senate Bill S5195A

2013-2014 Legislative Session

Establishes a tax credit for farm vehicle tolls

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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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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 27, 2014 print number 5195a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
May 14, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S5195 - Bill Details

See Assembly Version of this Bill:
A7347A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L

S5195 - Bill Texts

view summary

Establishes a tax credit for farm vehicle tolls of seventy-five percent of New York state thruway tolls paid for certain farm vehicles.

view sponsor memo
BILL NUMBER:S5195

TITLE OF BILL: An act to amend the tax law, in relation to
establishing a tax credit for farm vehicle tolls

PURPOSE OR GENERAL IDEA OF BILL:

The bill will allow farm vehicle operators to claim a tax credit
against tolls on the New York State Thruway.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Section 210 of the tax law is amended by adding a new
subdivision 47 to read as follows:

47. Farm vehicle tolls tax credit. Part(a) Taxpayers who operate farm
vehicles n the New York State thruway may claim the farm vehicle tolls
tax credit.

Part (b) relates to the definition of "farm vehicle" to be a vehicle
which is registered with the Department of Motor Vehicles and
authorized to travel on the New York State Thruway having a gross
vehicle weight of not more than twenty-six thousand pounds which is
controlled and operated by a farmer, is used to transport agricultural
products, farm machinery, farm supplies or all of the aforementioned
to or from the farm and is not used in the operations of a common or
contract motor carrier.

Part (c) defines the amount of credit at seventy-five percent of the
original thruway toll paid by the taxpayer for farm vehicles claiming
the farm vehicle toll tax credit.

Part (d) declares thruway toll receipts copies must be submitted with
tax returns to receive the tax credit.

Section 2 paragraph one of this subsection relates to the tax credit
against the thruway tolls paid by the taxpayer for farm vehicles to be
computed as provided in paragraph 3 of this subsection. Paragraph two
of this subsection relates to the definition of farm vehicle.
Paragraph three declares amount of credit, at seventy-five percent,
paid by operator of a farm vehicle on New York State thruway.

Section 3 relates to the new clause in Subparagraph (B) of paragraph 1
of subsection (i) of section 606 of the tax law which is amended to
reflect this new tax credit.

Section 4 relates to the date when this act shall take effect which
will be immediately, provided, however, that the credits established
by sections one, two and three of this act shall apply to taxable
years beginning on or after January 1, 2014.

JUSTIFICATION:

After speaking with many of the farmers who own small to medium sized
farms in my district, one of the significant burdens they face is the
cost of bringing goods to market. For many of these family farmers in
my district, the largest market they can bring their goods to is New


York City. They are hampered by the fact that they are unable to
travel on the Taconic State Parkway because of the size of their "box
trucks" and the Parkway's restriction for passenger cars only. This
leaves the New York State Thruway as the only option but the high
tolls take out a significant portion of the profits they make once
they've sold their goods. With the Department of Transportation unable
to allow commercial vehicles on the Parkway, this tax credit would
allow small to medium size farms to use the New York State Thruway to
bring their products to market all across the state. Limiting the
size of the vehicle to 26,000 pounds, which is the average size of a
"box truck", ensures that small and medium size farms are the ones who
benefit. Limiting the range of the use of this tax credit to within
150 miles of the farm ensures that this tax credit will be restricted
to bringing goods to market. This bill continues the trend of making
New York State more business friendly by allowing these businesses
more flexibility of selling their goods while also attracting more
entrepreneurs to begin their small to medium size farm operations and
employ more New Yorkers.

PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

To be determined to the State, this bill will increase economic
activity with small and medium size farmers thus increasing revenue to
the state by other means.

EFFECTIVE DATE:

Immediately; provided, however, that the credits established by
sections one, two and three of this act 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
________________________________________________________________________

    S. 5195                                                  A. 7347

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              May 14, 2013
                               ___________

IN  SENATE -- Introduced by Sen. GIPSON -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

IN  ASSEMBLY -- Introduced by M. of A. BARRETT -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to establishing  a  tax  credit
  for farm vehicle tolls

  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 47 to read as follows:
  47.  FARM  VEHICLE  TOLLS  TAX  CREDIT. (A) TAXPAYERS WHO OPERATE FARM
VEHICLES ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE  TOLLS
TAX  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE OF THE
TAX YEAR PROVIDED, HOWEVER, THAT THE UNUSED PORTION OF  ANY  TAX  CREDIT
CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
  (B)  FOR  THE  PURPOSES  OF  THIS SECTION, "FARM VEHICLE" SHALL MEAN A
VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF  MOTOR  VEHICLES  AND
AUTHORIZED  TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR OF
NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED  AND  OPER-
ATED  BY  A  FARMER,  IS  USED  TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED  TO  OR  FROM  THE
FARM  AND  IS  NOT  USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX  THOU-
SAND  POUNDS  WHILE  BEING  USED  WITHIN  ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
  (C) THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE  NEW
YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
THE FARM VEHICLE TOLLS TAX CREDIT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10588-02-3

