAGE A REGISTRATION PROCESS FOR EACH TYPE OR MODEL OF DEVICE
CERTIFIED AS A BLACK BOX IN ACCORDANCE WITH THE ADOPTED RECOMMENDATIONS
OF THE COUNCIL.
S 2. The tax law is amended by adding a new section 35 to read as
follows:
S 35. BLACK BOX TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER
SUBJECT TO TAXATION UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER
WHO MEETS THE ELIGIBILITY CRITERIA ESTABLISHED IN SECTION THREE HUNDRED
NINETY-NINE-R OF THE VEHICLE AND TRAFFIC LAW, SHALL BE ALLOWED A CREDIT
AGAINST SUCH TAX LIABILITY. THE AMOUNT OF THE CREDIT SHALL CONSIST OF
TWENTY PERCENT OF THE RETAIL COST FOR THE PURCHASE AND INSTALLATION OF
THE BLACK BOX PURSUANT TO SUBDIVISION THREE OF SECTION THREE HUNDRED
NINETY-NINE-S OF THE VEHICLE AND TRAFFIC LAW, NOT TO EXCEED ONE THOUSAND
DOLLARS.
(B) DEFINITIONS. FOR THE PURPOSES OF THIS SECTION BLACK BOX SHALL MEAN
A MOTOR VEHICLE SAFETY DEVICE AS DEFINED IN SECTION THREE HUNDRED NINE-
TY-NINE-Q OF THE VEHICLE AND TRAFFIC LAW.
(C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER: (1) SUBDIVI-
SION 43 OF SECTION 210; AND (2) SUBSECTION (SS) OF SECTION 606.
S. 640 3
S 3. Section 210 of the tax law is amended by adding a new subdivision
43 to read as follows:
43. BLACK BOX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER ELIGIBLE
PURSUANT TO THE PROVISIONS OF SECTION THIRTY-FIVE OF THIS CHAPTER SHALL
BE ALLOWED A TAX CREDIT COMPUTED AS PROVIDED FOR IN SUCH SECTION THIR-
TY-FIVE AGAINST THE TAX LIABILITY IMPOSED BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS
SECTION. PROVIDED, HOWEVER, THAT IF THE AMOUNT OF THE CREDIT UNDER THIS
SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, THE
BALANCE OF THE CREDIT NOT APPLICABLE IN THAT TAXABLE YEAR MAY BE CARRIED
OVER TO THE IMMEDIATELY SUCCEEDING TAXABLE YEAR AND BE DEDUCTED FROM THE
TAX LIABILITY FOR THAT YEAR. THE EXCESS, IF ANY, OF THE CREDIT CARRIED
OVER SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxii) to read as
follows:
(XXXII) BLACK BOX CREDIT UNDER AMOUNT OF CREDIT FOR THE PURCHASE
SUBSECTION (SS). AND INSTALLATION OF QUALIFIED BLACK
BOXES UNDER SUBDIVISION FORTY-THREE
OF SECTION TWO HUNDRED TEN.
S 5. Section 606 of the tax law is amended by adding a new subsection
(ss) to read as follows:
(SS) BLACK BOX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER ELIGIBLE
PURSUANT TO SECTION THIRTY-FIVE OF THIS CHAPTER SHALL BE ALLOWED A CRED-
IT TO BE COMPUTED AS PROVIDED IN SUCH SECTION AGAINST THE TAX IMPOSED BY
ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX LIABIL-
ITY FOR SUCH YEAR, THE BALANCE OF THE CREDIT NOT APPLICABLE IN THAT
TAXABLE YEAR MAY BE CARRIED OVER TO THE IMMEDIATELY SUCCEEDING TAXABLE
YEAR AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX LIABILITY FOR THAT
YEAR. THE EXCESS, IF ANY, OF THE CREDIT CARRIED OVER SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE
PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED,
HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
S 6. Section 2336 of the insurance law is amended by adding a new
subsection (i) to read as follows:
(I) ANY SCHEDULE OF RATES OR RATING PLAN FOR MOTOR VEHICLE LIABILITY
AND COLLISION INSURANCE SUBMITTED TO THE SUPERINTENDENT THAT APPLIES TO
A TAXICAB AS DEFINED IN SECTION ONE HUNDRED FORTY-EIGHT-A OR LIVERY
SERVICE AS DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE
AND TRAFFIC LAW SHALL PROVIDE FOR AN APPROPRIATE REDUCTION IN PREMIUM
CHARGES, FOR ANY INSURED THAT HAS INSTALLED A BLACK BOX PURSUANT TO
REGULATIONS OF THE COMMISSIONER OF MOTOR VEHICLES.
S 7. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2012.