NY State Senate Bill 2013-S1637B

Senate Bill S1637B

2013-2014 Legislative Session

Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance Committee

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 28, 2014	reported and committed to finance
Jan 21, 2014	print number 1637b
Jan 21, 2014	amend and recommit to energy and telecommunications
Jan 08, 2014	referred to energy and telecommunications
Apr 01, 2013	print number 1637a
Apr 01, 2013	amend and recommit to finance
Feb 27, 2013	reported and committed to finance
Jan 09, 2013	referred to energy and telecommunications

Votes

- Jan 28, 2014 - Energy And Telecommunications Committee Vote
  S1637B
  
  8
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Energy And Telecommunications Committee Vote: Jan 28, 2014
      
      aye (8)
      
      Carlucci
      
      Dilan
      
      Kennedy
      
      Maziarz
      
      Parker
      
      Peralta
      
      Ritchie
      
      Robach
      
      aye wr (2)
      
      Griffo
      
      O'Mara
  Feb 27, 2013 - Energy And Telecommunications Committee Vote
  S1637B
  
  10
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Energy And Telecommunications Committee Vote: Feb 27, 2013
      
      aye (10)
      
      Adams
      
      Carlucci
      
      Dilan
      
      Fuschillo
      
      Kennedy
      
      Maziarz
      
      O'Mara
      
      Parker
      
      Ritchie
      
      Robach
      
      aye wr (1)
      
      Griffo

Bill Amendments

Original

B (Active)

2013-S1637 - Details

See Assembly Version of this Bill:: A3846
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1783, A4022
2011-2012: S1054, A2539
2015-2016: S934, A364
2017-2018: S2705, A1790
2019-2020: S3602, A2630
2021-2022: S2922, A1723
2023-2024: S4933, A4645

2013-S1637 - Summary

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

2013-S1637 - Sponsor Memo

2013-S1637 - Bill Text download pdf

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

                                  1637

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations

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:

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44)  LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF THIS
PARAGRAPH, A "LOW-EMISSION AND ENERGY EFFICIENT VEHICLE"  SHALL  MEAN  A
VEHICLE  CERTIFIED  BY  THE  ADMINISTRATOR OF THE UNITED STATES ENVIRON-
MENTAL PROTECTION AGENCY PURSUANT TO  23  U.S.C.  S  166(F)(3).  IF  THE
ADMINISTRATOR  OF  THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY HAS
NOT SO CERTIFIED ANY VEHICLE AS  A  LOW-EMISSION  AND  ENERGY  EFFICIENT
VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
EFFICIENT  VEHICLE"  SHALL  MEAN  ANY  VEHICLE  THAT HAS ACHIEVED AN AIR
POLLUTION SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE  OR
BETTER  ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES ENVI-
RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
LIST OF LOW-EMISSION AND ENERGY EFFICIENT VEHICLES  BY  MAKE  AND  MODEL
YEAR  AND  SUCH  OTHER  SPECIFICATIONS AS MAY BE NECESSARY TO IDENTIFY A
LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
NECESSARY TO PROVIDE A COMPLETE LIST OF LOW-EMISSION  AND  ENERGY  EFFI-
CIENT VEHICLES.
  S  2.  This  act  shall  take effect on the first day of the sales tax
quarter that begins at least ninety days after the day on which it shall
have become a law and shall expire and be deemed repealed  December  31,
2016.

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

                      [ ] is old law to be omitted.
                                                           LBD02360-01-3

co-Sponsors

2013-S1637A - Details

See Assembly Version of this Bill:: A3846
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1783, A4022
2011-2012: S1054, A2539
2015-2016: S934, A364
2017-2018: S2705, A1790
2019-2020: S3602, A2630
2021-2022: S2922, A1723
2023-2024: S4933, A4645

2013-S1637A - Summary

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

2013-S1637A - Sponsor Memo

                                BILL NUMBER:S1637A            REVISED 4/2/13

TITLE OF BILL:  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

PURPOSE OR GENERAL IDEA OF BILL:  This bill provides an incentive in
the State of New York for individuals and commercial entities to
purchase vehicles identified by the United States Environmental
Protection Agency as clean and energy efficient.

SUMMARY OF SPECIFIC PROVISIONS:  This legislation amends the Tax Law
to exempt receipts from the retail sale or use of low-emission and
energy-efficient vehicles from sales and compensating use taxes
imposed in or by the State of New York.

JUSTIFICATION:  This bill would provide an incentive for residents of
New York State to purchase cleaner, more efficient vehicles. This bill
would encourage individuals and commercial entities to purchase hybrid
vehicles by making them exempt from the 4% sales and compensating use
taxes set forth by the state. About 33% of U.S carbon dioxide
emissions comes from the burning of gasoline in internal-combustion
engines of cars and light trucks. For each gallon of gas a vehicle
consumes, 19.6 pounds of carbon dioxide are emitted into the air.
This exemption would be in place for five years. This legislation

would be a great step in achieving better air quality in New York
State as well as a reduction in the use of gasoline because hybrid
vehicles get better mileage per gallon of gasoline.

