Senate Bill S4025

2013-2014 Legislative Session

Relates to a retail filling station emergency generating system tax credit

download bill text pdf

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to energy and telecommunications
Mar 05, 2013	referred to energy and telecommunications

co-Sponsors

View additional co-sponsors

2013-S4025 (ACTIVE) - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Public Service Law
Laws Affected:: Add §73, Pub Serv L; amd §§210 & 606, Tax L

2013-S4025 (ACTIVE) - Summary

Establishes a retail filling station emergency generating system tax credit.

2013-S4025 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4025

TITLE  OF  BILL:    An act to amend the public service law and the tax
law, in relation to establishing the retail filling station  emergency
generating tax credit

PURPOSE:  To  provide  a tax credit to retail fueling stations for the
installation of a renewable energy generating  back-up  system  or  an
emergency back-up generator

SUMMARY OF PROVISIONS:

Section  1-Creates a new section 73 of the public service law to allow
for the Department of Public Service to obtain information as to those
businesses who have been granted a tax credit under this bill

Section 2-Amends section 210 of the  tax  law  to  create  the  retail
filling station emergency generating system credit, defines terms, and
places the value of the credit at a maximum of $5000 for a traditional
back-up  generator  and  up  to  $15,000  for  a  renewable  emergency
generating system.

Section 3-Amends Section 606 of the  tax  law  to  add  a  new  clause
creating this credit

Section  4-  Amends  Section  606  of  the  tax  law  by  adding a new

subsection (vv) that creates  the  retail  filling  station  emergency
generating  system  credit, defines terms, and places the value of the
credit at a maximum of $5000 for a traditional back-up  generator  and
up to $15,000 for a renewable emergency generating system.

Section 5-Sets forth the effective date

JUSTIFICATION:  One of the many problems that New Yorkers faced in the
aftermath of Hurricane  Sandy  was  a  severe  shortage  of  available
gasoline  in  the  downstate  region. This was at least partially as a
result of a lack of back-up generators at retail fuel stations,  which
made it impossible to utilize pumps. In the aftermath of the storm the
legislature  and the Executive and local governments are searching for
ways to make sure that should a storm like Sandy strike  any  part  of
our state in the future, we will be better prepared.

In  some  cases  municipalities have passed local ordinances requiring
filling station owners to purchase and  maintain  back-up  generators,
These  ordinances  place  a  huge mandate on local small businesses to
shoulder the entire cost of installing a system, which could  lead  to
higher  retail  prices  and  eventually  less  filling  stations doing
business in those communities. This bill seeks  to  address  the  same
overall  concern, but in place of a Mandate, it offers an incentive to
support  gas  station  owners  who  are  acting  to  install   back-up
generators.

In addition to being good for business the credit is also good for the
environment  because  it  offers  a larger credit of up to $15,000 for
those businesses who install a renewable  energy  back  up  generating
system  as  opposed  to a traditional system. This will encourage more


owners to use renewable  energy  and  better  storage  solutions,  and
further  our  state's  environmental  goals  at  the  same time as our
business and storm response related goals. As such, this represents  a
win-win  for  consumers,  small  businesses, the environment and state
government alike.

Legislative History: This is a new bill

Fiscal Implications: To be determined

Effective Date: Immediately, with provisions

2013-S4025 (ACTIVE) - Bill Text download pdf

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

                                  4025

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              March 5, 2013
                               ___________

Introduced  by Sens. MAZIARZ, GOLDEN, BONACIC, FUSCHILLO, HANNON, LATIM-
  ER, SEWARD -- read twice and ordered printed, and when printed  to  be
  committed to the Committee on Energy and Telecommunications

AN  ACT  to amend the public service law and the tax law, in relation to
  establishing the retail filling station emergency generating tax cred-
  it

