Bill Text: NY A03159 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides an exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.

Spectrum: Moderate Partisan Bill (Democrat 21-3)

Status: (Introduced - Dead) 2024-01-03 - referred to ways and means [A03159 Detail]

Download: New_York-2023-A03159-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3159

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 2, 2023
                                       ___________

        Introduced  by  M.  of A. FAHY, SIMON, SEAWRIGHT, VANEL, DICKENS, ROZIC,
          THIELE, COLTON, McDONOUGH, STECK, LUNSFORD, OTIS, SILLITTI, ZEBROWSKI,
          TAYLOR, ZINERMAN -- read once and referred to the  Committee  on  Ways
          and Means

        AN  ACT  to  amend the tax law, in relation to exempting the sale of the
          first thirty-five thousand dollars of a battery, electric, or  plug-in
          hybrid  electric  vehicle from state sales and compensating use taxes,
          and to authorize cities and counties to elect such exemption

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     2  by adding a new paragraph 47 to read as follows:
     3    (47) The receipts from the first thirty-five thousand dollars  of  the
     4  retail  sale  or  lease  of  a new or used battery, electric, or plug-in
     5  hybrid electric  vehicle.  For  purposes  of  this  paragraph  the  term
     6  "battery,  electric,  or  plug-in hybrid electric vehicle" means a motor
     7  vehicle, as defined in section one hundred twenty-five  of  the  vehicle
     8  and traffic law, that:
     9    (i) has four wheels;
    10    (ii)  was  manufactured for use primarily on public streets, roads and
    11  highways;
    12    (iii) the powertrain of which has not been modified from the  original
    13  manufacturer's specifications;
    14    (iv)  is  rated  at  not  more than eight thousand five hundred pounds
    15  gross vehicle weight;
    16    (v) has a maximum speed capability of at least  fifty-five  miles  per
    17  hour; and
    18    (vi)  is propelled at least in part by an electronic motor and associ-
    19  ated power electronics which provide acceleration torque  to  the  drive
    20  wheels  sometime  during  normal vehicle operation, and that draws elec-
    21  tricity from a battery that:

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04065-01-3
        A. 3159                             2

     1    (A) has a capacity of not less than four kilowatt hours; and
     2    (B) is capable of being recharged from an external source of electric-
     3  ity.
     4    §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
     5  sion (d) to read as follows:
     6    (d) The new or used battery,  electric,  or  plug-in  hybrid  electric
     7  vehicles  exemption provided for in paragraph forty-seven of subdivision
     8  (a) of section eleven hundred fifteen of this chapter shall not apply to
     9  or limit the imposition of the tax imposed pursuant to this article.
    10    § 3. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
    11  1210  of the tax law, as amended by section 5 of part J of chapter 59 of
    12  the laws of 2021, is amended to read as follows:
    13    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    14  ty or school district, imposing the taxes authorized  by  this  subdivi-
    15  sion,  shall  omit  the  residential  solar energy systems equipment and
    16  electricity exemption provided for in subdivision (ee),  the  commercial
    17  solar energy systems equipment and electricity exemption provided for in
    18  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    19  systems equipment and electricity generated by such equipment  exemption
    20  provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
    21  exemption provided for in paragraph thirty of subdivision (a) of section
    22  eleven hundred fifteen of this chapter, and the  battery,  electric,  or
    23  plug-in  hybrid  electric  vehicle  exemption  provided for in paragraph
    24  forty-seven of subdivision (a) of section eleven hundred fifteen of this
    25  chapter unless such city, county or school district elects otherwise  as
    26  to  such  residential  solar  energy  systems  equipment and electricity
    27  exemption, such commercial solar energy systems equipment and  electric-
    28  ity  exemption,  commercial  fuel  cell  electricity  generating systems
    29  equipment and electricity generated by such  equipment  exemption  [or],
    30  such  clothing  and  footwear  exemption,  or such battery, electric, or
    31  plug-in hybrid electric vehicle  exemption  provided  for  in  paragraph
    32  forty-seven of subdivision (a) of section eleven hundred fifteen of this
    33  chapter.
    34    §  4.  Paragraph 47 of subdivision (a) of section 1115 of the tax law,
    35  as added by section one of this act, is amended to read as follows:
    36    (47) The receipts from the first thirty-five thousand dollars  of  the
    37  retail  sale or lease of a new or used battery[,] or electric[, or plug-
    38  in hybrid electric] vehicle. For purposes of  this  paragraph  the  term
    39  "battery[,]  or  electric[, or plug-in hybrid electric] vehicle" means a
    40  motor vehicle, as defined in section  one  hundred  twenty-five  of  the
    41  vehicle and traffic law, that:
    42    (i) has four wheels;
    43    (ii)  was  manufactured for use primarily on public streets, roads and
    44  highways;
    45    (iii) the powertrain of which has not been modified from the  original
    46  manufacturer's specifications;
    47    (iv)  is  rated  at  not  more than eight thousand five hundred pounds
    48  gross vehicle weight;
    49    (v) has a maximum speed capability of at least  fifty-five  miles  per
    50  hour; and
    51    (vi)  is propelled [at least in part] by an electronic motor and asso-
    52  ciated power electronics which provide acceleration torque to the  drive
    53  wheels  sometime  during  normal vehicle operation, and that draws elec-
    54  tricity from a battery that:
    55    (A) has a capacity of not less than four kilowatt hours; and
        A. 3159                             3

