S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2065

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 18, 2011
                               ___________

Introduced  by  Sen.  KRUGER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance

AN ACT to amend the tax law, in relation  to  certain  tax  credits  for
  employers  who  encourage  teleworking  and  certain  amounts paid for
  certain reimbursements for transportation; to amend the administrative
  code of the city of New York, in relation to teleworking programs  and
  authorizing  the  establishment  of  high occupancy vehicle in express
  routes parking lots and lanes; to amend the vehicle and  traffic  law,
  in  relation  to  imposing  owner liability for failure of operator to
  comply with express bus lane restrictions; to amend the public author-
  ities law and chapter 774 of the laws of 1950,  relating  to  agreeing
  with  the  state  of  New Jersey with respect to rules and regulations
  governing traffic on vehicular crossings operated by the port  of  New
  York   authority,  in  relation  to  car  pool  only  electronic  toll
  collection system lanes; to amend the transportation law, in  relation
  to  creating a statewide telecommuting support program and authorizing
  the establishment of high occupancy  vehicle  in  express  routes  and
  lanes;  creating a temporary state commission to study and investigate
  traffic congestion in the city of New York; and  making  an  appropri-
  ation therefor

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding two new sections 35 and 36
to read as follows:
  S 35. INCOME TAX CREDITS FOR TELEWORKING;  DEFINITIONS;    POWERS  AND
DUTIES.  (A) AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE
FOLLOWING MEANINGS:
  (1) "ELIGIBLE  TELEWORK  STARTUP  EXPENSES"  MEANS  EXPENSES  INCURRED
DURING THE CALENDAR YEAR PURSUANT TO A TELEWORK AGREEMENT, UP TO A LIMIT
OF ONE THOUSAND FIVE HUNDRED DOLLARS FOR EACH PARTICIPATING EMPLOYEE, TO
ENABLE A PARTICIPATING EMPLOYEE TO BEGIN TO TELEWORK, WHICH EXPENSES ARE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06399-01-1
              

S. 2065                             2

NOT  OTHERWISE  THE  SUBJECT  OF  A DEDUCTION FROM INCOME CLAIMED BY THE
EMPLOYER IN ANY TAX YEAR. SUCH EXPENSES SHALL INCLUDE, BUT NOT BE LIMIT-
ED TO, EXPENSES PAID    OR  INCURRED  TO  PURCHASE  COMPUTERS,  COMPUTER
RELATED  HARDWARE AND SOFTWARE, MODEMS, DATA PROCESSING EQUIPMENT, TELE-
COMMUNICATIONS EQUIPMENT, HIGH-SPEED  INTERNET  CONNECTIVITY  EQUIPMENT,
COMPUTER  SECURITY  SOFTWARE  AND  DEVICES,  AND  ALL  RELATED DELIVERY,
INSTALLATION, AND MAINTENANCE FEES.   SUCH EXPENSES  SHALL  NOT  INCLUDE
EXPENSES FOR WHICH A CREDIT IS CLAIMED UNDER ANY OTHER PROVISION OF THIS
ARTICLE.  SUCH  EXPENSES  MAY  BE  INCURRED ONLY ONCE PER EMPLOYEE. SUCH
EXPENSES MAY BE INCURRED DIRECTLY BY  THE  EMPLOYER  ON  BEHALF  OF  THE
PARTICIPATING  EMPLOYEE  OR  DIRECTLY  BY THE PARTICIPATING EMPLOYEE AND
SUBSEQUENTLY REIMBURSED BY THE EMPLOYER.
  (2) "EMPLOYER" MEANS ANY EMPLOYER UPON WHOM AN INCOME TAX  IS  IMPOSED
BY THIS ARTICLE.
  (3)  "PARTICIPATING EMPLOYEE" MEANS AN EMPLOYEE RESIDING IN THIS STATE
WHO HAS ENTERED INTO A TELEWORK AGREEMENT WITH HIS OR HER EMPLOYER ON OR
AFTER JULY FIRST, TWO THOUSAND ELEVEN. THIS TERM SHALL  NOT  INCLUDE  AN
INDIVIDUAL WHO IS SELF-EMPLOYED OR AN INDIVIDUAL WHO ORDINARILY SPENDS A
MAJORITY  OF  HIS OR HER WORKDAY AT A LOCATION OTHER THAN THE EMPLOYER'S
PLACE OF BUSINESS IN THE CITY OF NEW YORK.
  (4) "TELEWORK" MEANS TO PERFORM  NORMAL AND REGULAR WORK FUNCTIONS  ON
A  WORKDAY THAT ORDINARILY WOULD BE PERFORMED AT THE EMPLOYER'S PLACE OF
BUSINESS IN THE CITY OF NEW YORK AT A DIFFERENT LOCATION, THEREBY ELIMI-
NATING OR SUBSTANTIALLY REDUCING THE PHYSICAL COMMUTE TO AND  FROM  SUCH
EMPLOYER'S  PLACE  OF  BUSINESS IN THE CITY OF NEW YORK, AT LEAST TWELVE
DAYS PER MONTH.   TELEWORK SHALL  NOT  INCLUDE  HOME  BASED  BUSINESSES,
EXTENSIONS OF THE WORKDAY, OR WORK PERFORMED ON A WEEKEND OR HOLIDAY.
  (5) "TELEWORK AGREEMENT" MEANS AN AGREEMENT SIGNED BY THE EMPLOYER AND
THE  PARTICIPATING  EMPLOYEE,  ON  OR  AFTER OCTOBER FIRST, TWO THOUSAND
ELEVEN, THAT DEFINES THE TERMS OF A TELEWORK ARRANGEMENT, INCLUDING  THE
NUMBER  OF  DAYS  PER  YEAR THE PARTICIPATING EMPLOYEE WILL TELEWORK, AS
PROVIDED IN SUBDIVISIONS (B) AND (C) OF THIS SECTION IN ORDER TO QUALIFY
FOR SUCH CREDITS, AND ANY RESTRICTIONS  ON  THE  PLACE  FROM  WHICH  THE
PARTICIPATING EMPLOYEE WILL TELEWORK.
  (6)  "TELEWORK ASSESSMENT" MEANS AN OPTIONAL ASSESSMENT LEADING TO THE
DEVELOPMENT OF POLICIES AND PROCEDURES NECESSARY TO IMPLEMENT  A  FORMAL
TELEWORK  PROGRAM  WHICH  WOULD  QUALIFY  THE  EMPLOYER  FOR THE CREDITS
PROVIDED IN SUBDIVISIONS (B) AND (C) OF THIS SECTION, INCLUDING BUT  NOT
LIMITED  TO  A  WORKFORCE  PROFILE, A TELEWORK PROGRAM BUSINESS CASE AND
PLAN, A DETAILED ACCOUNTING OF THE PURPOSE, GOALS, AND OPERATING  PROCE-
DURES  OF  THE  TELEWORK  PROGRAM,  METHODOLOGIES FOR MEASURING TELEWORK
PROGRAM ACTIVITIES AND SUCCESS, AND A DEPLOYMENT SCHEDULE FOR INCREASING
TELEWORK ACTIVITY.
  (B) FOR TAXABLE YEARS BEGINNING OR ENDING ON OR AFTER  JANUARY  FIRST,
TWO  THOUSAND TWELVE, AND PRIOR TO JANUARY FIRST, TWO THOUSAND FOURTEEN,
AN EMPLOYER SHALL BE ALLOWED A STATE INCOME TAX CREDIT AGAINST  THE  TAX
IMPOSED  BY  SECTIONS SIX HUNDRED ONE, THIRTEEN HUNDRED FOUR-D, FOURTEEN
HUNDRED FIFTY-ONE AND FIFTEEN HUNDRED ONE OF THIS CHAPTER FOR UP TO  ONE
THOUSAND  FIVE  HUNDRED  DOLLARS  OF  ELIGIBLE TELEWORK STARTUP EXPENSES
INCURRED IN THE TAXABLE YEAR PURSUANT TO A TELEWORK AGREEMENT  REQUIRING
THE  PARTICIPATING  EMPLOYEE TO TELEWORK AT LEAST TWELVE DAYS PER MONTH,
NOT INCLUDING SATURDAYS OR SUNDAYS,  IF  THE  EMPLOYEE  WOULD  OTHERWISE
PERFORM THE WORK IN THE CITY OF NEW YORK.
  (C)  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
SAND TWELVE, AND   PRIOR TO JANUARY FIRST,  TWO  THOUSAND  FOURTEEN,  AN
EMPLOYER  SHALL  BE ALLOWED A STATE INCOME TAX  CREDIT AGAINST THE TAXES