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

  Section  1.  The public service law is amended by adding a new section
73 to read as follows:
  S 73. COORDINATION WITH CERTAIN PROVISIONS OF THE TAX LAW. THE DEPART-
MENT MAY REQUEST FROM THE DEPARTMENT OF TAXATION AND FINANCE A  LIST  OF
RETAIL  FILLING STATIONS THAT HAVE BEEN GRANTED A RETAIL FILLING STATION
EMERGENCY GENERATING SYSTEM TAX CREDIT AS SUCH CREDIT  IS  DESCRIBED  IN
SUBDIVISION  FORTY-SIX  OF  SECTION  TWO HUNDRED TEN OF THE TAX LAW. THE
LIST SHALL INCLUDE THE LOCATION OF THE  FILLING  STATION  RECEIVING  THE
CREDIT,  A  DESCRIPTION  OF THE EMERGENCY GENERATING SYSTEM TO WHICH THE
CREDIT RELATES, THE AMOUNT OF THE CREDIT, AND THE TAX YEAR FOR WHICH THE
CREDIT WAS GRANTED.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
  46. RETAIL FILLING STATION EMERGENCY GENERATING SYSTEM TAX CREDIT. (A)
ALLOWANCE OF CREDIT. A TAXPAYER WHO IS ENGAGED IN THE BUSINESS OF  SELL-
ING MOTOR FUEL OR DIESEL MOTOR FUEL AT RETAIL SHALL BE ALLOWED A CREDIT,
TO BE COMPUTED AS PROVIDED IN PARAGRAPH (C) OF THIS SUBDIVISION, AGAINST
THE  TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE AND INSTALLATION OF AN
EMERGENCY BACK-UP GENERATOR OR A RENEWABLE EMERGENCY  GENERATING  SYSTEM
THAT  IS CAPABLE OF PROVIDING EMERGENCY POWER TO FUEL PUMPS AT A FILLING
STATION OWNED BY THE TAXPAYER THAT IS LOCATED IN THIS STATE. A  TAXPAYER
MAY CLAIM CREDIT PURSUANT TO THIS SUBDIVISION FOR EACH EMERGENCY BACK-UP
GENERATOR  OR RENEWABLE EMERGENCY GENERATING SYSTEM INSTALLED AT A FILL-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08915-01-3