PRIOR LEGISLATIVE HISTORY:  2011-12: S.1054/A.2539 - Referred to
Energy & Telecommunication 2009-10: S.1783A/A.4022A - Finance 2008-09:
S.7547

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:  The Regional
Greenhouse Gas Initiative (RGGI) cap and trade auctions resulted in
roughly $410 million for New York State to invest. Over the next three
year phase of the RGGI auctions, it is estimated that New York State
might receive in the neighborhood of $1 billion to invest. This bill
is estimated to reduce state and local sales tax revenues by
approximately $27.8 million. The State portion of this loss would be
approximately $13.1 million. This loss will be offset by proceeds
collected from the auction of any emissions allowances for air
contaminants pursuant to article nineteen of the environmental
conservation law and proceeds collected but not allocated by the New
York State Energy Research and Development Authority. The offset is
capped at $27 million.

EFFECTIVE DATE:  This act shall take effect on the first day of the
sales tax quarter that begins at least 90 days after the day on which
it shall have become a law and shall expire and be deemed repealed
December 31, 2016.

2013-S1637A - Bill Text download pdf

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

                                 1637--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations -- reported favorably from said committee and committed to the
  Committee  on  Finance  -- 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:

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF  THIS
PARAGRAPH,  A  "LOW-EMISSION  AND ENERGY EFFICIENT VEHICLE" SHALL MEAN A
VEHICLE CERTIFIED BY THE ADMINISTRATOR OF  THE  UNITED  STATES  ENVIRON-
MENTAL  PROTECTION  AGENCY  PURSUANT  TO  23  U.S.C. S 166(F)(3). IF THE
ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION  AGENCY  HAS
NOT  SO  CERTIFIED  ANY  VEHICLE  AS A LOW-EMISSION AND ENERGY EFFICIENT
VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
EFFICIENT VEHICLE" SHALL MEAN ANY  VEHICLE  THAT  HAS  ACHIEVED  AN  AIR
POLLUTION  SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE OR
BETTER ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES  ENVI-
RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
LIST  OF  LOW-EMISSION  AND  ENERGY EFFICIENT VEHICLES BY MAKE AND MODEL
YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE  NECESSARY  TO  IDENTIFY  A
LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
NECESSARY  TO  PROVIDE  A COMPLETE LIST OF LOW-EMISSION AND ENERGY EFFI-
CIENT VEHICLES.  THE EXEMPTIONS PROVIDED BY THIS SECTION SHALL BE OFFSET
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.

                                                           LBD02360-06-3

S. 1637--A                          2

FOR  AIR  CONTAMINANTS  AS  PROVIDED  FOR  IN REGULATIONS ADOPTED BY THE
DEPARTMENT OF ENVIRONMENTAL CONSERVATION PURSUANT TO ARTICLE NINETEEN OF
THE ENVIRONMENTAL CONSERVATION LAW AND PROCEEDS COLLECTED BUT NOT  ALLO-
CATED  BY  THE  NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY
FROM THE AUCTION, PURSUANT TO REGULATIONS OF SUCH AUTHORITY, OF EMISSION
ALLOWANCES ALLOCATED BY THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION  TO
SUCH  AUTHORITY  PURSUANT TO REGULATIONS ADOPTED BY SUCH DEPARTMENT. THE
OFFSET SHALL NOT EXCEED TWENTY-SEVEN MILLION DOLLARS.
  S 2. This act shall take effect on the first  day  of  the  sales  tax
quarter that begins at least ninety days after the day on which it shall
have  become  a law and shall expire and be deemed repealed December 31,
2016.

co-Sponsors

2013-S1637B (ACTIVE) - Details

See Assembly Version of this Bill:: A3846
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1783, A4022
2011-2012: S1054, A2539
2015-2016: S934, A364
2017-2018: S2705, A1790
2019-2020: S3602, A2630
2021-2022: S2922, A1723
2023-2024: S4933, A4645

2013-S1637B (ACTIVE) - Summary

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

2013-S1637B (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1637B           REVISED MEMO 01/23/2014

TITLE OF BILL:  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

PURPOSE OR GENERAL IDEA OF BILL:

This bill provides an incentive in the State of New York for
individuals and commercial entities to purchase vehicles identified by
the United States Environmental Protection Agency as clean and energy
efficient.

SUMMARY OF SPECIFIC PROVISIONS:

This legislation amends the Tax Law to exempt receipts from the retail
sale or use of low-emission and energy-efficient vehicles from sales
and compensating use taxes imposed in or by the State of New York.

