Assembly Bill A4645

2023-2024 Legislative Session

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

download bill text pdf

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Current 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

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2023-A4645 (ACTIVE) - Details

See Senate Version of this Bill:
S4933
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
2021-2022: A1723, S2922

2023-A4645 (ACTIVE) - Summary

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

2023-A4645 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4645
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 21, 2023
                                ___________
 
 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 47 to read as follows:
   (47) 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.
                                                            LBD06477-01-3
              

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