S. 4025                             2

ING STATION OWNED BY  THE  TAXPAYER  THAT  IS  LOCATED  IN  THIS  STATE;
PROVIDED, HOWEVER, THAT THE TAXPAYER SHALL NOT CLAIM MORE THAN ONE CRED-
IT FOR ANY ONE FILLING STATION.
  (B) DEFINITIONS. FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING DEFI-
NITIONS SHALL APPLY:
  (1) "AT RETAIL" SHALL MEAN A FILLING STATION WHERE SUCH FUEL IS STORED
PRIMARILY  FOR  SALE  BY  DELIVERY  DIRECTLY INTO THE ORDINARY FUEL TANK
CONNECTED WITH THE ENGINE OF A MOTOR VEHICLE TO BE CONSUMED IN THE OPER-
ATION OF SUCH MOTOR VEHICLE OR WHERE SUCH FUEL IS STORED  PRIMARILY  FOR
SALE BY DELIVERY DIRECTLY INTO THE ORDINARY FUEL TANK CONNECTED WITH THE
ENGINE OF A VESSEL TO BE CONSUMED IN THE OPERATION OF SUCH VESSEL.
  (2)  "DIESEL MOTOR FUEL" SHALL HAVE THE SAME MEANING AS THE TERM HIGH-
WAY DIESEL MOTOR FUEL AS DEFINED IN SECTION TWO  HUNDRED  EIGHTY-TWO  OF
THIS CHAPTER.
  (3)  "FILLING STATION" SHALL MEAN ANY PREMISES WHEREON THE RETAIL SALE
OF MOTOR FUELS IS CONDUCTED AS THE PRINCIPAL BUSINESS.
  (4) "RENEWABLE EMERGENCY GENERATING SYSTEM" SHALL  MEAN  A  GENERATING
SYSTEM  POWERED  BY  A  RENEWABLE  ENERGY  TECHNOLOGY, INCLUDING BUT NOT
LIMITED TO SOLAR, WIND OR FUEL CELL, OPERATING IN CONCERT WITH AN ENERGY
STORAGE DEVICE, INCLUDING BUT NOT LIMITED TO A BATTERY STORAGE DEVICE OR
DEVICES, FLYWHEEL OR SIMILAR DEVICE.
  (5) "EMERGENCY BACK-UP GENERATOR"  SHALL  MEAN  A  BACK-UP  GENERATING
SYSTEM,  OTHER  THAN  A  RENEWABLE  EMERGENCY GENERATING SYSTEM, THAT IS
CAPABLE OF PROVIDING EMERGENCY POWER TO FUEL PUMPS AT A FILLING STATION.
  (6) "MOTOR FUEL" SHALL HAVE THE SAME MEANING AS IN SECTION TWO HUNDRED
EIGHTY-TWO OF THIS CHAPTER.
  (C) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE EQUAL TO THE LESS-
ER OF (I) THE COST TO PURCHASE AND INSTALL AN EMERGENCY BACK-UP  GENERA-
TOR OR A RENEWABLE EMERGENCY GENERATING SYSTEM, AS APPLICABLE AT A FILL-
ING STATION LOCATED IN THIS STATE MINUS ANY AMOUNTS FOR SUCH PURCHASE OR
INSTALLATION THAT WERE DEDUCTED BY THE TAXPAYER FOR FEDERAL PURPOSES, OR
(II)  FIVE  THOUSAND DOLLARS IN THE CASE OF AN EMERGENCY BACK-UP GENERA-
TOR, OR FIFTEEN THOUSAND DOLLARS IN THE CASE OF  A  RENEWABLE  EMERGENCY
GENERATING SYSTEM.
  (D)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS
THAN  THE  HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPH (C) OF SUBDIVI-
SION ONE OF THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX  TO  SUCH  AMOUNT,
ANY  AMOUNT  OF  CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR WILL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORD-
ANCE  WITH  THE  PROVISIONS  OF  SECTION ONE THOUSAND EIGHTY-SIX OF THIS
CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF  SECTION
ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST
WILL BE PAID THEREON.
  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) RETAIL FILLING STATION        AMOUNT OF CREDIT UNDER
EMERGENCY GENERATING                 SUBDIVISION FORTY-SIX OF SECTION
SYSTEM TAX CREDIT                    TWO HUNDRED TEN OF THIS CHAPTER
UNDER SUBSECTION (VV)
  S 4. Section 606 of the tax law is amended by adding a new  subsection
(vv) to read as follows:
  (VV)  RETAIL  FILLING  STATION EMERGENCY GENERATING SYSTEM TAX CREDIT.
(1) ALLOWANCE OF CREDIT. A TAXPAYER WHO IS ENGAGED IN  THE  BUSINESS  OF