S. 2065                             3

IMPOSED BY SECTIONS SIX HUNDRED ONE, THIRTEEN HUNDRED  FOUR-D,  FOURTEEN
HUNDRED  FIFTY-ONE  AND  FIFTEEN  HUNDRED  ONE  OF  THIS CHAPTER OF FIVE
HUNDRED DOLLARS PER YEAR PER EMPLOYEE FOR  EACH  PARTICIPATING  EMPLOYEE
THAT THE EMPLOYER HAS A TELEWORK AGREEMENT WITH.
  (D)(1)  IN ADDITION TO THE CREDIT PROVIDED BY SUBDIVISIONS (B) AND (C)
OF THIS SECTION, AN EMPLOYER CONDUCTING  A  TELEWORK  ASSESSMENT  ON  OR
AFTER  JULY FIRST, TWO THOUSAND ELEVEN, SHALL BE ALLOWED A CREDIT IN THE
CALENDAR YEAR  OF  IMPLEMENTATION  OF  THE  EMPLOYER'S  FORMAL  TELEWORK
PROGRAM  AGAINST  THE  TAX IMPOSED BY SECTIONS SIX HUNDRED ONE, THIRTEEN
HUNDRED FOUR-D, FOURTEEN HUNDRED FIFTY-ONE AND FIFTEEN HUNDRED  ONE  FOR
ONE HUNDRED PERCENT OF THE COST, UP TO A MAXIMUM CREDIT OF FIVE THOUSAND
DOLLARS  PER EMPLOYER, OF PREPARING THE ASSESSMENT. SUCH COSTS SHALL NOT
BE ELIGIBLE FOR SUCH CREDIT IF THEY  ARE  OTHERWISE  THE  SUBJECT  OF  A
DEDUCTION  FROM  INCOME  CLAIMED  BY  THE EMPLOYER IN ANY TAX YEAR.  THE
CREDIT PROVIDED BY THIS SUBDIVISION IS INTENDED TO INCLUDE PROGRAM PLAN-
NING EXPENSES, INCLUDING DIRECT PROGRAM DEVELOPMENT AND TRAINING  COSTS,
RAW  LABOR COSTS, AND PROFESSIONAL CONSULTING FEES; THE CREDIT SHALL NOT
INCLUDE EXPENSES FOR WHICH A CREDIT IS CLAIMED UNDER ANY OTHER PROVISION
OF THIS CHAPTER. THIS CREDIT SHALL BE ALLOWED ONLY ONCE PER EMPLOYER.
  (2) ALL TELEWORK ASSESSMENTS ELIGIBLE FOR A STATE  INCOME  TAX  CREDIT
UNDER  THIS SUBDIVISION SHALL MEET STANDARDS FOR ELIGIBILITY PROMULGATED
BY THE COMMISSIONER.
  (E) IN NO EVENT SHALL THE TOTAL AMOUNT OF ANY TAX CREDIT  PURSUANT  TO
THIS SECTION FOR A TAXABLE YEAR EXCEED THE EMPLOYER'S INCOME TAX LIABIL-
ITY.  NO  UNUSED  TAX  CREDIT  SHALL BE ALLOWED TO BE CARRIED FORWARD TO
APPLY TO THE EMPLOYER'S SUCCEEDING YEARS' TAX  LIABILITY.  NO  SUCH  TAX
CREDIT SHALL BE ALLOWED THE EMPLOYER AGAINST PRIOR YEARS' TAX LIABILITY.
  (F)  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, ON OR
BEFORE DECEMBER THIRTY-FIRST, TWO  THOUSAND  TWELVE  AND  ON  OR  BEFORE
DECEMBER  THIRTY-FIRST  OF  EACH YEAR THEREAFTER, THE COMMISSIONER SHALL
MAKE AVAILABLE A PUBLIC REPORT DISCLOSING THE EMPLOYER NAMES AND AMOUNTS
OF CREDIT CLAIMED UNDER THIS SECTION.
  (G) THE COMMISSIONER SHALL PROMULGATE ANY RULES AND REGULATIONS NECES-
SARY TO IMPLEMENT AND ADMINISTER THIS SECTION.
  S 36. EMPLOYER  TAX  CREDIT  FOR  CERTAIN  AMOUNTS  PAID  FOR  CERTAIN
REIMBURSEMENTS  FOR  TRANSPORTATION.    (A) EMPLOYERS IN THIS STATE WHO,
PURSUANT TO REGULATIONS PROMULGATED BY THE COMMISSIONER, PROVIDE  FINAN-
CIAL  INCENTIVES  TO  THEIR OWN OR OTHER EMPLOYEES FOR RIDE SHARING, FOR
USING PUBLIC TRANSPORTATION, FOR USING CAR SHARING, OR FOR USING  NONMO-
TORIZED COMMUTING BEFORE JULY FIRST, TWO THOUSAND SEVENTEEN, ARE ALLOWED
A  CREDIT  AGAINST  TAXES  PAYABLE  FOR  AMOUNTS PAID TO OR ON BEHALF OF
EMPLOYEES FOR RIDE SHARING IN VEHICLES CARRYING TWO OR MORE PERSONS, FOR
USING PUBLIC TRANSPORTATION, FOR USING CAR SHARING, OR FOR USING  NONMO-
TORIZED  COMMUTING,  NOT  TO EXCEED ONE HUNDRED DOLLARS PER EMPLOYEE PER
FISCAL YEAR.
  (B) THE CREDIT UNDER THIS SECTION IS EQUAL TO THE AMOUNT PAID TO OR ON
BEHALF OF EACH EMPLOYEE MULTIPLIED BY FIFTY PERCENT, BUT MAY NOT  EXCEED
ONE  HUNDRED  DOLLARS  PER  EMPLOYEE  PER FISCAL YEAR. NO REFUNDS MAY BE
GRANTED FOR CREDITS UNDER THIS SECTION.
  (C) A PERSON MAY NOT TAKE A CREDIT  UNDER  THIS  SECTION  FOR  AMOUNTS
CLAIMED FOR CREDIT BY OTHER PERSONS.
  S 2. The tax law is amended by adding two new sections 187-q and 187-r
to read as follows:
  S  187-Q. CREDIT FOR EMPLOYERS WHO ENCOURAGE EMPLOYEES TO TELEWORK. 1.
ALLOWANCE OF CREDIT. A  TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE

