S T A T E O F N E W Y O R K
________________________________________________________________________
6947
I N S E N A T E
March 8, 2016
___________
Introduced by Sen. O'MARA -- read twice and ordered printed, and when
printed to be committed to the Committee on Energy and Telecommuni-
cations
AN ACT to amend the tax law, in relation to establishing a sales tax
exemption for the purchase of electric vehicles and zero emission
vehicles in the state; to amend the vehicle and traffic law, in
relation to exempting electric vehicles and zero emission vehicles
from the emissions inspection requirements; and to amend the public
authorities law, in relation to establishing the zero emission vehicle
rebate program within the New York state energy research and develop-
ment authority
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) ELECTRIC VEHICLES AND ZERO EMISSIONS VEHICLES. (A) AS USED IN
THIS PARAGRAPH, "ELECTRIC VEHICLE" MEANS AN ELIGIBLE VEHICLE, AS SUCH
TERM IS DEFINED IN PARAGRAPH (B) OF SUBDIVISION TWO OF SECTION EIGHTEEN
HUNDRED EIGHTY-FOUR OF THE PUBLIC AUTHORITIES LAW, PURCHASED AND REGIS-
TERED IN NEW YORK STATE.
(B) AS USED IN THIS PARAGRAPH, "ZERO EMISSION VEHICLE" MEANS A VEHI-
CLE, PURCHASED AND REGISTERED IN NEW YORK STATE, MEETING THE STANDARDS
PROVIDED IN 40 CFR 88.104-94(G).
S 2. Subdivision (d) of section 306 of the vehicle and traffic law, as
amended by chapter 608 of the laws of 1993, is amended to read as
follows:
(d) No person shall issue a certificate or certificates of inspection,
inspection extension, or rejection notice without having made a complete
inspection or inspections in conformity with the rules and regulations
established by the commissioner, or shall wilfully issue a certificate
or certificates of inspection for a motor vehicle, the mechanisms and
other equipment or emissions of which do not comply with the standards
prescribed by the rules and regulations established by the commissioner
or the commissioner of environmental conservation, or wilfully issue a
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14552-01-6
S. 6947 2
certificate of inspection extension or rejection notice when the item or
items of inspection conform to the standards established by the regu-
lations of the commissioner or wilfully issue a certificate of
inspection extension or rejection notice for an item or items for which
inspection is not required by the regulations of the commissioner;
PROVIDED, HOWEVER, THAT ANY ELECTRIC VEHICLE OR ZERO EMISSIONS VEHICLE
WITH AN ENVIRONMENTAL PROTECTION AGENCY FUEL EFFICIENCY RATING OF FORTY
MILES PER GALLON OR HIGHER, SHALL BE EXEMPT FROM THE PROVISIONS OF THIS
SUBDIVISION.
S 3. The public authorities law is amended by adding a new section
1884 to read as follows:
S 1884. ZERO EMISSION VEHICLE REBATE PROGRAM. 1. THERE IS HEREBY
ESTABLISHED WITHIN THE AUTHORITY A ZERO EMISSION VEHICLE (ZEV) REBATE
PROGRAM. THE PURPOSE OF THE PROGRAM SHALL BE TO PROMOTE CLEAN TECHNOLOGY
VEHICLES THAT CREATE ENVIRONMENTAL BENEFITS, CONTRIBUTE TO THE NUMBER OF
VEHICLES ON THE ROAD TO FULFILL NEW YORK'S CONTRIBUTION TO THE
MULTI-STATE COMPACT TO HAVE THREE MILLION THREE HUNDRED THOUSAND ZERO
EMISSION VEHICLES ON THE ROAD BY TWO THOUSAND TWENTY-FIVE, AND CONTRIB-
UTE TO THE ECONOMIC GROWTH OF THE STATE.
2. FOR PURPOSES OF THIS SECTION:
(A) "ELIGIBLE PURCHASE" MEANS AND INCLUDES A TRANSACTION INVOLVING A
TRADE IN OF A NON-ELIGIBLE VEHICLE, IN ORDER TO COMPLETE A PURCHASE TO
OWN OR A LEASE OF NOT LESS THAN THIRTY-SIX MONTHS OF AN ELIGIBLE VEHI-
CLE, PURCHASED AND REGISTERED IN NEW YORK STATE, AND PLACED INTO SERVICE
ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION.
(B) "ELIGIBLE VEHICLE" MEANS AND INCLUDES A NEW LIGHT-DUTY MOTOR ZERO
EMISSIONS VEHICLE AS DEFINED IN 40 CFR 88.104-94(G) THAT:
(I) HAS FOUR WHEELS;
(II) WAS MANUFACTURED FOR USE PRIMARILY ON PUBLIC STREETS, ROADS AND
HIGHWAYS;
(III) THE POWERTRAIN OF WHICH HAS NOT BEEN MODIFIED FROM THE ORIGINAL
MANUFACTURER'S SPECIFICATIONS;
(IV) IS RATED AT NOT MORE THAN EIGHT THOUSAND FIVE HUNDRED POUNDS
UNLOADED VEHICLE WEIGHT;
(V) HAS A MAXIMUM SPEED CAPABILITY OF AT LEAST FIFTY-FIVE MILES PER
HOUR;
(VI) HAS A MANUFACTURER'S SUGGESTED RETAIL PRICE OF SIXTY THOUSAND
DOLLARS OR LESS; AND
(VII) IS PROPELLED TO A SIGNIFICANT EXTENT BY A HYDROGEN FUEL CELL OR
OTHER ZERO EMISSIONS RATED MOTOR AS DEFINED IN 40 CFR 88.104-94(G), OR
AN ELECTRIC MOTOR THAT DRAWS ELECTRICITY FROM A BATTERY THAT:
(A) HAS A CAPACITY OF NOT LESS THAN FOUR KILOWATT HOURS; AND
(B) IS CAPABLE OF BEING RECHARGED FROM AN EXTERNAL SOURCE OF ELECTRIC-
ITY.
