S T A T E O F N E W Y O R K
________________________________________________________________________
S. 5195--A A. 7347--A
Cal. No. 353
2013-2014 Regular Sessions
S E N A T E - A S S E M B L Y
May 14, 2013
___________
IN SENATE -- Introduced by Sens. GIPSON, AVELLA, DILAN, LATIMER, MONT-
GOMERY -- read twice and ordered printed, and when printed to be
committed to the Committee on Investigations and Government Operations
-- recommitted to the Committee on Investigations and Government Oper-
ations 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. BARRETT, GUNTHER, ROBERTS, STIRPE,
SANTABARBARA, RIVERA, BLANKENBUSH, CROUCH, BARCLAY, DiPIETRO, McLAUGH-
LIN, JAFFEE -- Multi-Sponsored by -- M. of A. ARROYO, GLICK, MAGEE,
McDONOUGH, OAKS, SKARTADOS -- read once and referred to the Committee
on Ways and Means -- 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 establishing a tax credit
for farm vehicle tolls
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 48 to read as follows:
48. FARM VEHICLE TOLLS TAX CREDIT. (A) TAXPAYERS WHO OPERATE FARM
VEHICLES ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE TOLLS
TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE OF THE
TAX YEAR PROVIDED, HOWEVER, THAT THE UNUSED PORTION OF ANY TAX CREDIT
CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
(B) FOR THE PURPOSES OF THIS SECTION, "FARM VEHICLE" SHALL MEAN A
VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES AND
AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR OF
NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND OPER-
ATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED TO OR FROM THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10588-03-4
S. 5195--A 2 A. 7347--A
FARM AND IS NOT USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
(C) THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE NEW
YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
THE FARM VEHICLE TOLLS TAX CREDIT.
(D) TAXPAYER CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT SHALL SUBMIT
COPIES OF NEW YORK STATE THRUWAY TOLL RECEIPTS WITH TAX RETURNS THAT
CLAIM A TAX CREDIT.
S 2. Section 606 of the tax law is amended by adding a new subsection
(xx) to read as follows:
(XX) CREDIT FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR NEW YORK
STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES, TO BE
COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
(2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
OF NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND
OPERATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED TO OR FROM THE
FARM AND IS NOT USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
(3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE SEVENTY-FIVE
PERCENT OF THE NEW YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR
FARM VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS SUBSECTION
BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxvii) to read as
follows:
(XXXVII) CREDIT FOR FARM AMOUNT OF CREDIT
VEHICLE TOLLS UNDER UNDER SUBDIVISION
SUBSECTION (XX) FORTY-EIGHT OF SECTION
TWO HUNDRED TEN
S 4. This act shall take effect immediately; provided, however, that
the credits established by sections one, two and three of this act shall
apply to taxable years beginning on or after January 1, 2015.