S. 4025                             3

SELLING  MOTOR  FUEL  OR  DIESEL MOTOR FUEL AT RETAIL SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN PARAGRAPH (3) OF THIS  SUBSECTION,
AGAINST  THE  TAX IMPOSED BY THIS ARTICLE FOR THE PURCHASE AND INSTALLA-
TION OF AN EMERGENCY BACK-UP GENERATOR OR A RENEWABLE EMERGENCY GENERAT-
ING SYSTEM THAT IS CAPABLE OF PROVIDING EMERGENCY POWER TO FUEL PUMPS AT
A FILLING STATION OWNED BY THE TAXPAYER THAT IS LOCATED IN THIS STATE. A
TAXPAYER MAY CLAIM CREDIT PURSUANT TO THIS SUBSECTION FOR EACH EMERGENCY
BACK-UP  GENERATOR OR RENEWABLE EMERGENCY GENERATING SYSTEM INSTALLED AT
A FILLING STATION OWNED BY THE TAXPAYER THAT IS LOCATED IN  THIS  STATE;
PROVIDED, HOWEVER, THAT THE TAXPAYER SHALL NOT CLAIM MORE THAN ONE CRED-
IT FOR ANY ONE FILLING STATION.
  (2)  DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, THE FOLLOWING DEFI-
NITIONS SHALL APPLY:
  (A) "AT RETAIL" SHALL MEAN A FILLING STATION WHERE SUCH FUEL IS STORED
PRIMARILY FOR SALE BY DELIVERY DIRECTLY  INTO  THE  ORDINARY  FUEL  TANK
CONNECTED WITH THE ENGINE OF A MOTOR VEHICLE TO BE CONSUMED IN THE OPER-
ATION  OF  SUCH MOTOR VEHICLE OR WHERE SUCH FUEL IS STORED PRIMARILY FOR
SALE BY DELIVERY DIRECTLY INTO THE ORDINARY FUEL TANK CONNECTED WITH THE
ENGINE OF A VESSEL TO BE CONSUMED IN THE OPERATION OF SUCH VESSEL.
  (B) "DIESEL MOTOR FUEL" SHALL HAVE THE SAME MEANING AS THE TERM  HIGH-
WAY  DIESEL  MOTOR  FUEL AS DEFINED IN SECTION TWO HUNDRED EIGHTY-TWO OF
THIS CHAPTER.
  (C) "FILLING STATION" SHALL MEAN ANY PREMISES WHEREON THE RETAIL  SALE
OF MOTOR FUELS IS CONDUCTED AS THE PRINCIPAL BUSINESS.
  (D)  "RENEWABLE  EMERGENCY  GENERATING SYSTEM" SHALL MEAN A GENERATING
SYSTEM POWERED BY A  RENEWABLE  ENERGY  TECHNOLOGY,  INCLUDING  BUT  NOT
LIMITED TO SOLAR, WIND OR FUEL CELL, OPERATING IN CONCERT WITH AN ENERGY
STORAGE DEVICE, INCLUDING BUT NOT LIMITED TO A BATTERY STORAGE DEVICE OR
DEVICES, FLYWHEEL OR SIMILAR DEVICE.
  (E)  "EMERGENCY  BACK-UP  GENERATOR"  SHALL  MEAN A BACK-UP GENERATING
SYSTEM, OTHER THAN A RENEWABLE  EMERGENCY  GENERATING  SYSTEM,  THAT  IS
CAPABLE OF PROVIDING EMERGENCY POWER TO FUEL PUMPS AT A FILLING STATION.
  (F) "MOTOR FUEL" SHALL HAVE THE SAME MEANING AS IN SECTION TWO HUNDRED
EIGHTY-TWO OF THIS CHAPTER.
  (3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE EQUAL TO THE LESS-
ER  OF (I) THE COST TO PURCHASE AND INSTALL AN EMERGENCY BACK-UP GENERA-
TOR OR A RENEWABLE EMERGENCY GENERATING SYSTEM, AS APPLICABLE AT A FILL-
ING STATION LOCATED IN THIS STATE MINUS ANY AMOUNTS FOR SUCH PURCHASE OR
INSTALLATION THAT WERE DEDUCTED BY THE TAXPAYER FOR FEDERAL PURPOSES, OR
(II) FIVE THOUSAND DOLLARS IN THE CASE OF AN EMERGENCY  BACK-UP  GENERA-
TOR,  OR  FIFTEEN  THOUSAND DOLLARS IN THE CASE OF A RENEWABLE EMERGENCY
GENERATING SYSTEM.
  (4) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
  S 5. This act shall take effect immediately and  shall  apply  to  all
taxable years beginning on and after January 1, 2013.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Find your Senator and share your views on important issues.

Do you support this bill?

Senate Bill S4025

Sponsored By

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Actions

co-Sponsors

2013-S4025 (ACTIVE) - Details

2013-S4025 (ACTIVE) - Summary

2013-S4025 (ACTIVE) - Sponsor Memo

2013-S4025 (ACTIVE) - Bill Text download pdf

Comments

Do you support this bill?

Get Status Alerts for 2013-S4025

Senate Bill S4025

Share this bill

Sponsored By

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Actions

co-Sponsors

2013-S4025 (ACTIVE) - Details

2013-S4025 (ACTIVE) - Summary

2013-S4025 (ACTIVE) - Sponsor Memo

2013-S4025 (ACTIVE) - Bill Text download pdf

Comments