senate Bill S640

2011-2012 Legislative Session

Creates a black box tax credit

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to transportation
Jan 05, 2011 referred to transportation

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S640 - Bill Details

Current Committee:
Law Section:
Vehicle and Traffic Law
Laws Affected:
Add Art 12-D §§399-p - 399-s, V & T L; add §35, amd §§210 & 606, Tax L; amd §2336, Ins L
Versions Introduced in 2009-2010 Legislative Session:
S7663

S640 - Bill Texts

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Enacts the livery and taxi safety act; provides for black box credit.

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BILL NUMBER:S640

TITLE OF BILL:
An act
to amend the vehicle and traffic law, the tax law and the
insurance law, in
relation to enacting the livery and taxi safety act

PURPOSE:
To encourage the installation and use of video event data recorders,
real time tracking technology using GPS, and advance driver
assistance systems that provide drivers with notice of things like
speeding, lane departure and potential for collision.

SUMMARY OF PROVISIONS:
Section 1. Adds new Article 12-D to the vehicle and Traffic Law
entitled The Livery and Taxi Safety Act.

SECTION ARTICLE 12-D: THE LIVERY AND TAXI SAFETY ACT

399-p Short Title: The Livery and Taxi Safety Act

399-q Defines "Black. Box" as a device that includes
one or more of the following:

* Video Event Data Recorder, defined as a device which records an
event (such as a collision) and provides data about that event (i.e.
speed, direction of travel);

* Real time tracking using a Global positioning System (GPS); and,

* Advanced Driver Assistance Systems that provide the driver with
notification of events such as speeding, lane departure, distance
between vehicles and potential for collision. Creates the Council on
Livery and Taxi Safety, the purpose of which is to assist the
commissioner of Motor Vehicles in properly classifying and
promulgating regulations for the installation of "Black Boxes" in
taxi cabs and livery.

399-r
Defines eligibility for the black box credit as any tax payer
who provides a taxicab service as defined by § 148-a or provides a
livery service per § 121-e of the vehicle and Traffic Law and
eligibility for a reduction in insurance premiums as provided for in
paragraph (i) of §2336 of the insurance law based on the same criteria.

399-s The Commission includes the following:

* Seven members, one upon recommendation by each of the leaders and
three by the Governor (including the Chair);

* Appointees have to be knowledgeable of the technology encompassing
the black box devices as well as of safety issues related to taxi and
livery services;

* Purpose of the Council is to work with the Commissioner to develop
regulations and standards for the black box devices;


* Members work without pay but are reimbursed for expenses;

* Must report to the Commissioner of Transportation within 90 days of
the first meeting;

* Commissioner must initiate implementation of the recommendations of
the members of the council within 90 days or justify the reason for
not doing so;

* Upon disposition of the recommendations of the Council, the
Commissioner of Transportation is responsible for determining which
devices qualify for the black box tax credit, installation standards
and the registration of such devices; and,

* The Council shall meet a least once every two years after the
Commissioner takes action upon its recommendations.

Section 2. Black Box Tax Credit. Defines the tax credit by amending
Article 1 of the Tax Law to add a new section 35, which is the Black
Box Tax Credit. The credit applies to the personal income tax
(article 22) and the business franchise tax (article 9-a). The amount
of the credit is 20 percent of the cost for the purchase and
installation of a black box with a maximum amount of one thousand
dollars per device.

Section 3. Provides for a non-refundable tax credit against the
business franchise tax.

Section 4. Provides for a non-refundable tax credit against the
personal income tax.

Section 5. Tax treatment of the credit.

Section 6. Insurance premium reduction.

Section 7. Effective date.

JUSTIFICATION:
Taxicab and livery drivers are 60 times more likely than other workers
to be murdered on the job. Between 1980 and 2009, there were 1,126
occupational homicides of US taxicab and livery drivers. While some
safety measures were put in place in recent years, the dangers still
exist. Similar "black box"
devices are being used in the so-called black car and luxury limousine
industries.

Black boxes act as a deterrent and as an aid in the apprehension of
perpetrators. The devices, usually mounted above the rear view mirror,
provide a wide angle view of the interior of the vehicle. Digital
images are recorded automatically, for instance every time the meter
is turned on or when a door is opened. Infrared sensors allow images
to be captured even in a darkened cab at night.

Creating a tax incentive to adopt this new technology will improve
overall safety for those travelling in cabs. In addition, These
devices could help reduce insurance premiums and enhance traffic
safety.


LEGISLATIVE HISTORY:
S.7663 of 2010, Referred to Transportation

FISCAL IMPLICATIONS:
Fiscal impact is yet to be determined.

EFFECTIVE DATE:
Immediately, and shall apply to taxable years beginning on or after
January 1, 2012.

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                    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.

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