S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6269
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 1, 2017
                                ___________
 
 Introduced  by M. of A. ENGLEBRIGHT, HOOPER, MAGNARELLI, LUPARDO, GALEF,
   ORTIZ, SCHIMMINGER, ROSENTHAL, O'DONNELL, TITUS, CAHILL, JAFFEE, BENE-
   DETTO -- Multi-Sponsored by -- M. of A. ABBATE, PEOPLES-STOKES, TITONE
   -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting the sale of hybrid
   vehicles and certain high-efficiency vehicles  from  state  sales  and
   compensating  use taxes, and to authorize cities and counties to grant
   such exemption
 
   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)(I) THE RECEIPTS FROM THE RETAIL SALE OF NEW OR USED HYBRID  VEHI-
 CLES AND HIGH-EFFICIENCY VEHICLES.
   (II) AS USED IN THIS PARAGRAPH:
   (A) "HIGH-EFFICIENCY VEHICLE" MEANS A MODEL YEAR TWO THOUSAND EIGHT OR
 LATER  MOTOR  VEHICLE,  AS DEFINED IN SECTION ONE HUNDRED TWENTY-FIVE OF
 THE VEHICLE AND TRAFFIC LAW, THAT IS CERTIFIED IN THE TWO THOUSAND EIGHT
 OR LATER FUEL ECONOMY GUIDE  OF  THE  FEDERAL  ENVIRONMENTAL  PROTECTION
 AGENCY  TO HAVE A HIGHWAY FUEL ECONOMY ESTIMATE OF THIRTY-FIVE MILES PER
 GALLON OR BETTER, OR WHICH USES NO MOTOR FUEL OR DIESEL FUEL.
   (B) "HYBRID VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION  ONE
 HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (I) DRAWS PROPULSION ENERGY FROM BOTH:
   (A)  AN INTERNAL COMBUSTION ENGINE (OR HEAT ENGINE THAT USES COMBUSTI-
 BLE FUEL), AND
   (B) AN ENERGY SOURCE DEVICE; AND
   (II) EMPLOYS A REGENERATIVE VEHICLE BRAKING SYSTEM THAT RECOVERS WASTE
 ENERGY TO CHARGE SUCH ENERGY STORAGE DEVICE.
   § 2. Section 1160 of the tax law is amended by adding a  new  subdivi-
 sion (c) to read as follows:
   (C)  THE  NEW  AND  USED  HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES
 EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03864-01-7

 A. 6269                             2
 
 SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER SHALL NOT APPLY TO OR
 LIMIT THE IMPOSITION OF THE TAX IMPOSED PURSUANT TO THIS ARTICLE.
   §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, is amended to read as follows:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty or school district, imposing the taxes authorized  by  this  subdivi-
 sion,  shall  omit  the  residential  solar energy systems equipment and
 electricity exemption provided for in subdivision (ee),  the  commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems equipment and electricity generated by such equipment  exemption
 provided for in subdivision (kk) and the clothing and footwear exemption
 provided  for  in  paragraph thirty AND THE NEW AND USED HYBRID VEHICLES
 AND HIGH-EFFICIENCY VEHICLES EXEMPTION PROVIDED FOR IN PARAGRAPH  FORTY-
 FOUR  of subdivision (a) of section eleven hundred fifteen of this chap-
 ter, unless such city, county or school district elects otherwise as  to
 such   residential   solar  energy  systems  equipment  and  electricity
 exemption, such commercial solar energy systems equipment and  electric-
 ity  exemption,  commercial  fuel  cell  electricity  generating systems
 equipment and electricity generated by such equipment exemption or  such
 clothing  and footwear exemption OR SUCH NEW AND USED HYBRID VEHICLES OR
 HIGH-EFFICIENCY VEHICLES EXEMPTION.
   § 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (q) to read as follows:
   (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN  WHICH  THE
 TAXES  IMPOSED  BY  SECTION  ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
 THE  NEW AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES EXEMPTION
 FROM STATE SALES AND  COMPENSATING  USE  TAXES  DESCRIBED  IN  PARAGRAPH
 FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH  TWO
 OF  THIS  SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF
 SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH  RESOL-
 UTION  SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
 SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO  INCORPO-
 RATE  SUCH  EXEMPTIONS  AS  IF  THEY  HAD BEEN DULY ENACTED BY THE STATE
 LEGISLATURE AND APPROVED BY THE GOVERNOR.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE  OF,  PROPERTY  AND  SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 44  OF  SUBDIVISION  (A)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE
 EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN  THIS  JURISDIC-
 TION.
   SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
 YEAR, BUT NOT EARLIER THAN THE YEAR 2019) AND SHALL APPLY TO SALES MADE,
 SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
 ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
 AND 1217 OF THE NEW YORK TAX LAW.
   § 5. This act shall take effect October 1, 2018.