JUSTIFICATION:

This bill would provide an incentive for residents of New York State
to purchase cleaner, more efficient vehicles. This bill would
encourage individuals and commercial entities to purchase hybrid
vehicles by making them exempt from the 4% sales and compensating use

taxes set forth by the state. About 33% of U.S carbon dioxide
emissions comes from the burning of gasoline in internal-combustion
engines of cars and light trucks. For each gallon of gas a vehicle
consumes, 19.6 pounds of carbon dioxide are emitted into the air. This
exemption would be in place through the year 2017. This legislation
would be a great step in achieving better air quality in New York
State as well as a reduction in the use of gasoline because hybrid
vehicles get better mileage per gallon of gasoline.

PRIOR LEGISLATIVE HISTORY:

2013: S.1637 - Amended & recommitted to Finance/A.3846 - Amended &
recommitted to Ways & Means
2012: S.1054 Energy & Telecommunications/A.2539 - referred to ways and
means
2011: S.1054 - Finance /A.2539 - Ways and Means
2009-10: S.1783A - Finance/A.4022A - Ways & Means
2008-09: 5.7547 /A10447 referred to Ways and Means

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

EFFECTIVE DATE:

This act shall take effect on the first day of the sales tax quarter
that begins at least ninety days after the day on which it shall have
become a law and shall expire and be deemed repealed December 31,
2017.

2013-S1637B (ACTIVE) - Bill Text download pdf

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

                                 1637--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. PARKER, SAMPSON -- read twice and ordered printed,
  and when printed to be committed to the Committee on Energy and  Tele-
  communications -- reported favorably from said committee and committed
  to  the  Committee  on  Finance -- committee discharged, bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  recommitted  to  the  Committee  on  Energy  and Telecommunications in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

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:

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF  THIS
PARAGRAPH,  A  "LOW-EMISSION  AND ENERGY EFFICIENT VEHICLE" SHALL MEAN A
VEHICLE CERTIFIED BY THE ADMINISTRATOR OF  THE  UNITED  STATES  ENVIRON-
MENTAL  PROTECTION  AGENCY  PURSUANT  TO  23  U.S.C. S 166(F)(3). IF THE
ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION  AGENCY  HAS
NOT  SO  CERTIFIED  ANY  VEHICLE  AS A LOW-EMISSION AND ENERGY EFFICIENT
VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
EFFICIENT VEHICLE" SHALL MEAN ANY  VEHICLE  THAT  HAS  ACHIEVED  AN  AIR
POLLUTION  SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE OR
BETTER ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES  ENVI-
RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
LIST  OF  LOW-EMISSION  AND  ENERGY EFFICIENT VEHICLES BY MAKE AND MODEL
YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE  NECESSARY  TO  IDENTIFY  A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

                                                           LBD02360-08-4

S. 1637--B                          2

LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
NECESSARY  TO  PROVIDE  A COMPLETE LIST OF LOW-EMISSION AND ENERGY EFFI-
CIENT VEHICLES.  THE EXEMPTIONS PROVIDED BY THIS SECTION SHALL BE OFFSET
BY  THE  PROCEEDS COLLECTED FROM THE AUCTION OF ANY EMISSIONS ALLOWANCES
FOR AIR CONTAMINANTS AS PROVIDED  FOR  IN  REGULATIONS  ADOPTED  BY  THE
DEPARTMENT OF ENVIRONMENTAL CONSERVATION PURSUANT TO ARTICLE NINETEEN OF
THE  ENVIRONMENTAL CONSERVATION LAW AND PROCEEDS COLLECTED BUT NOT ALLO-
CATED BY THE NEW YORK STATE ENERGY RESEARCH  AND  DEVELOPMENT  AUTHORITY
FROM THE AUCTION, PURSUANT TO REGULATIONS OF SUCH AUTHORITY, OF EMISSION
ALLOWANCES  ALLOCATED BY THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION TO
SUCH AUTHORITY PURSUANT TO REGULATIONS ADOPTED BY SUCH  DEPARTMENT.  THE
OFFSET SHALL NOT EXCEED TWENTY-SEVEN MILLION DOLLARS.
  S  2.  This  act  shall  take effect on the first day of the sales tax
quarter that begins at least ninety days after the day on which it shall
have become a law and shall expire and be deemed repealed  December  31,
2017.

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Senate Bill S1637B

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Sponsored By

Kevin S. Parker

Archive: Last Bill Status - In Senate Committee Finance Committee

Bill Amendments

2013-S1637 - Details

2013-S1637 - Summary

2013-S1637 - Sponsor Memo

2013-S1637 - Bill Text download pdf

co-Sponsors

John L. Sampson

2013-S1637A - Details

2013-S1637A - Summary

2013-S1637A - Sponsor Memo

2013-S1637A - Bill Text download pdf

co-Sponsors

John L. Sampson

2013-S1637B (ACTIVE) - Details

2013-S1637B (ACTIVE) - Summary

2013-S1637B (ACTIVE) - Sponsor Memo

2013-S1637B (ACTIVE) - Bill Text download pdf

Comments