S. 2065                             4

COMPUTED AS PROVIDED IN SECTION THIRTY-FIVE OF THIS CHAPTER, AGAINST THE
TAX IMPOSED BY THIS ARTICLE.
  2.  APPLICATION  OF  CREDIT.  IN  NO EVENT SHALL THE CREDIT UNDER THIS
SECTION BE ALLOWED IN AN AMOUNT WHICH WILL REDUCE  THE  TAX  PAYABLE  TO
LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHT-
Y-THREE  OF  THIS  ARTICLE.  IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE
UNDER THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH  AMOUNT,
ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREAT-
ED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE 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 EIGHT-
Y-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THER-
EON.
  S 187-R. EMPLOYER TAX CREDIT FOR  CERTAIN  AMOUNTS  PAID  FOR  CERTAIN
REIMBURSEMENTS  FOR  TRANSPORTATION.  1. ALLOWANCE OF CREDIT. A TAXPAYER
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN  SECTION  THIR-
TY-SIX OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  2.  APPLICATION  OF  CREDIT.  IN  NO EVENT SHALL THE CREDIT UNDER THIS
SECTION BE ALLOWED IN AN AMOUNT WHICH WILL REDUCE  THE  TAX  PAYABLE  TO
LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHT-
Y-THREE  OF  THIS  ARTICLE.  IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE
UNDER THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH  AMOUNT,
ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREAT-
ED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE 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 EIGHT-
Y-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THER-
EON.
  S 3. Section 210 of the tax law is amended by adding two new  subdivi-
sions 43 and 44 to read as follows:
  43.  CREDIT  FOR  EMPLOYERS  WHO ENCOURAGE EMPLOYEES TO TELEWORK.  (A)
ALLOWANCE AND AMOUNT OF CREDIT. A TAXPAYER, WHO  ENCOURAGES  TELEWORKING
AS  DEFINED  IN  SECTION THIRTY-FIVE OF THIS CHAPTER, SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST THE  TAX
IMPOSED  BY  THIS  ARTICLE.  THE  AMOUNT  OF THE CREDIT SHALL BE FIFTEEN
HUNDRED DOLLARS FOR ELIGIBLE TELEWORK STARTUP EXPENSES PER EMPLOYEE  AND
TWENTY  THOUSAND DOLLARS FOR TELEWORK ASSESSMENT AS DEFINED IN PARAGRAPH
SIX OF SUBDIVISION (A) OF SECTION THIRTY-FIVE OF THIS CHAPTER, AND  FIVE
HUNDRED DOLLARS PER YEAR PER EMPLOYEE WHO TELEWORKS.
  (B)  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.
  44.   EMPLOYER  TAX  CREDIT  FOR  CERTAIN  AMOUNTS  PAID  FOR  CERTAIN
REIMBURSEMENTS FOR TRANSPORTATION. (A) ALLOWANCE AND AMOUNT OF CREDIT. A
TAXPAYER,  WHO  GRANTS  REIMBURSEMENT  FOR  TRANSPORTATION  EXPENSES  AS
DEFINED  IN SECTION THIRTY-SIX OF THIS CHAPTER, SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED IN  THIS  SUBDIVISION,  AGAINST  THE  TAX
IMPOSED  BY  THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL NOT EXCEED ONE
HUNDRED DOLLARS PER EMPLOYEE PER FISCAL YEAR.
  (B) 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. 2065                             5

  S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of the tax law is amended by adding two new clauses (xxxii) and (xxxiii)
to read as follows:

(XXXII) CREDIT FOR EMPLOYERS WHO     AMOUNT OF CREDIT UNDER
ENCOURAGE EMPLOYEES TO               SUBDIVISION FORTY-THREE OF
TELEWORK UNDER SUBSECTION (SS)       SECTION TWO HUNDRED TEN

(XXXIII) CREDIT FOR COMPANIES WHO    AMOUNT OF CREDIT UNDER
GRANT TRANSPORTATION REIMBURSEMENTS  SUBDIVISION FORTY-FOUR OF SECTION
UNDER SUBSECTION (RR)                TWO HUNDRED TEN
  S  5.  Section  606  of  the  tax  law  is  amended by adding four new
subsections (ss), (tt), (uu) and (vv) to read as follows:
  (SS) CREDIT FOR EMPLOYERS WHO ENCOURAGE EMPLOYEES TO  TELEWORK.    (1)
ALLOWANCE  AND  AMOUNT OF CREDIT. A TAXPAYER, WHO ENCOURAGES TELEWORKING
AS DEFINED IN SECTION THIRTY-FIVE OF THIS CHAPTER, SHALL  BE  ALLOWED  A
CREDIT,  TO  BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX
IMPOSED BY THIS ARTICLE. THE AMOUNT  OF  THE  CREDIT  SHALL  BE  FIFTEEN
HUNDRED  DOLLARS  FOR  TELEWORK  START-UP  COSTS PER EMPLOYEE AND TWENTY
THOUSAND DOLLARS FOR TELEWORK ASSESSMENT AS DEFINED IN PARAGRAPH SIX  OF
SUBDIVISION  (A) OF SECTION THIRTY-FIVE OF THIS CHAPTER AND FIVE HUNDRED
DOLLARS PER YEAR PER EMPLOYEE WHO TELEWORKS.
  (2) 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.
  (TT)  EMPLOYER  TAX  CREDIT  FOR  CERTAIN  AMOUNTS  PAID  FOR  CERTAIN
REIMBURSEMENTS FOR TRANSPORTATION. (1) ALLOWANCE AND AMOUNT OF CREDIT. A
TAXPAYER,  WHO, PURSUANT TO REGULATIONS PROMULGATED BY THE COMMISSIONER,
GRANTS REIMBURSEMENTS FOR TRANSPORTATION EXPENSES AS DEFINED IN  SECTION
THIRTY-SIX OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED  IN  THIS  SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
THE AMOUNT OF THE CREDIT  SHALL  NOT  EXCEED  ONE  HUNDRED  DOLLARS  PER
EMPLOYEE PER FISCAL YEAR.
  (2)  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.
  (UU)  CAR  POOL  TOLL TAX CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF THIS PART EQUAL
TO ANY AMOUNTS PAID THROUGH AN ELECTRONIC  TOLL  COLLECTION  SYSTEM,  AS
DEFINED IN SECTION TWENTY-NINE HUNDRED EIGHTY-FIVE OF THE PUBLIC AUTHOR-
ITIES  LAW,  FOR  TOLLS CHARGED TO ENTER THE BOROUGH OF MANHATTAN IN CAR
POOL  ONLY  LANES  ESTABLISHED  PURSUANT  TO  SECTION   TWELVE   HUNDRED
SIXTY-FIVE-C  OF  THE  PUBLIC  AUTHORITIES LAW OR ANY OTHER LAW, RULE OR
REGULATION ESTABLISHING SUCH DESIGNATED CAR POOL TOLL  COLLECTION  LANES
FOR  VEHICLES  ENTERING  MANHATTAN AT DESIGNATED TIMES. THE COMMISSIONER
MAY REQUIRE A TAXPAYER TO FURNISH AS SUPPORT OF HIS  OR  HER  CLAIM  FOR
CREDIT  UNDER  THIS SUBSECTION STATEMENTS SUPPLIED BY AN ELECTRONIC TOLL
COLLECTION AGENCY OR OTHER SUCH PROOFS OF PAYMENT AS SHALL  SATISFY  THE
COMMISSIONER.
  (VV)  COMMERCIAL  VEHICLE  TOLL  TAX  CREDIT.  A TAXPAYER WHO DRIVES A
COMMERCIAL VEHICLE AS DEFINED IN EITHER SUBDIVISION FOUR OF SECTION FIVE
HUNDRED ONE-A OR SUBDIVISION ONE OF SECTION FIVE HUNDRED NINE-P  OF  THE
VEHICLE  AND  TRAFFIC  LAW  SHALL  BE  ALLOWED  A CREDIT AGAINST THE TAX
IMPOSED UNDER SECTION SIX HUNDRED ONE OF THIS PART EQUAL TO ANY  AMOUNTS

