S T A T E O F N E W Y O R K
________________________________________________________________________
364--A
2015-2016 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2015
___________
Introduced by M. of A. PRETLOW, FARRELL, SCHIMMINGER, COLTON, SCHIMEL --
read once and referred to the Committee on Ways and Means -- recommit-
ted to the Committee on Ways and Means in accordance with Assembly
Rule 3, sec. 2 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting low-emission and
energy efficient vehicles from retail sales and compensating use
taxes; and providing for the repeal of such provisions upon expiration
thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
(44) LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF THIS
PARAGRAPH, A "LOW-EMISSION AND ENERGY EFFICIENT VEHICLE" SHALL MEAN A
VEHICLE CERTIFIED BY THE ADMINISTRATOR OF THE UNITED STATES ENVIRON-
MENTAL PROTECTION AGENCY PURSUANT TO 23 U.S.C. S 166(F)(3). IF THE
ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY HAS
NOT SO CERTIFIED ANY VEHICLE AS A LOW-EMISSION AND ENERGY EFFICIENT
VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
EFFICIENT VEHICLE" SHALL MEAN ANY VEHICLE THAT HAS ACHIEVED AN AIR
POLLUTION SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE OR
BETTER ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES ENVI-
RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
LIST OF LOW-EMISSION AND ENERGY EFFICIENT VEHICLES BY MAKE AND MODEL
YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE NECESSARY TO IDENTIFY A
LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
NECESSARY TO PROVIDE A COMPLETE LIST OF LOW-EMISSION AND ENERGY EFFI-
CIENT VEHICLES. THE EXEMPTIONS PROVIDED BY THIS SECTION SHALL BE OFFSET
BY THE PROCEEDS COLLECTED FROM THE AUCTION OF ANY EMISSIONS ALLOWANCES
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05386-03-6
A. 364--A 2
FOR AIR CONTAMINANTS AS PROVIDED FOR IN REGULATIONS ADOPTED BY THE
DEPARTMENT OF ENVIRONMENTAL CONSERVATION PURSUANT TO ARTICLE NINETEEN OF
THE ENVIRONMENTAL CONSERVATION LAW AND PROCEEDS COLLECTED BUT NOT ALLO-
CATED BY THE NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY
FROM THE AUCTION, PURSUANT TO REGULATIONS OF SUCH AUTHORITY, OF EMISSION
ALLOWANCES ALLOCATED BY THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION TO
SUCH AUTHORITY PURSUANT TO REGULATIONS ADOPTED BY SUCH DEPARTMENT. THE
OFFSET SHALL NOT EXCEED TWENTY-SEVEN MILLION DOLLARS.
S 2. This act shall take effect on the first day of the sales tax
quarter that begins at least ninety days after the day on which it shall
have become a law and shall expire and be deemed repealed December 31,
2019.