senate Bill S3460

2013-2014 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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Senate Actions - UPPERCASE
Jan 08, 2014 referred to transportation
Feb 04, 2013 referred to transportation

S3460 - Bill Details

Current Committee:
Law Section:
Vehicle and Traffic Law
Laws Affected:
Add Art 12-D §§399-p - 399-s, V & T L; add §38, amd §§210 & 606, Tax L; amd §2336, Ins L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S640
2009-2010: S7663

S3460 - Bill Texts

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

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BILL NUMBER:S3460

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 safe-
ty act

PURPOSE: To increase the safety of taxicab and livery drivers by
encouraging 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: TEE 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 commis-
sioner of Motor Vehicles in properly classifying and promulgating regu-
lations 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 S 148-a or provides a livery
service per 5 121-e of the Vehicle and Traffic Law.

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 Commis-
sioner 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 Commis-
sioner 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 38, 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 for S corporations.

Section 5. Provides for a non-refundable tax credit against the personal
income tax.

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 over-
all safety for those travelling in cabs. In addition, These devices
could help reduce insurance premiums and enhance traffic safety.

LEGISLATIVE HISTORY: S.640 of 2012 - Referred to Transportation S.7663
of 2010 - Referred to Transportation

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Immediately, and shall apply to taxable years beginning
on or after January 1, 2014.

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

                                  3460

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 4, 2013
                               ___________

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

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-EIGHT 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07243-02-3

S. 3460                             2

  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
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-EIGHT 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-EIGHT
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  38  to  read  as
follows:
  S  38.  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.

S. 3460                             3

  (C)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER: (1) SUBDIVI-
SION 46 OF SECTION 210; AND (2) SUBSECTION (VV) OF SECTION 606.
  S 3. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
  46.  BLACK  BOX  CREDIT.  (A) ALLOWANCE OF CREDIT. A TAXPAYER ELIGIBLE
PURSUANT TO THE PROVISIONS OF SECTION THIRTY-EIGHT OF THIS CHAPTER SHALL
BE ALLOWED A TAX CREDIT COMPUTED AS PROVIDED FOR IN SUCH  SECTION  THIR-
TY-EIGHT 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  HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
SUBDIVISION ONE OF THIS SECTION.  IF,  HOWEVER,  THE  AMOUNT  OF  CREDIT
ALLOWABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH  AMOUNT,  ANY  AMOUNT  OF THE CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE
YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND BE DEDUCTED
FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended  by adding a new clause (xxxv) to read as
follows:
(XXXV) BLACK BOX CREDIT UNDER        AMOUNT OF CREDIT FOR THE PURCHASE
SUBSECTION (VV).                     AND INSTALLATION OF QUALIFIED BLACK
                                     BOXES UNDER SUBDIVISION FORTY-SIX
                                     OF SECTION TWO HUNDRED TEN.
  S 5. Section 606 of the tax law is amended by adding a new  subsection
(vv) to read as follows:
  (VV)  BLACK  BOX  CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER ELIGIBLE
PURSUANT TO SECTION THIRTY-EIGHT OF THIS  CHAPTER  SHALL  BE  ALLOWED  A
CREDIT  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, SUCH EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR
OR  YEARS  AND  MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR
YEARS.
  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, 2014.

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