S. 2065                             6

PAID  FOR  TOLLS  CHARGED  TO ENTER THE BOROUGH OF MANHATTAN BETWEEN THE
HOURS OF NINE O'CLOCK IN THE EVENING AND SIX O'CLOCK IN THE MORNING  AND
EXITING THE BOROUGH OF MANHATTAN BETWEEN NINE O'CLOCK IN THE EVENING AND
EIGHT O'CLOCK IN THE MORNING ON WEEKDAYS, NOT INCLUDING HOLIDAYS, SATUR-
DAYS  AND SUNDAYS. THE COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS
SUPPORT OF HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION  STATEMENTS
SUPPLIED  BY A TOLL COLLECTION AGENCY OR OTHER SUCH PROOFS OF PAYMENT AS
SHALL SATISFY THE COMMISSIONER.
  S 6. Section 1201-a of the tax  law  is  amended  by  adding  two  new
subsections (e) and (f) to read as follows:
  (E)  CREDIT  FOR  EMPLOYERS  WHO ENCOURAGE EMPLOYEES TO TELEWORK.  ANY
CITY IN THIS STATE HAVING A POPULATION OF ONE MILLION  OR  MORE,  ACTING
THROUGH  ITS  LOCAL  LEGISLATIVE BODY, IS HEREBY AUTHORIZED TO ADOPT AND
AMEND LOCAL LAWS TO ALLOW A CREDIT AGAINST THE GENERAL  CORPORATION  TAX
AND THE UNINCORPORATED BUSINESS TAX IMPOSED PURSUANT TO THE AUTHORITY OF
CHAPTER  SEVEN  HUNDRED  SEVENTY-TWO  OF  THE  LAWS  OF NINETEEN HUNDRED
SIXTY-SIX WHICH SHALL BE SUBSTANTIALLY IDENTICAL TO THE  CREDIT  ALLOWED
UNDER  SECTION THIRTY-FIVE OF THIS CHAPTER. SUCH CREDIT SHALL BE APPLIED
IN A MANNER CONSISTENT WITH THE CREDIT ALLOWED UNDER SUBDIVISION  FORTY-
THREE OF SECTION TWO HUNDRED TEN OF THIS CHAPTER EXCEPT AS MAY BE NECES-
SARY  TO  TAKE  INTO ACCOUNT DIFFERENCES BETWEEN THE GENERAL CORPORATION
TAX AND THE UNINCORPORATED BUSINESS TAX.
  (F) CREDIT FOR COMPANIES WHO ENCOURAGE EMPLOYEES  TO  TELEWORK.    ANY
CITY  IN  THIS  STATE HAVING A POPULATION OF ONE MILLION OR MORE, ACTING
THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED  TO  ADOPT  AND
AMEND  LOCAL  LAWS TO ALLOW A CREDIT AGAINST THE GENERAL CORPORATION TAX
AND THE UNINCORPORATED BUSINESS TAX IMPOSED PURSUANT TO THE AUTHORITY OF
CHAPTER SEVEN HUNDRED  SEVENTY-TWO  OF  THE  LAWS  OF  NINETEEN  HUNDRED
SIXTY-SIX  WHICH  SHALL BE SUBSTANTIALLY IDENTICAL TO THE CREDIT ALLOWED
UNDER SECTION THIRTY-SIX OF THIS CHAPTER. SUCH CREDIT SHALL  BE  APPLIED
IN  A MANNER CONSISTENT WITH THE CREDIT ALLOWED UNDER SUBDIVISION FORTY-
FOUR OF SECTION TWO HUNDRED TEN OF THIS CHAPTER EXCEPT AS MAY BE  NECES-
SARY  TO  TAKE  INTO ACCOUNT DIFFERENCES BETWEEN THE GENERAL CORPORATION
TAX AND THE UNINCORPORATED BUSINESS TAX.
  S 7. Section 1310 of  the  tax  law  is  amended  by  adding  two  new
subsections (g) and (h) to read as follows:
  (G)  CREDIT  FOR  EMPLOYERS  WHO ENCOURAGE EMPLOYEES TO TELEWORK.  (1)
ALLOWANCE AND AMOUNT OF CREDIT. A TAXPAYER, WHO  ENCOURAGES  TELEWORKING
AS  DEFINED  IN  SECTION THIRTY-FIVE OF THIS CHAPTER, SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST  THE  TAX
IMPOSED  BY  THIS  ARTICLE.  THE  AMOUNT  OF THE CREDIT SHALL BE FIFTEEN
HUNDRED DOLLARS FOR ELIGIBLE TELEWORK STARTUP EXPENSES PER EMPLOYEE  AND
TWENTY  THOUSAND DOLLARS FOR TELEWORK ASSESSMENT AS DEFINED IN PARAGRAPH
SIX OF SUBDIVISION (A) OF SECTION THIRTY-FIVE OF THIS CHAPTER  AND  FIVE
HUNDRED DOLLARS PER YEAR PER EMPLOYEE WHO TELEWORKS.
  (2)  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.
  (H)   EMPLOYER  TAX  CREDIT  FOR  CERTAIN  AMOUNTS  PAID  FOR  CERTAIN
REIMBURSEMENTS FOR TRANSPORTATION. (1) ALLOWANCE AND AMOUNT OF CREDIT. A
TAXPAYER, WHO  GRANTS  REIMBURSEMENTS  FOR  TRANSPORTATION  EXPENSES  AS
DEFINED  IN SECTION THIRTY-SIX OF THIS CHAPTER, SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED  IN  THIS  SUBSECTION,  AGAINST  THE  TAX
IMPOSED  BY  THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL NOT EXCEED ONE
HUNDRED DOLLARS PER EMPLOYEE PER FISCAL YEAR.

S. 2065                             7

  (2) 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  8.  Section  1456  of  the  tax  law  is  amended by adding two new
subsections (x) and (y) to read as follows:
  (X) CREDIT FOR EMPLOYERS WHO ENCOURAGE EMPLOYEES  TO  TELEWORK.    (1)
ALLOWANCE  AND  AMOUNT OF CREDIT. A TAXPAYER, WHO ENCOURAGES TELEWORKING
AS DEFINED IN SECTION THIRTY-FIVE OF THIS CHAPTER, SHALL  BE  ALLOWED  A
CREDIT,  TO  BE  COMPUTED AS PROVIDED IN THIS SUBSECTION AGAINST THE TAX
IMPOSED BY THIS ARTICLE. THE AMOUNT  OF  THE  CREDIT  SHALL  BE  FIFTEEN
HUNDRED  DOLLARS FOR ELIGIBLE TELEWORK STARTUP EXPENSES PER EMPLOYEE AND
TWENTY THOUSAND DOLLARS FOR TELEWORK ASSESSMENT AS DEFINED IN  PARAGRAPH
SIX  OF  SUBDIVISION (A) OF SECTION THIRTY-FIVE OF THIS CHAPTER AND FIVE
HUNDRED DOLLARS PER YEAR PER EMPLOYEE WHO TELEWORKS.
  (2) 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.
  (Y)  EMPLOYER  TAX  CREDIT  FOR  CERTAIN  AMOUNTS  PAID  FOR   CERTAIN
REIMBURSEMENTS FOR TRANSPORTATION. (1) ALLOWANCE AND AMOUNT OF CREDIT. A
TAXPAYER,  WHO, PURSUANT TO REGULATIONS PROMULGATED BY THE COMMISSIONER,
GRANTS REIMBURSEMENTS FOR TRANSPORTATION EXPENSES AS DEFINED IN  SECTION
THIRTY-SIX OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED  IN  THIS  SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
THE AMOUNT OF THE CREDIT  SHALL  NOT  EXCEED  ONE  HUNDRED  DOLLARS  PER
EMPLOYEE PER FISCAL YEAR.
  (2)  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 9. Section 1511 of the tax law is amended by adding two new subdivi-
sions (aa) and (bb) to read as follows:
  (AA)  CREDIT  FOR  EMPLOYERS WHO ENCOURAGE EMPLOYEES TO TELEWORK.  (1)
ALLOWANCE AND AMOUNT OF CREDIT. A TAXPAYER, WHO  ENCOURAGES  TELEWORKING
AS  DEFINED  IN  SECTION THIRTY-FIVE OF THIS CHAPTER, SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST THE  TAX
IMPOSED  BY  THIS  ARTICLE.  THE  AMOUNT  OF THE CREDIT SHALL BE FIFTEEN
HUNDRED DOLLARS FOR ELIGIBLE TELEWORK STARTUP EXPENSES PER EMPLOYEE  AND
TWENTY  THOUSAND DOLLARS FOR TELEWORK ASSESSMENT AS DEFINED IN PARAGRAPH
SIX OF SUBDIVISION (A) OF SECTION THIRTY-FIVE OF THIS CHAPTER  AND  FIVE
HUNDRED DOLLARS PER YEAR PER EMPLOYEE WHO TELEWORKS.
  (2)  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.
  (BB)  EMPLOYER  TAX  CREDIT  FOR  CERTAIN  AMOUNTS  PAID  FOR  CERTAIN
REIMBURSEMENTS FOR TRANSPORTATION. (1) ALLOWANCE AND AMOUNT OF CREDIT. A
TAXPAYER, WHO, PURSUANT TO RULES PROMULGATED BY THE COMMISSIONER, GRANTS
REIMBURSEMENTS FOR TRANSPORTATION EXPENSES AS DEFINED IN  SECTION  THIR-
TY-SIX  OF  THIS  CHAPTER,  SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN THIS SUBDIVISION, AGAINST THE TAX IMPOSED BY  THIS  ARTICLE.
THE  AMOUNT  OF  THE  CREDIT  SHALL  NOT  EXCEED ONE HUNDRED DOLLARS PER
EMPLOYEE PER FISCAL YEAR.
  (2) 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

