Senate Bill S5918

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5918
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 4, 2025
                                ___________
 
 Introduced  by  Sen.  WEIK  --  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 the sale of  motor
   vehicles which will be modified for operation by, or for the transpor-
   tation  of, a person with a disability from state sales and compensat-
   ing use taxes
 
   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 14-b to read as follows:
   (14-B)(I) MOTOR VEHICLES, AS SUCH  TERM  IS  DEFINED  IN  SECTION  ONE
 HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (A)  HAVE BEEN OR WILL BE MODIFIED FOR OPERATION BY, OR FOR THE TRANS-
 PORTATION OF, A PERSON WITH A DISABILITY; AND
   (B) ARE PRIMARILY DRIVEN BY, OR PRIMARILY USED FOR THE  TRANSPORTATION
 OF, A PERSON WITH A DISABILITY.
   (II)  IN  ORDER TO RECEIVE THE EXEMPTION PROVIDED FOR UNDER THIS PARA-
 GRAPH, THE PURCHASER OF THE MOTOR VEHICLE SHALL FURNISH TO THE SELLER  A
 CERTIFICATE ATTESTING TO THE PURCHASER'S OR AN IMMEDIATE FAMILY MEMBER'S
 DISABILITY  WHICH REQUIRES A MOTOR VEHICLE MODIFICATION. THE CERTIFICATE
 SHALL BE IN  SUCH  FORM,  CONTAIN  SUCH  INFORMATION  AND  BE  FILED  AS
 PRESCRIBED BY THE COMMISSIONER.
   (III) AS USED IN THIS PARAGRAPH:
   (A)  A  "MOTOR VEHICLE MODIFIED FOR OPERATION BY A PERSON WITH A DISA-
 BILITY":
   (1) SHALL BE OWNED BY THE PERSON WITH A DISABILITY OR BY SUCH PERSON'S
 IMMEDIATE FAMILY MEMBER;
   (2) SHALL BE INSPECTED, REGISTERED AND INSURED AS REQUIRED BY LAW;
   (3) MAY BE A NEW OR USED VEHICLE WHICH IS NOT MORE THAN FIVE YEARS OLD
 AND HAS BEEN DRIVEN LESS THAN FIFTY THOUSAND MILES;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08310-01-5
 S. 5918                             2
              

 
   (4) INCLUDES ADAPTIVE EQUIPMENT TO ENABLE AN INDIVIDUAL TO OPERATE THE
 VEHICLE, INCLUDING BUT NOT LIMITED TO, HAND CONTROLS, A DEEP DISH STEER-
 ING WHEEL, SPINNER KNOBS, WHEELCHAIR LOCK DOWNS,  PARKING  BRAKE  EXTEN-
 SIONS,   FOOT   CONTROLS,   WHEELCHAIR   LIFTS   (INCLUDING  MAINTENANCE
 CONTRACTS), AND LEFT FOOT GAS PEDALS;
   (5) INCLUDES MODIFICATIONS TO THE STRUCTURE AND INTERNAL DESIGN OF THE
 EXISTING  EQUIPMENT  OF  THE VEHICLE INCLUDING BUT NOT LIMITED TO, FLOOR
 CUT-OUTS, REPLACEMENT OF A ROOF WITH A FIBERGLASS TOP, EXTENSION OF  THE
 STEERING COLUMN, RAISED DOORS, REPOSITIONING OF SEATS, WHEELCHAIR FLOOR,
 AND DASHBOARD ADAPTIONS; AND
   (6) DOES NOT INCLUDE ROUTINE MAINTENANCE OF THE VEHICLE AFTER SALE;
   (B)  "PERSON  WITH A DISABILITY" MEANS ANY PERSON WITH A DISABILITY AS
 THAT TERM IS DEFINED IN SUBDIVISION TWENTY-ONE OF  SECTION  TWO  HUNDRED
 NINETY-TWO OF THE EXECUTIVE LAW; AND
   (C) "PRIMARILY DRIVEN BY, OR PRIMARILY USED FOR THE TRANSPORTATION OF,
 A  PERSON  WITH  A  DISABILITY" MEANS THE MOTOR VEHICLE IS DRIVEN BY, OR
 USED FOR THE TRANSPORTATION OF, A PERSON  WITH  A  DISABILITY  AT  LEAST
 EIGHTY PERCENT OF THE MOTOR VEHICLE'S OPERATING TIME.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal of any rule or regulation necessary  for  the  implementation  of
 this  act  on its effective date are authorized to be made and completed
 on or before such effective date.