senate Bill S3601A

2013-2014 Legislative Session

Establishes a credit for purchase and installation of a seat belt violation alert system

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 10, 2014 print number 3601a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Feb 07, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S3601 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S4375B

S3601 - Bill Texts

view summary

Establishes a credit for purchase and installation of a seat belt violation alert system.

view sponsor memo
BILL NUMBER:S3601

TITLE OF BILL: An act to amend the tax law, in relation to establishing
a credit for the installation of a seat belt violation alert system

PURPOSE: A tax payer shall receive a tax credit amounting to 50% of the
installation of a seat belt violation alert system not to exceed $250. A
seat belt violation warning system is a device which features an indica-
tor on the outside of the vehicle which can alert officers to someone
not properly buckled in the vehicle.

SUMMARY OF SPECIFIC PROVISIONS: This bill would provide a tax credit
for the installation of a seat belt violation alert system credit
amounting to 50%- of the installation of a seat belt violation alert
system not to exceed $250.

JUSTIFICATION: While mandatory seat belt laws have increased the use of
seat belts and allowed officers to crack down on violators, it is still
very difficult to tell if a person is wearing their seat belt or not.
This would provide a tax credit for people to install such devices on
their car in the hope this will increase seat belt usage.

LEGISLATIVE HISTORY: 2012: S.4375 Referred to Investigations/A.5817
Referred to Ways & Means 2011: S.4375 Referred to Investigations/A.5187
Referred to Ways & Means

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect on the first of January next
succeeding the date on which it shall become law.

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

                                  3601

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to establishing  a  credit  for
  the installation of a seat belt violation alert system

  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 46 to read as follows:
  46. CREDIT FOR INSTALLATION OF SEAT BELT VIOLATION ALERT SYSTEM. (A) A
TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS HEREINAFTER
PROVIDED, AGAINST THE TAX IMPOSED BY THIS  ARTICLE,  FOR  THE  PURCHASE,
OTHER  THAN  FOR RESALE, AND INSTALLATION OF A SEAT BELT VIOLATION ALERT
SYSTEM.
  (B) FOR THE PURPOSES OF THIS SUBDIVISION, THE  FOLLOWING  TERMS  SHALL
HAVE THE FOLLOWING MEANINGS:
  (1)  "ELECTRONIC  INDICATOR"  SHALL  MEAN  ANY  DISPLAY  SYSTEM ON THE
OUTSIDE OF A MOTOR VEHICLE THAT REGISTERS THE FAILURE OF A PASSENGER  TO
PROPERLY SECURE THEIR SAFETY BELT WITHIN SUCH VEHICLE.
  (2)  "SEAT  BELT VIOLATION ALERT SYSTEM" SHALL MEAN ANY DEVICE, WHICH,
UPON INSTALLATION IN AND ON A MOTOR VEHICLE, SIGNALS OR OTHERWISE ALERTS
POLICE OFFICERS, BY WAY OF AN ELECTRONIC INDICATOR ON THE OUTSIDE OF THE
VEHICLE, THAT AN INDIVIDUAL IN  SUCH  VEHICLE  HAS  FAILED  TO  PROPERLY
SECURE THEIR SAFETY BELT.
  (C)  THE  AMOUNT  OF  CREDIT SHALL BE FIFTY PERCENT OF THE COST TO THE
TAXPAYER FOR THE PURCHASE  AND  INSTALLATION  OF  SUCH  SECURITY  SYSTEM
DURING  THE  TAXABLE  YEAR  OF  PURCHASE,  SUCH CREDIT NOT TO EXCEED TWO
HUNDRED FIFTY DOLLARS WITH RESPECT TO EACH  PURCHASE  AND  INSTALLATION.
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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03838-01-3

S. 3601                             2

  S 2. Section 606 of the tax law is amended by adding a new  subsection
(s-1) to read as follows:
  (S-1)  CREDIT  FOR INSTALLATION OF SEAT BELT VIOLATION ALERT SYSTEM. A
TAXPAYER SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST  THE
TAX  IMPOSED BY THIS ARTICLE FOR THE PURCHASE AND INSTALLATION OF A SEAT
BELT VIOLATION ALERT SYSTEM, AS SUCH  TERM  IS  DEFINED  IN  SUBDIVISION
FORTY-SIX  OF  SECTION  TWO  HUNDRED  TEN OF THIS CHAPTER. THE AMOUNT OF
CREDIT SHALL BE FIFTY PERCENT  OF  THE  COST  OF  THE  TAXPAYER  OF  THE
PURCHASE  AND  INSTALLATION  OF  THE  SECURITY SYSTEM DURING THE TAXABLE
YEAR, SUCH CREDIT NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS  WITH  RESPECT
TO EACH SYSTEM PURCHASED AND INSTALLED.
  S  3. 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) CREDIT FOR INSTALLATION       AMOUNT OF CREDIT UNDER
OF SEAT BELT VIOLATION ALERT         SUBDIVISION FORTY-SIX OF SECTION
SYSTEM UNDER SUBSECTION (S-1)        TWO HUNDRED TEN
  S  4. This act shall take effect on the first of January next succeed-
ing the date on which it shall become a law.