S. 2065                             8

THE FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX
FOR SUCH YEAR OR YEARS.
  S  10.  The  administrative code of the city of New York is amended by
adding a new section 12-140 to read as follows:
  S 12-140 TELEWORKING PROGRAMS. A. EACH AGENCY SHALL ESTABLISH A POLICY
AND PROGRAM TO ALLOW EMPLOYEES TO PERFORM ALL  OR  A  PORTION  OF  THEIR
DUTIES THROUGH TELEWORKING TO THE MAXIMUM EXTENT POSSIBLE WITHOUT DIMIN-
ISHED  EMPLOYEE  PERFORMANCE.  EACH  AGENCY  SHALL DESIGNATE A "TELEWORK
COORDINATOR" TO BE RESPONSIBLE  FOR  OVERSEEING  THE  IMPLEMENTATION  OF
TELEWORKING PROGRAMS.
  B. FOR THE PURPOSES OF THIS SECTION, THE TERM "TELEWORK" SHALL MEAN TO
PERFORM  NORMAL  AND REGULAR WORK FUNCTIONS ON A WORKDAY THAT ORDINARILY
WOULD BE PERFORMED AT THE EMPLOYER'S PRINCIPAL PLACE OF  BUSINESS  AT  A
DIFFERENT  LOCATION,  THEREBY  ELIMINATING OR SUBSTANTIALLY REDUCING THE
PHYSICAL COMMUTE TO AND FROM SUCH EMPLOYER'S PRINCIPAL  PLACE  OF  BUSI-
NESS.  SUCH  TERM SHALL NOT INCLUDE HOME-BASED BUSINESSES, EXTENSIONS OF
THE WORKDAY, OR WORK PERFORMED ON A WEEKEND OR HOLIDAY.
  S 11. The administrative code of the city of New York  is  amended  by
adding a new section 19-184 to read as follows:
  S  19-184  ESTABLISH CAR-POOL LANES.   THE DEPARTMENT, IN CONSULTATION
WITH THE NEW YORK STATE DEPARTMENT OF  TRANSPORTATION,  SHALL  ESTABLISH
HIGH  OCCUPANCY  VEHICLE  LANES ON ROADWAYS, BRIDGES AND TUNNELS LEADING
INTO MANHATTAN, WHERE PRACTICABLE.
  S 12. The vehicle and traffic law is amended by adding a  new  section
1111-d to read as follows:
  S  1111-D.  OWNER  LIABILITY  FOR  FAILURE  OF OPERATOR TO COMPLY WITH
EXPRESS BUS LANE RESTRICTIONS. (A) FOR PURPOSES  OF  THIS  SECTION,  THE
FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  1.  "OWNER"  SHALL  HAVE THE MEANING PROVIDED IN ARTICLE TWO-B OF THIS
CHAPTER;
  2. "EXPRESS BUS LANE PHOTO DEVICE" SHALL MEAN A DEVICE THAT IS CAPABLE
OF OPERATING INDEPENDENTLY OF AN ENFORCEMENT OFFICER AND PRODUCES ONE OR
MORE IMAGES OF EACH VEHICLE AT THE TIME IT IS IN  VIOLATION  OF  EXPRESS
BUS LANE RESTRICTIONS;
  3.  "EXPRESS BUS LANE RESTRICTIONS" SHALL MEAN RESTRICTIONS ON THE USE
OF DESIGNATED TRAFFIC LANES BY VEHICLES  OTHER  THAN  BUSES  IMPOSED  ON
ROUTES WITHIN AN EXPRESS BUS RAPID TRANSIT DEMONSTRATION PROGRAM BY RULE
OR  SIGNS  ERECTED  BY  THE  DEPARTMENT OF TRANSPORTATION OF A CITY THAT
ESTABLISHES SUCH A DEMONSTRATION PROGRAM PURSUANT TO THIS SECTION; AND
  4. "EXPRESS BUS RAPID TRANSIT  DEMONSTRATION  PROGRAM"  SHALL  MEAN  A
PROGRAM  THAT  OPERATES ON ROUTES DESIGNATED BY THE DEPARTMENT OF TRANS-
PORTATION OF A CITY THAT ESTABLISHES SUCH A DEMONSTRATION PROGRAM PURSU-
ANT TO THIS SECTION AND IN A CITY WITH A POPULATION OF  ONE  MILLION  OR
MORE.
  (B) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, EACH CITY WITH A POPU-
LATION  OF  ONE  MILLION  OR  MORE IS HEREBY AUTHORIZED AND EMPOWERED TO
ESTABLISH AN EXPRESS BUS RAPID TRANSIT  DEMONSTRATION  PROGRAM  IMPOSING
MONETARY  LIABILITY ON THE OWNER OF A VEHICLE FOR FAILURE OF AN OPERATOR
THEREOF TO COMPLY WITH EXPRESS BUS LANE RESTRICTIONS  IN  SUCH  CITY  IN
ACCORDANCE WITH THE PROVISIONS OF THIS SECTION. THE DEPARTMENT OF TRANS-
PORTATION  OF  SUCH  CITY,  FOR  PURPOSES  OF THE IMPLEMENTATION OF SUCH
PROGRAM, SHALL OPERATE EXPRESS BUS LANE PHOTO DEVICES ONLY  WITHIN  SUCH
EXPRESS  BUS  RAPID  TRANSIT  DEMONSTRATION  PROGRAM  IN SUCH CITY. SUCH
EXPRESS BUS LANE PHOTO DEVICES MAY BE STATIONARY OR MOBILE AND SHALL  BE
ACTIVATED  AT  LOCATIONS DETERMINED BY SUCH DEPARTMENT OF TRANSPORTATION

