S T A T E O F N E W Y O R K
________________________________________________________________________
966--A
2011-2012 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 5, 2011
___________
Introduced by M. of A. KELLNER, WEISENBERG, GLICK, JAFFEE, HOOPER,
BOYLAND, CASTRO, COLTON, ROSENTHAL, CAHILL, TITUS, COOK -- Multi-Spon-
sored by -- M. of A. AMEDORE, McDONOUGH, MENG, MOLINARO, PHEFFER,
SALADINO, TITONE -- read once and referred to the Committee on Ways
and Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing a tax credit for
the purchase of certain vehicles by companies that provide transporta-
tion services to persons with disabilities; 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:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (ss) to read as follows:
3 (SS) CREDIT FOR COMPANIES WHO PROVIDE TRANSPORTATION TO INDIVIDUALS
4 WITH DISABILITIES. (1) ALLOWANCE AND AMOUNT OF CREDIT. A TAXPAYER, WHO
5 PROVIDES A TAXICAB SERVICE AS DEFINED IN SECTION ONE HUNDRED
6 FORTY-EIGHT-A OF THE VEHICLE AND TRAFFIC LAW, OR A LIVERY SERVICE AS
7 DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE AND TRAFFIC
8 LAW, SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
9 SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
10 CREDIT SHALL BE EQUAL TO THE INCREMENTAL COST ASSOCIATED WITH UPGRADING
11 A VEHICLE SO THAT IT IS ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES AS
12 DEFINED IN PARAGRAPH TWO OF THIS SUBSECTION. PROVIDED, HOWEVER, THAT
13 SUCH CREDIT SHALL NOT EXCEED TEN THOUSAND DOLLARS PER VEHICLE. FOR
14 PURPOSES OF THIS SUBSECTION, PURCHASES OF NEW VEHICLES THAT ARE INITIAL-
15 LY MANUFACTURED TO BE ACCESSIBLE FOR INDIVIDUALS WITH DISABILITIES AND
16 FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT DOES NOT INCLUDE
17 THE EQUIPMENT NECESSARY TO PROVIDE ACCESSIBILITY TO INDIVIDUALS WITH
18 DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
19 (2) DEFINITION. THE TERM "ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES"
20 SHALL, FOR THE PURPOSES OF THIS SUBSECTION, REFER TO A VEHICLE THAT
21 COMPLIES WITH FEDERAL REGULATIONS PROMULGATED PURSUANT TO THE AMERICANS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00671-02-1
A. 966--A 2
1 WITH DISABILITIES ACT APPLICABLE TO VANS UNDER TWENTY-TWO FEET IN
2 LENGTH, BY THE FEDERAL DEPARTMENT OF TRANSPORTATION, IN CODE OF FEDERAL
3 REGULATIONS, TITLE 49, PARTS 37 AND 38, AND BY THE FEDERAL ARCHITECTURE
4 AND TRANSPORTATION BARRIERS COMPLIANCE BOARD, IN CODE OF FEDERAL REGU-
5 LATIONS, TITLE 36, SECTION 1192.23, AND THE FEDERAL MOTOR VEHICLE SAFETY
6 STANDARDS, CODE OF FEDERAL REGULATIONS, TITLE 29, PART 57.
7 (3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT SHALL EXCEED
8 THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
9 FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
10 SUCH YEAR OR YEARS.
11 S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
12 of the tax law is amended by adding a new clause (xxxii) to read as
13 follows:
14 (XXXII) CREDIT FOR COMPANIES WHO AMOUNT OF CREDIT UNDER
15 PROVIDE TRANSPORTATION TO SUBDIVISION FORTY-THREE OF
16 INDIVIDUALS WITH DISABILITIES SECTION TWO HUNDRED TEN
17 UNDER SUBSECTION (SS)
18 S 3. Section 210 of the tax law is amended by adding an new subdivi-
19 sion 43 to read as follows:
20 43. CREDIT FOR COMPANIES WHO PROVIDE TRANSPORTATION TO INDIVIDUALS
21 WITH DISABILITIES. (A) ALLOWANCE AND AMOUNT OF CREDIT. A TAXPAYER, WHO
22 PROVIDES A TAXICAB SERVICE AS DEFINED IN SECTION ONE HUNDRED
23 FORTY-EIGHT-A OF THE VEHICLE AND TRAFFIC LAW, OR A LIVERY SERVICE AS
24 DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE AND TRAFFIC
25 LAW, SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
26 SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
27 CREDIT SHALL BE EQUAL TO THE INCREMENTAL COST ASSOCIATED WITH UPGRADING
28 A VEHICLE SO THAT IT IS ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES AS
29 DEFINED IN PARAGRAPH (B) OF THIS SUBDIVISION. PROVIDED, HOWEVER, THAT
30 SUCH CREDIT SHALL NOT EXCEED TEN THOUSAND DOLLARS PER VEHICLE. FOR
31 PURPOSES OF THIS SUBDIVISION, PURCHASES OF NEW VEHICLES THAT ARE
32 INITIALLY MANUFACTURED TO BE ACCESSIBLE FOR INDIVIDUALS WITH DISABILI-
33 TIES AND FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT DOES NOT
34 INCLUDE THE EQUIPMENT NECESSARY TO PROVIDE ACCESSIBILITY TO INDIVIDUALS
35 WITH DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
36 (B) DEFINITION. THE TERM "ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES"
37 SHALL, FOR THE PURPOSES OF THIS SUBDIVISION, REFER TO A VEHICLE THAT
38 COMPLIES WITH FEDERAL REGULATIONS PROMULGATED PURSUANT TO THE AMERICANS
39 WITH DISABILITIES ACT APPLICABLE TO VANS UNDER TWENTY-TWO FEET IN
40 LENGTH, BY THE FEDERAL DEPARTMENT OF TRANSPORTATION, IN CODE OF FEDERAL
41 REGULATIONS, TITLE 49, PARTS 37 AND 38, AND BY THE FEDERAL ARCHITECTURE
42 AND TRANSPORTATION BARRIERS COMPLIANCE BOARD, IN CODE OF FEDERAL REGU-
43 LATIONS, TITLE 36, SECTION 1192.23, AND THE FEDERAL MOTOR VEHICLE SAFETY
44 STANDARDS, CODE OF FEDERAL REGULATIONS, TITLE 49, PART 57.
45 (C) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT SHALL EXCEED
46 THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
47 FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
48 SUCH YEAR OR YEARS.
49 S 4. The commissioner of taxation and finance shall prescribe rules
50 and regulations establishing the requirements of companies to be eligi-
51 ble for the credit provided by this act.
52 S 5. This act shall take effect immediately and shall remain in effect
53 until December 31, 2016 when upon such date it shall be deemed repealed;
54 provided that this act shall be deemed to have been in full force and
55 effect on December 31, 2010; and provided further that this act shall
56 apply to all tax years commencing on or after January 1, 2011.