S3601A (ACTIVE) - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S4375B

S3601A (ACTIVE) - Bill Texts

view summary

Establishes a credit for purchase and installation of a seat belt violation alert system.

view sponsor memo
BILL NUMBER:S3601A

TITLE OF BILL: An act to amend the tax law, in relation to
establishing a credit for the installation of a seat belt violation
alert system

PURPOSE:

A tax payer shall receive a tax credit amounting to 50% of the
installation of a seat belt violation alert system not to exceed $250.
A seat belt violation warning system is a device which features an
indicator on the outside of the vehicle which can alert officers to
someone not properly buckled in the vehicle.

SUMMARY OF SPECIFIC PROVISIONS:

This bill would provide a tax credit for the installation of a seat
belt violation alert system credit amounting to 50% of the
installation of a seat belt violation alert system not to exceed $250.

JUSTIFICATION:

While mandatory seat belt laws have increased the use of seat belts
and allowed officers to crack down on violators, it is still very
difficult to tell if a person is wearing their seat belt or not. This
would provide a tax credit for people to install such devices on their
car in the hope this will increase seat belt usage.

LEGISLATIVE HISTORY:

2013: S.3601 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS/
A.1006 Referred to Ways and Means
2012: S.4375 Referred to Investigations/A.5817 Referred to Ways &
Means
2011: S.4375 Referred to Investigations/A.5187 Referred to Ways &
Means

FISCAL IMPLICATIONS:

Undetermined.

EFFECTIVE DATE:

This act shall take effect on the first of January next succeeding the
date on which it shall become law.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3601--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend the tax law, in relation to establishing a credit for
  the installation of a seat belt violation alert system

  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. CREDIT FOR INSTALLATION OF SEAT BELT VIOLATION ALERT SYSTEM. (A) A
TAXPAYER SHALL BE ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER
PROVIDED,  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE, FOR THE PURCHASE,
OTHER THAN FOR RESALE, AND INSTALLATION OF A SEAT BELT  VIOLATION  ALERT
SYSTEM.
  (B)  FOR  THE  PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  (1) "ELECTRONIC INDICATOR"  SHALL  MEAN  ANY  DISPLAY  SYSTEM  ON  THE
OUTSIDE  OF A MOTOR VEHICLE THAT REGISTERS THE FAILURE OF A PASSENGER TO
PROPERLY SECURE THEIR SAFETY BELT WITHIN SUCH VEHICLE.
  (2) "SEAT BELT VIOLATION ALERT SYSTEM" SHALL MEAN ANY  DEVICE,  WHICH,
UPON INSTALLATION IN AND ON A MOTOR VEHICLE, SIGNALS OR OTHERWISE ALERTS
POLICE OFFICERS, BY WAY OF AN ELECTRONIC INDICATOR ON THE OUTSIDE OF THE
VEHICLE,  THAT  AN  INDIVIDUAL  IN  SUCH  VEHICLE HAS FAILED TO PROPERLY
SECURE THEIR SAFETY BELT.
  (C) THE AMOUNT OF CREDIT SHALL BE FIFTY PERCENT OF  THE  COST  TO  THE
TAXPAYER  FOR  THE  PURCHASE  AND  INSTALLATION  OF SUCH SECURITY SYSTEM
DURING THE TAXABLE YEAR OF PURCHASE,  SUCH  CREDIT  NOT  TO  EXCEED  TWO
HUNDRED  FIFTY  DOLLARS  WITH RESPECT TO EACH PURCHASE AND INSTALLATION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03838-02-4

S. 3601--A                          2

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.
  S  2. Section 606 of the tax law is amended by adding a new subsection
(s-1) to read as follows:
  (S-1) CREDIT FOR INSTALLATION OF SEAT BELT VIOLATION ALERT  SYSTEM.  A
TAXPAYER  SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE
TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE AND INSTALLATION OF A  SEAT
BELT  VIOLATION  ALERT  SYSTEM,  AS  SUCH TERM IS DEFINED IN SUBDIVISION
FORTY-EIGHT OF SECTION TWO HUNDRED TEN OF THIS CHAPTER.  THE  AMOUNT  OF
CREDIT  SHALL  BE  FIFTY  PERCENT  OF  THE  COST  TO THE TAXPAYER OF THE
PURCHASE AND INSTALLATION OF THE  SECURITY  SYSTEM  DURING  THE  TAXABLE
YEAR,  SUCH  CREDIT NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS WITH RESPECT
TO EACH SYSTEM PURCHASED AND INSTALLED.
  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 INSTALLATION     AMOUNT OF CREDIT UNDER
OF SEAT BELT VIOLATION ALERT         SUBDIVISION FORTY-EIGHT OF SECTION
SYSTEM UNDER SUBSECTION (S-1)        TWO HUNDRED TEN
  S 4. This act shall take effect on the first of January next  succeed-
ing the date on which it shall become a law.

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