Bill Text: NY S00934 | 2015-2016 | General Assembly | Amended

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

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2016-03-01 - REPORTED AND COMMITTED TO FINANCE [S00934 Detail]

Download: New_York-2015-S00934-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         934--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                     January 7, 2015
                                       ___________
        Introduced  by Sens. PARKER, HASSELL-THOMPSON, LATIMER -- read twice and
          ordered printed, and when printed to be committed to the Committee  on
          Energy and Telecommunications -- recommitted to the Committee on Ener-
          gy  and Telecommunications in accordance with Senate Rule 6, sec. 8 --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        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:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 44 to read as follows:
     3    (44)  Low-emission and energy efficient vehicles. For purposes of this
     4  paragraph, a "low-emission and energy efficient vehicle"  shall  mean  a
     5  vehicle  certified  by  the  administrator of the United States environ-
     6  mental protection agency pursuant to  23  U.S.C.  §  166(f)(3).  If  the
     7  administrator  of  the United States environmental protection agency has
     8  not so certified any vehicle as  a  low-emission  and  energy  efficient
     9  vehicle, then, until such certification occurs, "low-emission and energy
    10  efficient  vehicle"  shall  mean  any  vehicle  that has achieved an air
    11  pollution score of nine or better and a greenhouse gas score of nine  or
    12  better  on the green vehicle guide maintained by the United States envi-
    13  ronmental protection agency. The department shall post on its web site a
    14  list of low-emission and energy efficient vehicles  by  make  and  model
    15  year  and  such  other  specifications as may be necessary to identify a
    16  low-emission and energy efficient vehicle, and shall update such list as
    17  necessary to provide a complete list of low-emission  and  energy  effi-
    18  cient vehicles.  The exemptions provided by this section shall be offset
    19  by  the  proceeds collected from the auction of any emissions allowances
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05386-02-6