senate Bill S2410

2013-2014 Legislative Session

Establishes a GPS smartcard advisory council; and provides a personal income tax credit for the purchase of a GPS smartcard

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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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Jan 17, 2013 referred to finance

S2410 - Bill Details

Current Committee:
Senate Finance
Law Section:
Executive Law
Laws Affected:
Add §837-s, Exec L; amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3630A
2009-2010: S2645

S2410 - Bill Texts

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Establishes a GPS smartcard advisory council; provides a personal income tax credit for the purchase of a GPS smartcard.

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BILL NUMBER:S2410

TITLE OF BILL: An act to amend the executive law, in relation to
establishing a GPS smartcard technology advisory council and to amend
the tax law, in relation to providing a personal income tax credit for
the purchase of smart chip global tracking (GPS) smartcard for kids

PURPOSE:
The purpose of this bill is to provide a tax credit for the purchase
of a GPS Smartcard for parents who might need help locating their
child.

SUMMARY OF PROVISIONS:
This bill amends Article 35 of the New York State Executive Law by
adding § 837-s. § 837-s will create a GPS SmartCard Technology
Advisory Council that would consist of eight total members. Five or
these members would belong to the missing and exploited children
clearinghouse of the Division of Criminal Justice Services. The other
three members would need at least five years of experience in
technology of locator systems and/or global positioning system
technology. In addition to this new section this bill would give
parents a refundable credit towards the Personal Income Tax for the
cost of a GPS Smart card purchased for their children up to
seventy-five dollars per unit. In order to receive this refundable
credit the child cannot exceed seventeen years of age.

EXISTING LAW:
S.7164 (2008) Held in Finance
S.2645 (2010) Held in Finance

JUSTIFICATION:
In New York State there are a great number of children that come up
missing each day. There are a variety of forms that a parent can lose
track of their child; runaway, kidnapped, lost, etc. By creating this
new council to oversee global tracking devices for children, parents
increase their chances of tracking their children if anything
unexpected happens to them. It also assists police officials a great
deal when a child is reported missing and they are running an
investigation. By providing a refundable tax credit when parents
purchase the GP8 Smartcard, more parents will be in the financial
position to purchase the device for their child/children. This will
not only help parents and police officials but it will also provide
additional security for the child who carries one of these tracking
devices.

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This Act shall take effect immediately; provided, that the members of
the GPS Smart card technology advisory council established pursuant
to section one of this act shall have become a law; and provided,
further that the tax credit for GPS Smart cards provided by section


two of this act shall apply to taxable years beginning on and after
the first of January next succeeding the date on which this act shall
have become a law.

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

                                  2410

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

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

AN ACT to amend the executive law, in relation  to  establishing  a  GPS
  smartcard  technology  advisory  council  and to amend the tax law, in
  relation to providing a personal income tax credit for the purchase of
  smart chip global tracking (GPS) smartcard for kids

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

  Section  1. The executive law is amended by adding a new section 837-s
to read as follows:
  S 837-S. GPS SMARTCARD TECHNOLOGY ADVISORY COUNCIL. 1. THERE IS HEREBY
ESTABLISHED IN THE OFFICE A GPS SMARTCARD TECHNOLOGY ADVISORY COUNCIL TO
ADVISE THE OFFICE ON LOCATOR TECHNOLOGY,  INCLUDING  GLOBAL  POSITIONING
TECHNOLOGY.  SUCH COUNCIL SHALL CONSIST OF EIGHT PERSONS SELECTED BY THE
DIRECTOR OF WHOM FIVE SHALL BE MEMBERS  OF  THE  MISSING  AND  EXPLOITED
CHILDREN  CLEARINGHOUSE  OF  THE DIVISION AND THREE SHALL BE INDIVIDUALS
WITH AT LEAST FIVE YEARS OF EXPERIENCE  IN  THE  TECHNOLOGY  OF  LOCATOR
SYSTEMS  AND/OR GLOBAL POSITIONING SYSTEM TECHNOLOGY. THE MEMBERS OF THE
ADVISORY COUNCIL SHALL RECEIVE NO COMPENSATION FOR THEIR SERVICES  HERE-
UNDER,  BUT  SHALL  BE  ENTITLED  TO  REIMBURSEMENT FOR THEIR ACTUAL AND
NECESSARY TRAVELING AND OTHER EXPENSES INCURRED BY  THEM  IN  CONNECTION
WITH THE PERFORMANCE OF THEIR DUTIES UNDER THIS SECTION.
  2.  THE  COUNCIL  SHALL,  AFTER  INVESTIGATION AND UPON MAJORITY VOTE,
FORWARD TO THE DIRECTOR RECOMMENDATIONS ON  LOCATOR  TECHNOLOGY  MODELS,
INCLUDING  GPS  SMARTCARDS,  AVAILABLE FOR PURCHASE BY INDIVIDUALS WHICH
WOULD HELP PARENTS IN LOCATING THEIR CHILDREN.   IF THE  DIRECTOR  SHALL
AGREE WITH THE RECOMMENDATIONS, THE DIRECTOR MAY PROMULGATE SUCH LIST AS
A  REGULATION  OF  THE  DEPARTMENT,  AND  SHALL  FORWARD THE LIST TO THE
COMMISSIONER OF TAXATION AND FINANCE.  SUCH LIST SHALL  BE  UPDATED  NOT
LATER THAN ONCE EACH YEAR, ON OR BEFORE NOVEMBER FIRST.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05579-01-3

S. 2410                             2

  S  2. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
  (VV) CREDIT FOR PURCHASE OF GPS SMARTCARD. A TAXPAYER SHALL BE ALLOWED
A  CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE FOR THE PURCHASE, OTHER THAN FOR RESALE,  OF  A  GLOBAL  POSITIONING
SMARTCARD  THAT  HAS  BEEN RECOMMENDED PURSUANT TO SECTION EIGHT HUNDRED
THIRTY-SEVEN-S OF THE EXECUTIVE LAW. THE AMOUNT OF THE CREDIT  SHALL  BE
THE  COST TO THE TAXPAYER OF SUCH GLOBAL POSITIONING SMARTCARD PURCHASED
DURING THE TAXABLE YEAR, SUCH CREDIT NOT TO EXCEED SEVENTY-FIVE  DOLLARS
WITH  RESPECT  TO  EACH  UNIT  PURCHASED,  PROVIDED, HOWEVER, THAT (1) A
TAXPAYER SHALL NOT BE ENTITLED TO CLAIM THE CREDIT  AUTHORIZED  BY  THIS
SUBSECTION  MORE  OFTEN  THAN  ONCE  DURING  ANY PERIOD OF THREE TAXABLE
YEARS; AND (2) THE TAXPAYER SHALL NOT BE ENTITLED TO CREDIT  UNLESS  THE
GPS  SMARTCARD SHALL HAVE BEEN PURCHASED FOR AN ELIGIBLE CHILD LESS THAN
SEVENTEEN YEARS OF AGE.
  S 3. This act shall take effect immediately; provided that the members
of the GPS smartcard technology advisory council established pursuant to
section one of this act shall be selected no later than  90  days  after
this  act  shall  have  become a law; and provided, further that the tax
credit for GPS smartcards provided by section  two  of  this  act  shall
apply  to taxable years beginning on and after the first of January next
succeeding the date on which this act shall have become a law.

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