S T A T E   O F   N E W   Y O R K
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    S. 5195--A                                            A. 7347--A
                                                        Cal. No. 353

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              May 14, 2013
                               ___________

IN  SENATE  -- Introduced by Sens. GIPSON, AVELLA, DILAN, LATIMER, MONT-
  GOMERY -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

IN ASSEMBLY -- Introduced by M. of A. BARRETT, GUNTHER, ROBERTS, STIRPE,
  SANTABARBARA, RIVERA, BLANKENBUSH, CROUCH, BARCLAY, DiPIETRO, McLAUGH-
  LIN, JAFFEE -- Multi-Sponsored by -- M. of A.   ARROYO, GLICK,  MAGEE,
  McDONOUGH,  OAKS, SKARTADOS -- read once and referred to the Committee
  on Ways and Means -- advanced to a third reading, amended and  ordered
  reprinted, retaining its place on the order of third reading

AN  ACT  to  amend the tax law, in relation to establishing a tax credit
  for farm vehicle tolls

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

  Section  1.  Section  210  of  the  tax law is amended by adding a new
subdivision 48 to read as follows:
  48. FARM VEHICLE TOLLS TAX CREDIT.  (A)  TAXPAYERS  WHO  OPERATE  FARM
VEHICLES  ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE TOLLS
TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE  OF  THE
TAX  YEAR  PROVIDED,  HOWEVER, THAT THE UNUSED PORTION OF ANY TAX CREDIT
CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
  (B) FOR THE PURPOSES OF THIS SECTION,  "FARM  VEHICLE"  SHALL  MEAN  A
VEHICLE  WHICH  IS  REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES AND
AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR  OF
NOT  MORE  THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND OPER-
ATED BY A FARMER, IS  USED  TO  TRANSPORT  AGRICULTURAL  PRODUCTS,  FARM
MACHINERY,  FARM  SUPPLIES  OR  ALL OF THE AFOREMENTIONED TO OR FROM THE

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

                                                           LBD10588-03-4

S. 5195--A                          2                         A. 7347--A

FARM AND IS NOT USED IN THE OPERATIONS OF A  COMMON  OR  CONTRACT  MOTOR
CARRIER  AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN  ONE  HUNDRED  FIFTY  MILES  OF  THE
PERSON'S FARM.
  (C)  THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE NEW
YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
THE FARM VEHICLE TOLLS TAX CREDIT.
  (D) TAXPAYER CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT  SHALL  SUBMIT
COPIES  OF  NEW  YORK  STATE THRUWAY TOLL RECEIPTS WITH TAX RETURNS THAT
CLAIM A TAX CREDIT.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(xx) to read as follows:
  (XX)  CREDIT  FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  FOR  NEW  YORK
STATE  THRUWAY  TOLLS  PAID  BY  THE  TAXPAYER  FOR FARM VEHICLES, TO BE
COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
  (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
OF NOT MORE THAN TWENTY-SIX THOUSAND  POUNDS  WHICH  IS  CONTROLLED  AND
OPERATED  BY  A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED  TO  OR  FROM  THE
FARM  AND  IS  NOT  USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX  THOU-
SAND  POUNDS  WHILE  BEING  USED  WITHIN  ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
  (3) AMOUNT OF CREDIT. THE  AMOUNT  OF  CREDIT  SHALL  BE  SEVENTY-FIVE
PERCENT  OF  THE  NEW  YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR
FARM VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS  SUBSECTION
BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause  (xxxvii)  to  read  as
follows:

(XXXVII) CREDIT FOR FARM        AMOUNT OF CREDIT
VEHICLE TOLLS UNDER             UNDER SUBDIVISION
SUBSECTION (XX)                 FORTY-EIGHT OF SECTION
                                TWO HUNDRED TEN

  S  4.  This act shall take effect immediately; provided, however, that
the credits established by sections one, two and three of this act shall
apply to taxable years beginning on or after January 1, 2015.