NY State Senate Bill 2021-S2922

Senate Bill S2922

2021-2022 Legislative Session

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

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Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Jan 26, 2021	referred to budget and revenue

co-Sponsors

2021-S2922 (ACTIVE) - Details

See Assembly Version of this Bill:: A1723
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1783, A4022
2011-2012: S1054, A2539
2013-2014: S1637, A3846
2015-2016: S934, A364
2017-2018: S2705, A1790
2019-2020: S3602, A2630
2023-2024: S4933, A4645

2021-S2922 (ACTIVE) - Summary

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

2021-S2922 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2922

SPONSOR: PARKER
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill provides an incentive in the State of New York for individuals
and commercial entities to purchase vehicles identified by the United
States Environmental Protection Agency as clean and energy efficient.

 
SUMMARY OF SPECIFIC PROVISIONS:

This legislation amends the Tax Law to exempt receipts from the retail
sale or use of low-emission and energy-efficient vehicles from sales and
compensating use taxes imposed in or by the State of New York.

 
JUSTIFICATION:

This bill would provide an incentive for residents of New York State to
purchase cleaner, more efficient vehicles. This bill would encourage
individuals and commercial entities to purchase hybrid vehicles by
making them exempt from the 4% sales and compensating use taxes set
forth by the state. About 33% of U.S. carbon dioxide emissions comes
from the burning of gasoline in internal-combustion engines of cars and
light trucks. For each gallon of gas a vehicle consumes, 19.6 pounds of
carbon dioxide are emitted into the air.  This exemption would be in
place through the year 2017. This legislation would be a great step in
achieving better air quality in New York State as well as a reduction in
the use of gasoline because hybrid vehicles get better mileage per
gallon of gasoline.

 
PRIOR LEGISLATIVE HISTORY:

2019/20 S3602 - REFERRED TO BUDGET AND REVENUE
2017/18 S2705A - Referred to Energy & Telecommunications, Finance
2015-16: S934A - Reported and Committed to Finance
2013-14: S1637A/A3846E - Committed and Reported to Finance
2011-12: S1054/A2539 - Referred to Energy & Telecommunications
2009-10: S1783A/A4022A - Referred to Finance
2008-09: S7547/A10447 Referred to Ways and Means

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

 
EFFECTIVE DATE:
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, 2024.

2021-S2922 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2922
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 26, 2021
                                ___________
 
 Introduced  by  Sens.  PARKER, ADDABBO, BAILEY -- read twice and ordered
   printed, and when printed to be committed to the Committee  on  Budget
   and Revenue
 
 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00102-01-1

 S. 2922                             2
 
 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.
   § 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,
 2024.

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Senate Bill S2922

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Sponsored By

Kevin S. Parker