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.