S. 5195                             2                            A. 7347

  (D)  TAXPAYER  CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT SHALL SUBMIT
COPIES OF NEW YORK STATE THRUWAY TOLL RECEIPTS  WITH  TAX  RETURNS  THAT
CLAIM A TAX CREDIT.
  S  2. Section 606 of the tax law is amended by adding a new subsection
(xx) to read as follows:
  (XX) CREDIT FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR NEW YORK
STATE THRUWAY TOLLS PAID BY  THE  TAXPAYER  FOR  FARM  VEHICLES,  TO  BE
COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
  (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
OF  NOT  MORE  THAN  TWENTY-SIX  THOUSAND POUNDS WHICH IS CONTROLLED AND
OPERATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL  PRODUCTS,  FARM
MACHINERY,  FARM  SUPPLIES  OR  ALL OF THE AFOREMENTIONED TO OR FROM THE
FARM AND IS NOT USED IN THE OPERATIONS OF A  COMMON  OR  CONTRACT  MOTOR
CARRIER  AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN  ONE  HUNDRED  FIFTY  MILES  OF  THE
PERSON'S FARM.
  (3)  AMOUNT  OF  CREDIT.  THE  AMOUNT  OF CREDIT SHALL BE SEVENTY-FIVE
PERCENT OF THE NEW YORK STATE THRUWAY TOLLS PAID  BY  THE  TAXPAYER  FOR
FARM  VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS SUBSECTION
BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
  S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended by adding a new clause (xxxvi) to read as
follows:

(XXXVI) CREDIT FOR FARM         AMOUNT OF CREDIT
VEHICLE TOLLS UNDER             UNDER SUBDIVISION
SUBSECTION (XX)                 FORTY-SEVEN OF SECTION
                                TWO HUNDRED TEN

  S 4. This act shall take effect immediately; provided,  however,  that
the credits established by sections one, two and three of this act shall
apply to taxable years beginning on or after January 1, 2014.

Co-Sponsors

view additional co-sponsors

S5195A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7347A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L

S5195A (ACTIVE) - Bill Texts

view summary

Establishes a tax credit for farm vehicle tolls of seventy-five percent of New York state thruway tolls paid for certain farm vehicles.

view sponsor memo
BILL NUMBER:S5195A

TITLE OF BILL: An act to amend the tax law, in relation to
establishing a tax credit for farm vehicle tolls

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Section 210 of the tax law is amended by adding a new
subdivision 48 to read as follows;

48. Farm vehicle tolls tax credit. Part(a) Taxpayers who operate farm
vehicles on the New York State thruway may claim the farm vehicle
tolls tax credit.

Part (b) relates to the definition of "farm vehicle" to be a vehicle
which is registered with the Department of Motor Vehicles and
authorized to travel on the New York State Thruway having a gross
vehicle weight of not more than twenty-six thousand pounds which is
controlled and operated by a farmer, is used to transport agricultural
products, farm machinery, farm supplies or all of the aforementioned
to or from the farm and is not used in the operations of a common or
contract motor carrier.

Part (c) defines the amount of credit at seventy-five percent of the
original thruway toll paid by the taxpayer for farm vehicles claiming
the farm vehicle toll tax credit.

Part (d) declares thruway toll receipts copies must be submitted with
tax returns to receive the tax credit.

Section 2: this subsection relates to the tax credit against the
thruway tolls paid by the taxpayer for farm vehicles to be computed as
provided in paragraph 3 of this subsection. Paragraph two of this
subsection relates to the definition of farm vehicle. Paragraph three
declares amount of credit, at seventy-five percent, paid by operator
of a farm vehicle on New York State thruway.

Section 3: relates to the new clause in Subparagraph (B) of paragraph
1 of subsection (i) of section 606 of the tax law which is amended to
reflect this new tax credit.

Section 4 relates to the date when this act shall take effect which
will be immediately, provided, however, that the credits established
by sections one, two and three of this act shall apply to taxable
years beginning on or after January 1, 2015.