S. 2065                             9

AND/OR ON EXPRESS BUSES SELECTED BY SUCH DEPARTMENT OF TRANSPORTATION IN
CONSULTATION WITH THE APPLICABLE MASS TRANSIT AGENCY.
  (C)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW, ALL PHOTOGRAPHS,
MICROPHOTOGRAPHS, VIDEOTAPE, OTHER RECORDED IMAGES OR ANY OTHER  RECORDS
PREPARED OR RECORDED AS PART OF AN EXPRESS BUS LANE CAMERA PILOT PROGRAM
SHALL  BE  FOR THE EXCLUSIVE USE OF THE CITY OF NEW YORK FOR USE RELATED
TO SUCH PILOT PROGRAM AND SHALL NOT BE OPEN TO THE PUBLIC  NOR  USED  IN
ANY  COURT  IN  AN ACTION OR PROCEEDING UNDER THE CIVIL PRACTICE LAW AND
RULES UNLESS SUCH ACTION OR PROCEEDING RELATES TO THE IMPOSITION  OF  OR
INDEMNIFICATION  FOR  LIABILITY PURSUANT TO SUCH PILOT PROGRAM. THE CITY
OF NEW YORK SHALL NOT SELL, DISTRIBUTE OR MAKE AVAILABLE IN ANY WAY, THE
NAMES, ADDRESSES, IMAGES OR OTHER IDENTIFYING INFORMATION  COLLECTED  BY
ANY  MEANS  PURSUANT  TO  THE EXPRESS BUS LANE CAMERA PILOT PROGRAM. THE
FOREGOING RESTRICTION SHALL NOT BE DEEMED TO PRECLUDE  THE  EXCHANGE  OF
SUCH  INFORMATION  BETWEEN  ANY  ENTITIES  WITH JURISDICTION OVER AND/OR
OPERATING A TOLL HIGHWAY, BRIDGE AND/OR TUNNEL FACILITY.
  (D) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO  THE  CONTRARY,  ALL
PHOTOGRAPHS,  MICROPHOTOGRAPHS,  VIDEOTAPE  OR OTHER RECORDED IMAGES, OR
ANY OTHER RECORDS RECORDED OR MAINTAINED AS PART OF AN EXPRESS BUS  LANE
CAMERA PILOT PROGRAM SHALL ONLY BE AVAILABLE IF A LAW ENFORCEMENT AGENCY
REQUESTS SUCH RECORDS AS PART OF A CRIMINAL INVESTIGATION.
  (E)  THE  RELEASE  OF ANY INFORMATION PREPARED, RECORDED OR MAINTAINED
PURSUANT TO AN EXPRESS BUS LANE CAMERA PILOT PROGRAM IN VIOLATION OF THE
TERMS OF THIS SECTION SHALL BE A CLASS A MISDEMEANOR, PUNISHABLE  BY  UP
TO A YEAR IN JAIL OR A FINE OF FIVE THOUSAND DOLLARS.
  (F)  IN  ANY  CITY  THAT  HAS ESTABLISHED AN EXPRESS BUS RAPID TRANSIT
DEMONSTRATION PROGRAM PURSUANT TO SUBDIVISION (B) OF THIS  SECTION,  THE
OWNER  OF  A  VEHICLE  SHALL BE LIABLE FOR A PENALTY IMPOSED PURSUANT TO
THIS SECTION IF SUCH VEHICLE WAS USED OR OPERATED WITH THE PERMISSION OF
THE OWNER, EXPRESS OR IMPLIED, IN VIOLATION  OF  ANY  EXPRESS  BUS  LANE
RESTRICTIONS THAT APPLY TO ROUTES WITHIN SUCH DEMONSTRATION PROGRAM, AND
SUCH  VIOLATION IS EVIDENCED BY INFORMATION OBTAINED FROM AN EXPRESS BUS
LANE PHOTO DEVICE; PROVIDED HOWEVER THAT NO OWNER OF A VEHICLE SHALL  BE
LIABLE FOR A PENALTY IMPOSED PURSUANT TO THIS SECTION WHERE THE OPERATOR
OF  SUCH  VEHICLE  HAS BEEN CONVICTED OF THE UNDERLYING VIOLATION OF ANY
EXPRESS BUS LANE RESTRICTIONS.
  (G) A CERTIFICATE, SWORN TO OR AFFIRMED BY A  TECHNICIAN  EMPLOYED  BY
THE  CITY  IN  WHICH  THE  CHARGED  VIOLATION  OCCURRED OR ITS VENDOR OR
CONTRACTOR, OR A FACSIMILE THEREOF,  BASED  UPON  INSPECTION  OF  PHOTO-
GRAPHS, MICROPHOTOGRAPHS, VIDEOTAPE OR OTHER RECORDED IMAGES PRODUCED BY
AN  EXPRESS  BUS LANE PHOTO DEVICE, SHALL BE PRIMA FACIE EVIDENCE OF THE
FACTS CONTAINED THEREIN. ANY PHOTOGRAPHS, MICROPHOTOGRAPHS, VIDEOTAPE OR
OTHER RECORDED IMAGES EVIDENCING SUCH A VIOLATION SHALL BE AVAILABLE FOR
INSPECTION IN ANY  PROCEEDING  TO  ADJUDICATE  THE  LIABILITY  FOR  SUCH
VIOLATION PURSUANT TO THIS SECTION.
  (H) AN OWNER LIABLE FOR A VIOLATION OF AN EXPRESS BUS LANE RESTRICTION
IMPOSED  ON  ANY ROUTE WITHIN AN EXPRESS BUS RAPID TRANSIT DEMONSTRATION
PROGRAM SHALL BE LIABLE FOR MONETARY  PENALTIES  IN  ACCORDANCE  WITH  A
SCHEDULE  OF  FINES  AND PENALTIES PROMULGATED BY THE PARKING VIOLATIONS
BUREAU OF SUCH CITY; PROVIDED, HOWEVER, THAT THE  MONETARY  PENALTY  FOR
VIOLATING  AN  EXPRESS  BUS  LANE  RESTRICTION  SHALL  NOT  EXCEED FIFTY
DOLLARS; PROVIDED, FURTHER, THAT AN OWNER SHALL BE LIABLE FOR  AN  ADDI-
TIONAL  PENALTY NOT TO EXCEED TWENTY-FIVE DOLLARS FOR EACH VIOLATION FOR
THE FAILURE TO RESPOND TO A NOTICE OF LIABILITY  WITHIN  THE  PRESCRIBED
TIME PERIOD.

