Assembly Bill A1723

2021-2022 Legislative Session

Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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

Do you support this bill?

Please enter your contact information

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

2021-A1723 (ACTIVE) - Details

See Senate Version of this Bill:
S2922
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A4022, S1783
2011-2012: A2539, S1054
2013-2014: A3846, S1637
2015-2016: A364, S934
2017-2018: A1790, S2705
2019-2020: A2630, S3602
2023-2024: A4645, S4933

2021-A1723 (ACTIVE) - Summary

Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes.

2021-A1723 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1723
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 46 to read as follows:
   (46) 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. § 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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.