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

                                 364--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced by M. of A. PRETLOW, FARRELL, SCHIMMINGER, COLTON, SCHIMEL --
  read once and referred to the Committee on Ways and Means -- recommit-
  ted  to  the  Committee  on Ways and Means in accordance with Assembly
  Rule  3,  sec.  2  --  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.
              

                                                           LBD05386-03-6

A. 364--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,
2019.