S. 2065                            10

  (I)  AN  IMPOSITION OF LIABILITY PURSUANT TO THIS SECTION SHALL NOT BE
DEEMED A CONVICTION OF AN OPERATOR AND SHALL NOT BE  MADE  PART  OF  THE
OPERATING  RECORD OF THE PERSON UPON WHOM SUCH LIABILITY IS IMPOSED, NOR
SHALL IT BE USED FOR INSURANCE PURPOSES IN THE PROVISION OF MOTOR  VEHI-
CLE INSURANCE COVERAGE.
  (J) 1. A NOTICE OF LIABILITY SHALL BE SENT BY FIRST CLASS MAIL TO EACH
PERSON  ALLEGED  TO  BE LIABLE AS AN OWNER FOR A VIOLATION OF AN EXPRESS
BUS LANE RESTRICTION. PERSONAL  DELIVERY  ON  THE  OWNER  SHALL  NOT  BE
REQUIRED.  A MANUAL OR AUTOMATIC RECORD OF MAILING PREPARED IN THE ORDI-
NARY COURSE OF BUSINESS SHALL BE  PRIMA  FACIE  EVIDENCE  OF  THE  FACTS
CONTAINED THEREIN.
  2.  A  NOTICE  OF  LIABILITY SHALL CONTAIN THE NAME AND ADDRESS OF THE
PERSON ALLEGED TO BE LIABLE AS AN OWNER FOR A VIOLATION  OF  AN  EXPRESS
BUS LANE RESTRICTION, THE REGISTRATION NUMBER OF THE VEHICLE INVOLVED IN
SUCH  VIOLATION,  THE LOCATION WHERE SUCH VIOLATION TOOK PLACE, THE DATE
AND TIME OF SUCH VIOLATION AND THE IDENTIFICATION NUMBER OF THE  EXPRESS
BUS  LANE  PHOTO  DEVICE  WHICH RECORDED THE VIOLATION OR OTHER DOCUMENT
LOCATOR NUMBER.
  3. THE NOTICE OF LIABILITY  SHALL  CONTAIN  INFORMATION  ADVISING  THE
PERSON CHARGED OF THE MANNER AND THE TIME IN WHICH HE OR SHE MAY CONTEST
THE LIABILITY ALLEGED IN THE NOTICE. SUCH NOTICE OF LIABILITY SHALL ALSO
CONTAIN  A WARNING TO ADVISE THE PERSONS CHARGED THAT FAILURE TO CONTEST
IN THE MANNER AND TIME PROVIDED SHALL BE DEEMED AN ADMISSION OF  LIABIL-
ITY AND THAT A DEFAULT JUDGMENT MAY BE ENTERED THEREON.
  4.  THE NOTICE OF LIABILITY SHALL BE PREPARED AND MAILED BY THE AGENCY
OR AGENCIES DESIGNATED BY SUCH CITY.
  (K) IF AN OWNER OF A VEHICLE RECEIVES A NOTICE OF  LIABILITY  PURSUANT
TO  THIS  SECTION  FOR  ANY  TIME  PERIOD  DURING WHICH SUCH VEHICLE WAS
REPORTED TO THE POLICE DEPARTMENT AS HAVING BEEN STOLEN, IT SHALL  BE  A
VALID  DEFENSE  TO  AN  ALLEGATION  OF  LIABILITY  FOR A VIOLATION OF AN
EXPRESS BUS LANE RESTRICTION THAT THE VEHICLE HAD BEEN REPORTED  TO  THE
POLICE  AS  STOLEN  PRIOR TO THE TIME THE VIOLATION OCCURRED AND HAD NOT
BEEN RECOVERED BY SUCH TIME.  FOR  PURPOSES  OF  ASSERTING  THE  DEFENSE
PROVIDED  BY  THIS  SUBDIVISION  IT SHALL BE SUFFICIENT THAT AN ORIGINAL
INCIDENT FORM ISSUED BY THE POLICE ON THE  STOLEN  VEHICLE  BE  SENT  BY
FIRST CLASS MAIL TO THE PARKING VIOLATIONS BUREAU OF SUCH CITY.
  (L)  1.  AN  OWNER  WHO  IS A LESSOR OF A VEHICLE TO WHICH A NOTICE OF
LIABILITY WAS ISSUED PURSUANT TO SUBDIVISION (K) OF THIS  SECTION  SHALL
NOT  BE  LIABLE  FOR  THE  VIOLATION OF AN EXPRESS BUS LANE RESTRICTION,
PROVIDED THAT: (I) PRIOR TO THE VIOLATION, THE  LESSOR  HAS  FILED  WITH
SUCH  PARKING  VIOLATIONS  BUREAU  IN  ACCORDANCE WITH THE PROVISIONS OF
SECTION TWO HUNDRED THIRTY-NINE OF THIS CHAPTER; AND (II)  WITHIN  THIR-
TY-SEVEN  DAYS  AFTER  RECEIVING NOTICE FROM SUCH BUREAU OF THE DATE AND
TIME OF A LIABILITY, TOGETHER WITH THE OTHER  INFORMATION  CONTAINED  IN
THE  ORIGINAL NOTICE OF LIABILITY, THE LESSOR SUBMITS TO SUCH BUREAU THE
CORRECT NAME AND ADDRESS OF THE LESSEE OF THE VEHICLE IDENTIFIED IN  THE
NOTICE  OF  LIABILITY  AT THE TIME OF SUCH VIOLATION, TOGETHER WITH SUCH
OTHER ADDITIONAL INFORMATION CONTAINED IN THE  RENTAL,  LEASE  OR  OTHER
CONTRACT DOCUMENT, AS MAY BE REASONABLY REQUIRED BY SUCH BUREAU PURSUANT
TO REGULATIONS THAT MAY BE PROMULGATED FOR SUCH PURPOSE.
  2.  FAILURE  TO COMPLY WITH SUBPARAGRAPH (II) OF PARAGRAPH ONE OF THIS
SUBDIVISION SHALL RENDER THE OWNER LIABLE FOR THE PENALTY PRESCRIBED  IN
THIS SECTION.
  3.  WHERE  THE LESSOR COMPLIES WITH THE PROVISIONS OF PARAGRAPH ONE OF
THIS SUBDIVISION, THE LESSEE  OF  SUCH  VEHICLE  ON  THE  DATE  OF  SUCH
VIOLATION  SHALL  BE DEEMED TO BE THE OWNER OF SUCH VEHICLE FOR PURPOSES

S. 2065                            11

OF THIS SECTION, SHALL BE SUBJECT TO LIABILITY FOR SUCH VIOLATION PURSU-
ANT TO THIS SECTION AND SHALL BE SENT A NOTICE OF LIABILITY PURSUANT  TO
SUBDIVISION (J) OF THIS SECTION.
  (M)  IF  THE  OWNER  LIABLE  FOR  A  VIOLATION  OF AN EXPRESS BUS LANE
RESTRICTION WAS NOT THE OPERATOR OF THE  VEHICLE  AT  THE  TIME  OF  THE
VIOLATION,  THE OWNER MAY MAINTAIN AN ACTION FOR INDEMNIFICATION AGAINST
THE OPERATOR.
  (N) NOTHING IN THIS SECTION SHALL BE CONSTRUED TO LIMIT THE  LIABILITY
OF  AN  OPERATOR  OF  A  VEHICLE  FOR  ANY VIOLATION OF EXPRESS BUS LANE
RESTRICTIONS.
  (O) ANY CITY THAT ADOPTS AN EXPRESS BUS  RAPID  TRANSPORTATION  DEMON-
STRATION  PROGRAM  PURSUANT  TO  SUBDIVISION  (B)  OF THIS SECTION SHALL
SUBMIT A REPORT ON THE RESULTS OF THE USE  OF  EXPRESS  BUS  LANE  PHOTO
DEVICES  TO  THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE AND THE
SPEAKER OF THE ASSEMBLY BY APRIL  FIRST,  TWO  THOUSAND  FOURTEEN.  SUCH
REPORT SHALL INCLUDE, BUT NOT BE LIMITED TO:
  1.  A DESCRIPTION OF THE LOCATIONS AND/OR BUSES WHERE EXPRESS BUS LANE
PHOTO DEVICES WERE USED;
  2. THE TOTAL NUMBER OF VIOLATIONS RECORDED ON  A  MONTHLY  AND  ANNUAL
BASIS;
  3. THE TOTAL NUMBER OF NOTICES OF LIABILITY ISSUED;
  4.  THE  NUMBER  OF  FINES  AND TOTAL AMOUNT OF FINES PAID AFTER FIRST
NOTICE OF LIABILITY;
  5. THE NUMBER OF VIOLATIONS ADJUDICATED AND RESULTS  OF  SUCH  ADJUDI-
CATIONS INCLUDING BREAKDOWNS OF DISPOSITIONS MADE;
  6. THE TOTAL AMOUNT OF REVENUE REALIZED BY SUCH CITY; AND
  7. QUALITY OF THE ADJUDICATION PROCESS AND ITS RESULTS.
  S  13.  The  public authorities law is amended by adding a new section
1265-c to read as follows:
  S 1265-C. PLACEMENT OF CAR POOL ONLY ELECTRONIC TOLL COLLECTION SYSTEM
LANES. THE COMMISSIONER OF TRANSPORTATION SHALL ESTABLISH,  BY  RULE  OR
REGULATION, REQUIREMENTS FOR THE PLACEMENT OF AT LEAST ONE CAR POOL ONLY
ELECTRONIC  TOLL COLLECTION SYSTEM LANE TO BE MADE AVAILABLE BETWEEN THE
HOURS OF SIX O'CLOCK IN THE MORNING AND  NINE  O'CLOCK  IN  THE  MORNING
ENTERING  MANHATTAN AND FOUR O'CLOCK IN THE EVENING AND SEVEN O'CLOCK IN
THE EVENING EXITING  MANHATTAN  ON  WEEKDAYS,  NOT  INCLUDING  HOLIDAYS,
SATURDAYS AND SUNDAYS, FOR THE COLLECTION OF TOLLS AND FARES WHERE ELEC-
TRONIC  TOLL  COLLECTION  SYSTEMS,  AS  DEFINED  IN  SECTION TWENTY-NINE
HUNDRED EIGHTY-FIVE OF THIS TITLE, HAVE  BEEN  DESIGNATED  AT  THE  TOLL
BARRIERS  OPERATED  BY  THE AUTHORITY AT ENTRANCES AND EXITS TO AND FROM
MANHATTAN.   SUCH  RULES  AND  REGULATIONS  SHALL  SPECIFY  THE  GENERAL
LOCATION AND DIRECTION OF THE ROADWAY LANES IN WHICH CAR POOL ONLY ELEC-
TRONIC TOLL COLLECTION SYSTEM LANES SHALL BE LOCATED.
  S  14.  Chapter 774 of the laws of 1950, relating to agreeing with the
state of New Jersey with respect  to  rules  and  regulations  governing
traffic on vehicular crossings operated by the port of New York authori-
ty, is amended by adding a new section 16-d to read as follows:
  S  16-D.  PLACEMENT OF CAR POOL ONLY ELECTRONIC TOLL COLLECTION SYSTEM
LANES. THE COMMISSIONER OF TRANSPORTATION SHALL ESTABLISH,  BY  RULE  OR
REGULATION, REQUIREMENTS FOR THE PLACEMENT OF AT LEAST ONE CAR POOL ONLY
ELECTRONIC  TOLL COLLECTION SYSTEM LANE TO BE MADE AVAILABLE BETWEEN THE
HOURS OF SIX O'CLOCK IN THE MORNING AND  NINE  O'CLOCK  IN  THE  MORNING
ENTERING  MANHATTAN AND FOUR O'CLOCK IN THE EVENING AND SEVEN O'CLOCK IN
THE EVENING EXITING  MANHATTAN  ON  WEEKDAYS,  NOT  INCLUDING  HOLIDAYS,
SATURDAYS AND SUNDAYS, FOR THE COLLECTION OF TOLLS AND FARES WHERE ELEC-
TRONIC TOLL COLLECTION SYSTEMS, AS DEFINED IN SECTION 2985 OF THE PUBLIC

