NY State Senate Bill 2011-S6039

Senate Bill S6039

Signed By Governor

2011-2012 Legislative Session

Extends the application of the clean heating fuel credit until January 1, 2017

download bill text pdf

Archive: Last Bill Status - Signed by Governor

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 18, 2012	signed chap.193
Jul 06, 2012	delivered to governor
Jun 19, 2012	returned to senate passed assembly
Mar 14, 2012	ordered to third reading cal.393 substituted for a8818
Jan 19, 2012	referred to ways and means
Jan 18, 2012	delivered to assembly passed senate
Jan 09, 2012	ordered to third reading cal.10 reported and committed to rules
Jan 04, 2012	referred to investigations and government operations

Votes

- Jan 18, 2012 - Floor Vote
  S6039
  
  59
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jan 18, 2012
      
      aye (59)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Huntley
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      Zeldin
      
      excused (2)
      
      Larkin
      
      Montgomery
  Jan 9, 2012 - Rules Committee Vote
  S6039
  
  23
  
  Aye
  
  1
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jan 9, 2012
      
      aye (23)
      
      Alesi
      
      Breslin
      
      Dilan
      
      Farley
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      Krueger
      
      LaValle
      
      Larkin
      
      Libous
      
      Marcellino
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      Parker
      
      Perkins
      
      Saland
      
      Sampson
      
      Seward
      
      Skelos
      
      Smith
      
      Stewart-Cousins
      
      nay (1)
      
      Duane
  Jan 9, 2012 - Investigations And Government Operations Committee Vote
  S6039
  
  8
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Jan 9, 2012
      
      aye (8)
      
      Alesi
      
      Diaz
      
      Golden
      
      Marcellino
      
      Nozzolio
      
      Peralta
      
      Squadron
      
      Zeldin

2011-S6039 (ACTIVE) - Details

See Assembly Version of this Bill:: A8818
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L; amd Part D §4, Chap 35 of 2006

2011-S6039 (ACTIVE) - Summary

Extends the application of the clean heating fuel credit until January 1, 2017.

2011-S6039 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S6039

TITLE OF BILL:
An act to amend the tax law, in relation to the clean heating fuel
personal income tax credit; and to amend chapter 35 of the laws of 2006
amending the tax law relating to a clean heating fuel credit, in
relation to extending the applicability of such credit until January 1,
2017

PURPOSE OR GENERAL IDEA OF BILL:
To extend the personal income tax clean heating fuel credit until Janu-
ary 1, 2017 and to make conforming amendments to Chapter 35 of the Laws
of 2006. Chapter 591 of the laws of 2011 already extends this provision
until 2017 for corporate owners of residential developments. As refer-
enced in the Bill Approval memo (No 11 Chapter 591) this bill represents
a three-way agreement to a chapter amendment aimed at allowing individ-
ual homeowners to also claim this credit for five more years.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends tax law section 606(mm)(1) to extend the effective date
for the clean heating fuel credit. The credit will be affected for taxa-
ble years beginning before January 1, 2017.

Section 2 amends Chapter 35 of the laws of 2006, as amended by section
three of part AAA-1 of chapter 57 of the laws of 2008 by extending the
taxable years for which this credit may be claimed. The date has been

extended to include all taxable years beginning before January 1, 2017.

JUSTIFICATION:
Governor Pataki first signed this tax credit into law in 2006, in order
to promote the use of clean heating fuel, in order to improve air quali-
ty, protect our environment and encourage domestic sources of fuel. This
credit was extended in 2009, and thousands of New Yorkers took advantage
of the credit by burning cleaner, more renewable and less carbon laden
heating oil.

During the intervening period more and more consumers have become aware
of biodiesel and its environmental and clean air benefits. As consumers
replace their traditional heating oil with greener biodiesel blends, it
is vitally important that this tax credit be extended.

This tax credit expired for taxable years beginning after December 31,
2011, which means that customers already taking advantage of it will
lose this benefit and return to less environmentally friendly sources of
fuel. In order to protect these consumers, and to promote clean air and
a safer environment, the clean heating fuel tax credit must be extended.

PRIOR LEGISLATIVE HISTORY:
2011: S.5349/A.7793 enacted as Chapter 591 of the laws of 2011
2008: S.6807C/A.9804C enacted as Part AAA-1 of Chapter 57 of

      the Laws of 2008
2006: S.7909/A.11331 enacted as Chapter 35 of the Laws of 2006

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

2011-S6039 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6039

                            I N  S E N A T E

                               (PREFILED)

                             January 4, 2012
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in  relation  to  the  clean  heating  fuel
  personal  income  tax  credit;  and to amend chapter 35 of the laws of
  2006 amending the tax law relating to a clean heating fuel credit,  in
  relation  to  extending the applicability of such credit until January
  1, 2017

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph  1 of subsection (mm) of section 606 of the tax
law, as amended by section 2 of part AAA-1 of chapter 57 of the laws  of
2008, is amended to read as follows:
  (1)  A  taxpayer  shall be allowed a credit against the tax imposed by
this article. Such credit, to be computed as hereinafter provided, shall
be allowed for bioheat, used for space heating or hot  water  production
for  residential  purposes  within  this state and purchased on or after
July first, two thousand six and before July first, two  thousand  seven
and  on  or  after  January first, two thousand eight and before January
first, two thousand [twelve] SEVENTEEN.  Such credit shall be $0.01  per
percent  of  biodiesel per gallon of bioheat, not to exceed twenty cents
per gallon, purchased by such taxpayer.
  S 2. Section 4 of part D of chapter 35 of the laws  of  2006  amending
the  tax  law  relating  to  a  clean heating fuel credit, as amended by
section 3 of part AAA-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
  S 4. This act shall take effect immediately and shall apply to taxable
years beginning after December 31, 2005 and  before  January  1,  [2012]
2017;  provided,  however  that  the  IMB  credit for energy taxes under
subsection (t-1) and the state film production credit  under  subsection
(gg)  and the empire state commercial production credit under subsection
(jj) of section 606 of the tax law contained in section  three  of  this
act  shall  expire  on  the  same date as provided in subdivision (a) of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD13434-01-1

S. 6039                             2

section 49 of part Y of chapter 63 of the laws of 2000, as  amended  and
section  9  of part P of chapter 60 of the laws of 2004, as amended, and
section 10 of part V of a chapter of the laws of 2006 amending  the  tax
law  relating  to the empire state commercial production tax credit, [as
proposed in legislative bill numbers S.6460-C and A.9560-B,] as  amended
respectively.
  S 3. This act shall take effect immediately.

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