S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2705--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2017
                                ___________
 
 Introduced  by  Sens.  PARKER, ADDABBO, BAILEY -- read twice and ordered
   printed, and when printed to be committed to the Committee  on  Energy
   and  Telecommunications  -- recommitted to the Committee on Energy and
   Telecommunications in accordance with Senate Rule 6, sec. 8 -- commit-
   tee discharged, bill amended, ordered reprinted as amended and  recom-
   mitted 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 45 to read as follows:
   (45)  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.  §  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.
              

                                                            LBD03270-02-8

 S. 2705--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.
   § 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,
 2021.