Bill Text: NY S03827 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides an exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2020-06-04 - PRINT NUMBER 3827B [S03827 Detail]

Download: New_York-2019-S03827-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3827
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 15, 2019
                                       ___________
        Introduced  by  Sen. METZGER -- 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:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45)  The  receipts from the first thirty-five thousand dollars of the
     4  retail sale of a new battery, electric, or plug-in hybrid electric vehi-
     5  cle. For purposes of this paragraph  the  term  "battery,  electric,  or
     6  plug-in  hybrid  electric  vehicle" means a motor vehicle, as defined in
     7  section one hundred twenty-five of the vehicle and traffic law, that:
     8    (i) has four wheels;
     9    (ii) was manufactured for use primarily on public streets,  roads  and
    10  highways;
    11    (iii)  the powertrain of which has not been modified from the original
    12  manufacturer's specifications;
    13    (iv) is rated at not more than  eight  thousand  five  hundred  pounds
    14  gross vehicle weight;
    15    (v)  has  a  maximum speed capability of at least fifty-five miles per
    16  hour; and
    17    (vi) is propelled at least in part by an electronic motor and  associ-
    18  ated  power  electronics  which provide acceleration torque to the drive
    19  wheels sometime during normal vehicle operation, and  that  draws  elec-
    20  tricity from a battery that:
    21    (A) has a capacity of not less than four kilowatt hours; and
    22    (B) is capable of being recharged from an external source of electric-
    23  ity.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02302-01-9
        S. 3827                             2
     1    §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
     2  sion (c) to read as follows:
     3    (c)  The  new  battery,  electric, or plug-in hybrid electric vehicles
     4  exemption provided for in paragraph forty-five  of  subdivision  (a)  of
     5  section  eleven  hundred  fifteen  of this chapter shall not apply to or
     6  limit the imposition of the tax imposed pursuant to this article.
     7    § 3. Subdivision (a) of section 1210 of the  tax  law  is  amended  by
     8  adding a new paragraph 5 to read as follows:
     9    (5)  Notwithstanding  any  other  provision of law, any city or county
    10  imposing the taxes authorized by this  subdivision  may  elect  the  new
    11  battery,   electric,  or  plug-in  hybrid  electric  vehicles  exemption
    12  provided for in paragraph forty-five of subdivision (a) of section elev-
    13  en hundred fifteen of this chapter.
    14    § 4. This act shall take effect on the one hundred twentieth day after
    15  it shall have become a law.