S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6670
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 19, 2025
                                ___________
 
 Introduced  by  Sens. JACKSON, GALLIVAN, HOYLMAN-SIGAL, LIU, MAY, PARKER
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting the  sale  of  the
   first  thirty-five thousand dollars of a battery, electric, or plug-in
   hybrid electric vehicle from state sales and compensating  use  taxes,
   and to authorize cities and counties to elect 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 47 to read as follows:
   (47)  (I)  HALF  OF  THE  RECEIPTS FROM THE FIRST THIRTY-FIVE THOUSAND
 DOLLARS OF THE RETAIL SALE OR LEASE OF A NEW BATTERY, ELECTRIC, OR PLUG-
 IN HYBRID ELECTRIC VEHICLE. FOR PURPOSES  OF  THIS  PARAGRAPH  THE  TERM
 "BATTERY,  ELECTRIC,  OR  PLUG-IN HYBRID ELECTRIC VEHICLE" MEANS A MOTOR
 VEHICLE, AS DEFINED IN SECTION ONE HUNDRED TWENTY-FIVE  OF  THE  VEHICLE
 AND TRAFFIC LAW, THAT:
   (A) HAS FOUR WHEELS;
   (B)  WAS  MANUFACTURED  FOR USE PRIMARILY ON PUBLIC STREETS, ROADS AND
 HIGHWAYS;
   (C) THE POWERTRAIN OF WHICH HAS NOT BEEN MODIFIED  FROM  THE  ORIGINAL
 MANUFACTURER'S SPECIFICATIONS;
   (D) IS RATED AT NOT MORE THAN EIGHT THOUSAND FIVE HUNDRED POUNDS GROSS
 VEHICLE  WEIGHT,  OR  IS A SCHOOL BUS, AS DEFINED IN SECTION ONE HUNDRED
 FORTY-TWO OF THE VEHICLE AND TRAFFIC LAW;
   (E) HAS A MAXIMUM SPEED CAPABILITY OF AT LEAST  FIFTY-FIVE  MILES  PER
 HOUR; AND
   (F)  IS  PROPELLED AT LEAST IN PART BY AN ELECTRONIC MOTOR AND ASSOCI-
 ATED POWER ELECTRONICS WHICH PROVIDE ACCELERATION TORQUE  TO  THE  DRIVE
 WHEELS  SOMETIME  DURING  NORMAL VEHICLE OPERATION, AND THAT DRAWS ELEC-
 TRICITY FROM A BATTERY THAT:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07767-03-5
              

 S. 6670                             2
 
   (I) HAS A CAPACITY OF NOT LESS THAN FOUR KILOWATT HOURS; AND
   (II)  IS  CAPABLE  OF BEING RECHARGED FROM AN EXTERNAL SOURCE OF ELEC-
 TRICITY.
   (II) ALL OF THE RECEIPTS FROM THE FIRST THIRTY-FIVE  THOUSAND  DOLLARS
 OF  THE  RETAIL  SALE  OR  LEASE  OF A NEW BATTERY, ELECTRIC, OR PLUG-IN
 HYBRID ELECTRIC VEHICLE, WHERE SUCH VEHICLE IS ASSEMBLED IN  THE  UNITED
 STATES UTILIZING UNION LABOR.
   §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
 sion (d) to read as follows:
   (D) THE NEW BATTERY, ELECTRIC, OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLES
 EXEMPTION  PROVIDED  FOR  IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF
 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 5 of part J of chapter 59  of
 the laws of 2021, 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 of subdivision (a) of section
 eleven  hundred  fifteen  of this chapter, AND THE BATTERY, ELECTRIC, OR
 PLUG-IN HYBRID ELECTRIC VEHICLE  EXEMPTION  PROVIDED  FOR  IN  PARAGRAPH
 FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER  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  BATTERY,  ELECTRIC,  OR
 PLUG-IN  HYBRID  ELECTRIC  VEHICLE  EXEMPTION  PROVIDED FOR IN PARAGRAPH
 FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER.
   § 4.  Paragraph 47 of subdivision (a) of section 1115 of the tax  law,
 as added by section one of this act, is amended to read as follows:
   (47)  (i)  Half  of  the  receipts from the first thirty-five thousand
 dollars of the retail sale or lease of a new battery[,] OR electric[, or
 plug-in hybrid electric] vehicle. For purposes  of  this  paragraph  the
 term  "battery[,]  OR  electric[,  or  plug-in hybrid electric] vehicle"
 means a motor vehicle, as defined in section one hundred twenty-five  of
 the vehicle and traffic law, that:
   (A) has four wheels;
   (B)  was  manufactured  for use primarily on public streets, roads and
 highways;
   (C) the powertrain of which has not been modified  from  the  original
 manufacturer's specifications;
   (D) is rated at not more than eight thousand five hundred pounds gross
 vehicle  weight,  or  is a school bus, as defined in section one hundred
 forty-two of the vehicle and traffic law;
   (E) has a maximum speed capability of at least  fifty-five  miles  per
 hour; and
 S. 6670                             3

   (F) is propelled [at least in part] by an electronic motor and associ-
 ated  power  electronics  which provide acceleration torque to the drive
 wheels sometime during normal vehicle operation, and  that  draws  elec-
 tricity from a battery that:
   (I) has a capacity of not less than four kilowatt hours; and
   (II)  is  capable  of being recharged from an external source of elec-
 tricity.
   (ii) All of the receipts from the first thirty-five  thousand  dollars
 of the retail sale or lease of a new battery[,] OR electric[, or plug-in
 hybrid  electric] vehicle, where such vehicle is assembled in the United
 States utilizing union labor.
   § 5. Subdivision (d) of section 1160 of  the  tax  law,  as  added  by
 section two of this act, is amended to read as follows:
   (d) The new battery[,] OR electric[, or plug-in hybrid electric] vehi-
 cles  exemption provided for in paragraph forty-seven of subdivision (a)
 of section eleven hundred fifteen of this chapter shall not apply to  or
 limit the imposition of the tax imposed pursuant to this article.
   §  6.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section three of this act, 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), the clothing and footwear exemption
 provided for in paragraph thirty of subdivision (a)  of  section  eleven
 hundred  fifteen  of  this  chapter, and the battery[,] OR electric[, or
 plug-in hybrid electric] vehicle exemption  provided  for  in  paragraph
 forty-seven of subdivision (a) of section eleven hundred fifteen of this
 chapter  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, such
 clothing and footwear exemption, or such  battery[,]  OR  electric[,  or
 plug-in  hybrid  electric]  vehicle  exemption provided for in paragraph
 forty-seven of subdivision (a) of section eleven hundred fifteen of this
 chapter.
   § 7. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning at least one hundred twenty days after the date this act
 shall have become a law and shall apply to sales made on or  after  such
 date;  provided,  however,  that sections four, five and six of this act
 shall take effect ten years after such effective date and shall apply to
 sales made on and after such date.