3. THE AUTHORITY SHALL AWARD REBATES FOR ELIGIBLE VEHICLES IN AMOUNTS
AS DETERMINED BY THIS SECTION. AN APPLICANT IS ELIGIBLE TO RECEIVE A
MAXIMUM OF ONE REBATE PER YEAR.
4. THE AUTHORITY SHALL DETERMINE THE REBATE ELIGIBILITY OF EACH APPLI-
CANT IN ACCORDANCE WITH THE REQUIREMENTS OF THIS SECTION AND RULES
PROMULGATED BY THE AUTHORITY. THE TOTAL AMOUNT OF REBATES ALLOCATED TO
CERTIFIED APPLICANTS IN EACH FISCAL YEAR SHALL NOT EXCEED THE AMOUNT OF
FUNDS AVAILABLE FOR THE PROGRAM IN THAT FISCAL YEAR. REBATES SHALL BE
ALLOCATED TO APPLICANTS ON A FIRST-COME, FIRST-SERVED BASIS, DETERMINED
BY THE DATE THE APPLICATION IS RECEIVED, UNTIL ALL APPROPRIATED FUNDS
FOR THE FISCAL YEAR ARE EXPENDED OR THE PROGRAM ENDS, WHICHEVER COMES
FIRST. THE AUTHORITY SHALL HAVE AUTHORITY TO REDUCE ELIGIBLE VEHICLE
S. 6947 3
REBATE AMOUNTS FROM THE AMOUNTS SPECIFIED IN SUBDIVISION SEVEN OF THIS
SECTION. SUCH REDUCTION SHALL OCCUR ONLY IF THE AUTHORITY FORECASTS
FUNDS WOULD BE EXHAUSTED PRIOR TO THE END OF A FISCAL YEAR.
5. THE AUTHORITY SHALL PROMULGATE RULES TO IMPLEMENT AND ADMINISTER
THIS SECTION ON OR BEFORE OCTOBER FIFTEENTH, TWO THOUSAND SIXTEEN,
INCLUDING RULES RELATING TO THE FORMS REQUIRED TO CLAIM A REBATE UNDER
THIS SECTION, THE REQUIRED DOCUMENTATION AND BASIS FOR ESTABLISHING
ELIGIBILITY FOR A REBATE, PROCEDURES AND GUIDELINES FOR CLAIMING A
REBATE, AND THE COLLECTION OF ECONOMIC IMPACT DATA FROM APPLICANTS.
6. THE AUTHORITY SHALL DETERMINE AND PUBLISH ON ITS WEBSITE ON AN
ONGOING BASIS THE AMOUNT OF AVAILABLE FUNDING FOR REBATES REMAINING IN
EACH FISCAL YEAR.
7. (A) THE PURCHASER OR LESSEE OF AN ELIGIBLE VEHICLE MAY BE ELIGIBLE
FOR ONLY ONE OF THE REBATES SPECIFIED IN THIS PARAGRAPH:
(I) A PERSON WHO PURCHASES OR LEASES A NEW ELIGIBLE VEHICLE MAY
RECEIVE UP TO A TWO THOUSAND FIVE HUNDRED DOLLAR REBATE IF THE BATTERY
CAPACITY OF THE ELIGIBLE VEHICLE IS TEN KILOWATT HOURS OR GREATER OR IS
A HYDROGEN FUEL CELL OR OTHER ZERO EMISSIONS RATED MOTOR AS DEFINED IN
40 CFR 88.104-94(G); OR
(II) A PERSON WHO PURCHASES OR LEASES A NEW ELIGIBLE VEHICLE MAY
RECEIVE UP TO A ONE THOUSAND FIVE HUNDRED DOLLAR REBATE IF THE BATTERY
CAPACITY IS FOUR KILOWATT HOURS OR GREATER, BUT LESS THAN TEN KILOWATT
HOURS.
(B) INCENTIVES SHALL BE APPLIED FOR USING THE FORMS DEVELOPED AND
PROVIDED BY THE AUTHORITY AND SHALL INCLUDE THE VERIFICATION OF PURCHASE
OR LEASE BY THE DEALER.
(C) ANY REBATES SHALL BE LESS ANY SALES TAX EXEMPTION FOR ELECTRIC
VEHICLES AND ZERO EMISSIONS VEHICLES PROVIDED PURSUANT TO PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE
TAX LAW.
S 4. This act shall take effect immediately, except that section one
of this act shall take effect July 1, 2016.