S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4645
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 21, 2023
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 47 to read as follows:
   (47) 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06477-01-3
              

 A. 4645                             2
 
 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,
 2026.