     1    (B) is capable of being recharged from an external source of electric-
     2  ity.
     3    §  5.  Subdivision  (d)  of  section  1160 of the tax law, as added by
     4  section two of this act, is amended to read as follows:
     5    (d) The new or used battery[,] or electric[, or plug-in  hybrid  elec-
     6  tric] vehicles exemption provided for in paragraph forty-seven of subdi-
     7  vision  (a)  of section eleven hundred fifteen of this chapter shall not
     8  apply to or limit the imposition of the tax  imposed  pursuant  to  this
     9  article.
    10    §  6.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
    11  1210 of the tax law, as amended by section three of this act, is amended
    12  to read as follows:
    13    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    14  ty or school district, imposing the taxes authorized  by  this  subdivi-
    15  sion,  shall  omit  the  residential  solar energy systems equipment and
    16  electricity exemption provided for in subdivision (ee),  the  commercial
    17  solar energy systems equipment and electricity exemption provided for in
    18  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    19  systems equipment and electricity generated by such equipment  exemption
    20  provided  for  in  subdivision (kk), the clothing and footwear exemption
    21  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    22  hundred  fifteen  of  this  chapter, and the battery[,] or electric[, or
    23  plug-in hybrid electric] vehicle exemption  provided  for  in  paragraph
    24  forty-seven of subdivision (a) of section eleven hundred fifteen of this
    25  chapter  unless such city, county or school district elects otherwise as
    26  to such residential  solar  energy  systems  equipment  and  electricity
    27  exemption,  such commercial solar energy systems equipment and electric-
    28  ity exemption,  commercial  fuel  cell  electricity  generating  systems
    29  equipment  and  electricity  generated by such equipment exemption, such
    30  clothing and footwear exemption, or such  battery[,]  or  electric[,  or
    31  plug-in  hybrid  electric]  vehicle  exemption provided for in paragraph
    32  forty-seven of subdivision (a) of section eleven hundred fifteen of this
    33  chapter.
    34    § 7. This act shall take effect on the first day of a sales tax  quar-
    35  terly period, as described in subdivision (b) of section 1136 of the tax
    36  law,  beginning at least one hundred twenty days after the date this act
    37  shall have become a law and shall apply to sales made on or  after  such
    38  date;  provided,  however,  that sections four, five and six of this act
    39  shall take effect ten years after such effective date and shall apply to
    40  sales made on and after such date.