S. 2065                            12

AUTHORITIES  LAW,  HAVE BEEN DESIGNATED AT THE TOLL BARRIERS OPERATED BY
THE AUTHORITY.  SUCH RULES AND REGULATIONS  SHALL  SPECIFY  THE  GENERAL
LOCATION AND DIRECTION OF THE ROADWAY LANES IN WHICH CAR POOL ONLY ELEC-
TRONIC TOLL COLLECTION SYSTEM LANES SHALL BE LOCATED.
  S  15. Section 14 of the transportation law is amended by adding a new
subdivision 31-a to read as follows:
  31-A. TO DEVELOP A STATEWIDE  PROGRAM  PROVIDING  FREE  ASSISTANCE  TO
EMPLOYERS WITH THE DESIGN, DEVELOPMENT AND IMPLEMENTATION OF TELECOMMUT-
ING AS A WORKSITE ALTERNATIVE. SUCH PROGRAM SHALL PROVIDE:
  (A)  INFORMATION,  GUIDANCE  AND  FINDINGS FOR BUSINESSES THAT WANT TO
DEVELOP AND GROW A TELECOMMUTING PROGRAM;
  (B) EXPERIENCED AND KNOWLEDGEABLE CONSULTANTS TO OFFER HELP FOR  EVERY
ASPECT OF A SUCCESSFUL TELECOMMUTING PROGRAM; AND
  (C) TELECOMMUTING NEWS, TRENDS, CASE STUDIES AND MORE.
  S  16. The transportation law is amended by adding a new section 23 to
read as follows:
  S 23. ESTABLISH CAR-POOL LANES. THE DEPARTMENT, IN  CONSULTATION  WITH
THE  NEW  YORK  CITY  DEPARTMENT OF TRANSPORTATION, SHALL ESTABLISH HIGH
OCCUPANCY VEHICLE LANES ON ROADWAYS, BRIDGES AND  TUNNELS  LEADING  INTO
MANHATTAN, WHERE PRACTICABLE.
  S  17.  1.  A  temporary  state commission is hereby created to make a
complete  study  and  investigation  of  the  issues  involving  traffic
congestion in the city of New York.
  2.  a.  Such  commission  shall  consist  of a total of twenty members
appointed as follows: three members shall be appointed by the  mayor  of
the city of New York; three members shall be appointed by the city coun-
cil  of  the  city of New York; the borough president of each borough of
the city of New York shall appoint one member each; three members  shall
be  appointed  by  the  governor;  two members shall be appointed by the
temporary president of the senate; two members shall be appointed by the
speaker of the assembly; one member shall be appointed by  the  minority
leader  of the senate; and one member shall be appointed by the minority
leader of the assembly.
  b. The members shall select one  member  to  serve  as  chair  of  the
commission.
  3.  The department of transportation shall provide the commission such
facilities, assistance, and data as will enable the commission to  carry
out its powers and duties.  Additionally, all other departments or agen-
cies  of  the state or subdivisions thereof shall, at the request of the
chair, provide the commission such facilities, assistance, and  data  as
will enable the commission to carry out its powers and duties.
  4.  The  members  of  the commission shall receive no compensation for
their services, but shall be allowed their actual and necessary expenses
incurred in the performance of their duties hereunder.
  5. The commission may employ and at pleasure remove such personnel  as
it may deem necessary for the performance of its functions and fix their
compensation  within  the amounts made available by appropriation there-
for. The commission may meet and hold  public  and/or  private  hearings
within or without the state, and shall have all the powers of a legisla-
tive committee pursuant to the legislative law.
  6.  For  the  accomplishment  of its purposes, the commission shall be
authorized and empowered to undertake any studies, inquiries, surveys or
analyses it may deem relevant through its own personnel  or  in  cooper-
ation with or by agreement with any other public or private agency.
  7.  The commission may request and shall receive from any court in the
state and from any subdivision, department, board,  bureau,  commission,

S. 2065                            13

office, agency or other instrumentality of the state or of any political
subdivision  thereof  such  facilities,  assistance and data as it deems
necessary or desirable for the proper execution of its powers and duties
and to effectuate the purposes herein set forth.
  8. The commission is hereby authorized and empowered to enter into any
agreements and to do and perform any acts that may be necessary, desira-
ble or proper to carry out the purposes and objectives of this act.
  9.  The commission shall make a report of its findings. The commission
shall submit such report developed by it relating to issues  surrounding
traffic  congestion  in  the city of New York, including any recommenda-
tions for legislative action as it may deem necessary  and  appropriate,
to  the  governor, the temporary president of the senate and the speaker
of the assembly no later than the thirty-first day of  December  in  the
year next succeeding the year in which this act shall have become a law.
  S  18.  The  sum of five hundred million dollars ($500,000,000), or so
much thereof as may be necessary, is hereby appropriated to  the  metro-
politan  transportation  authority  from the local assistance account of
the general fund to be used for increasing the number of  express  buses
on  existing  routes;  increasing  the number of express bus routes; and
establishing bus rapid transit lanes. Such monies shall  be  payable  on
the  audit and warrant of the state comptroller on vouchers certified or
approved by the commissioner of taxation in the manner provided by law.
  S 19. This act shall take effect on  the  one  hundred  twentieth  day
after it shall have become a law; provided, however, that:
  a.  section  fourteen of this act shall take effect upon the enactment
into law by the state of New Jersey of legislation having  an  identical
effect  with  such  section,  but if the state of New Jersey has already
enacted such legislation, section fourteen of this act shall take effect
on the one hundred eightieth day after it shall have become a law;
  b. the commissioner of transportation is authorized  and  directed  to
promulgate   any  rules  and  regulations  necessary  to  implement  the
provisions of this act on or before such effective date; and
  c. the commissioner of transportation  shall  notify  the  legislative
bill  drafting  commission upon the occurrence of the enactment into law
by the state of New Jersey of the legislation provided  for  in  section
fourteen  of this act in order that the commission may maintain an accu-
rate and timely effective data base of the official text of the laws  of
the  state  of  New  York  in furtherance of effecting the provisions of
section 44 of the legislative law and section 70-b of the  public  offi-
cers law.