JUSTIFICATION:

After speaking with many of the farmers who own small to medium sized
farms in my district, one of the significant burdens they face is the
cost of bringing goods to market. For many of these family farmers in
my district, the largest market they can bring their goods to is New
York City. They are hampered by the fact that they are unable to
travel on the Taconic State Parkway because of the size of their "box
trucks" and the Parkway's restriction for passenger cars only. This
leaves the New York State Thruway as the only option but the high
tolls take out a significant portion of the profits they make once


they've sold their goods. With the Department of Transportation unable
to allow commercial vehicles on the Parkway, this tax credit would
allow small to medium size farms to use the New York State Thruway to
bring their products to market ail across the state. Limiting the size
of the vehicle to 26,000 pounds, which is the average size of a 'box
truck", ensures that small and medium size farms are the ones who
benefit. Limiting the range of the use of this tax credit to within
150 miles of the farm ensures that this tax credit will be restricted
to bringing goods to market. This bill continues the trend of making
New York State more business friendly by allowing these businesses
more flexibility of selling their goods while also attracting more
entrepreneurs to begin their small to medium size farm operations and
employ more New Yorkers.

PRIOR LEGISLATIVE HISTORY:

2013- Passed Assembly

FISCAL IMPLICATIONS:

To be determined to the State, this bill will increase economic
activity with small and medium size farmers thus increasing revenue to
the state by other means.

EFFECTIVE DATE:

Immediately; provided, however, that the credits established by
sections one, two and three of this act shall apply to taxable years
beginning on or after January 1, 2015.

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

    S. 5195--A                                            A. 7347--A
                                                        Cal. No. 353

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              May 14, 2013
                               ___________

IN  SENATE  -- Introduced by Sens. GIPSON, AVELLA, DILAN, LATIMER, MONT-
  GOMERY -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

IN ASSEMBLY -- Introduced by M. of A. BARRETT, GUNTHER, ROBERTS, STIRPE,
  SANTABARBARA, RIVERA, BLANKENBUSH, CROUCH, BARCLAY, DiPIETRO, McLAUGH-
  LIN, JAFFEE -- Multi-Sponsored by -- M. of A.   ARROYO, GLICK,  MAGEE,
  McDONOUGH,  OAKS, SKARTADOS -- read once and referred to the Committee
  on Ways and Means -- advanced to a third reading, amended and  ordered
  reprinted, retaining its place on the order of third reading

AN  ACT  to  amend the tax law, in relation to establishing a tax credit
  for farm vehicle tolls

  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. FARM VEHICLE TOLLS TAX CREDIT.  (A)  TAXPAYERS  WHO  OPERATE  FARM
VEHICLES  ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE TOLLS
TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE  OF  THE
TAX  YEAR  PROVIDED,  HOWEVER, THAT THE UNUSED PORTION OF ANY TAX CREDIT
CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
  (B) FOR THE PURPOSES OF THIS SECTION,  "FARM  VEHICLE"  SHALL  MEAN  A
VEHICLE  WHICH  IS  REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES AND
AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR  OF
NOT  MORE  THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND OPER-
ATED BY A FARMER, IS  USED  TO  TRANSPORT  AGRICULTURAL  PRODUCTS,  FARM
MACHINERY,  FARM  SUPPLIES  OR  ALL OF THE AFOREMENTIONED TO OR FROM THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10588-03-4

S. 5195--A                          2                         A. 7347--A

FARM AND IS NOT USED IN THE OPERATIONS OF A  COMMON  OR  CONTRACT  MOTOR
CARRIER  AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN  ONE  HUNDRED  FIFTY  MILES  OF  THE
PERSON'S FARM.
  (C)  THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE NEW
YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
THE FARM VEHICLE TOLLS TAX CREDIT.
  (D) TAXPAYER CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT  SHALL  SUBMIT
COPIES  OF  NEW  YORK  STATE THRUWAY TOLL RECEIPTS WITH TAX RETURNS THAT
CLAIM A TAX CREDIT.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(xx) to read as follows:
  (XX)  CREDIT  FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  FOR  NEW  YORK
STATE  THRUWAY  TOLLS  PAID  BY  THE  TAXPAYER  FOR FARM VEHICLES, TO BE
COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
  (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
OF NOT MORE THAN TWENTY-SIX THOUSAND  POUNDS  WHICH  IS  CONTROLLED  AND
OPERATED  BY  A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED  TO  OR  FROM  THE
FARM  AND  IS  NOT  USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX  THOU-
SAND  POUNDS  WHILE  BEING  USED  WITHIN  ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
  (3) AMOUNT OF CREDIT. THE  AMOUNT  OF  CREDIT  SHALL  BE  SEVENTY-FIVE
PERCENT  OF  THE  NEW  YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR
FARM VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS  SUBSECTION
BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
  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 FARM        AMOUNT OF CREDIT
VEHICLE TOLLS UNDER             UNDER SUBDIVISION
SUBSECTION (XX)                 FORTY-EIGHT OF SECTION
                                TWO HUNDRED TEN

  S  4.  This act shall take effect immediately; provided, however, that
the credits established by sections one, two and three of this act shall
apply to taxable years beginning on or after January 1, 2015.

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