S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1006

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. WEPRIN -- Multi-Sponsored by -- M. of A. SALADINO
  -- read once and referred to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to establishing a credit for
  the installation of a seat belt violation alert system

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  210  of  the  tax law is amended by adding a new
subdivision 46 to read as follows:
  46. CREDIT FOR INSTALLATION OF SEAT BELT VIOLATION ALERT SYSTEM. (A) A
TAXPAYER SHALL BE ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER
PROVIDED,  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE, FOR THE PURCHASE,
OTHER THAN FOR RESALE, AND INSTALLATION OF A SEAT BELT  VIOLATION  ALERT
SYSTEM.
  (B)  FOR  THE  PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  (1) "ELECTRONIC INDICATOR"  SHALL  MEAN  ANY  DISPLAY  SYSTEM  ON  THE
OUTSIDE  OF A MOTOR VEHICLE THAT REGISTERS THE FAILURE OF A PASSENGER TO
PROPERLY SECURE THEIR SAFETY BELT WITHIN SUCH VEHICLE.
  (2) "SEAT BELT VIOLATION ALERT SYSTEM" SHALL MEAN ANY  DEVICE,  WHICH,
UPON INSTALLATION IN AND ON A MOTOR VEHICLE, SIGNALS OR OTHERWISE ALERTS
POLICE OFFICERS, BY WAY OF AN ELECTRONIC INDICATOR ON THE OUTSIDE OF THE
VEHICLE,  THAT  AN  INDIVIDUAL  IN  SUCH  VEHICLE HAS FAILED TO PROPERLY
SECURE THEIR SAFETY BELT.
  (C) THE AMOUNT OF CREDIT SHALL BE FIFTY PERCENT OF  THE  COST  TO  THE
TAXPAYER  FOR  THE  PURCHASE  AND  INSTALLATION  OF SUCH SECURITY SYSTEM
DURING THE TAXABLE YEAR OF PURCHASE,  SUCH  CREDIT  NOT  TO  EXCEED  TWO
HUNDRED  FIFTY  DOLLARS  WITH RESPECT TO EACH PURCHASE AND INSTALLATION.
THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT
REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE HIGHER OF THE  AMOUNTS
PRESCRIBED IN PARAGRAPHS (C) AND (D) OF SUBDIVISION ONE OF THIS SECTION.

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

                                                           LBD03838-01-3

A. 1006                             2

  S  2. Section 606 of the tax law is amended by adding a new subsection
(s-1) to read as follows:
  (S-1)  CREDIT  FOR INSTALLATION OF SEAT BELT VIOLATION ALERT SYSTEM. A
TAXPAYER SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST  THE
TAX  IMPOSED BY THIS ARTICLE FOR THE PURCHASE AND INSTALLATION OF A SEAT
BELT VIOLATION ALERT SYSTEM, AS SUCH  TERM  IS  DEFINED  IN  SUBDIVISION
FORTY-SIX  OF  SECTION  TWO  HUNDRED  TEN OF THIS CHAPTER. THE AMOUNT OF
CREDIT SHALL BE FIFTY PERCENT  OF  THE  COST  OF  THE  TAXPAYER  OF  THE
PURCHASE  AND  INSTALLATION  OF  THE  SECURITY SYSTEM DURING THE TAXABLE
YEAR, SUCH CREDIT NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS  WITH  RESPECT
TO EACH SYSTEM PURCHASED AND INSTALLED.
  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a  new  clause  (xxxv)  to  read  as
follows:
(XXXV) CREDIT FOR INSTALLATION       AMOUNT OF CREDIT UNDER
OF SEAT BELT VIOLATION ALERT         SUBDIVISION FORTY-SIX OF SECTION
SYSTEM UNDER SUBSECTION (S-1)        TWO HUNDRED TEN
  S  4. This act shall take effect on the first of January next succeed-
ing the date on which it shall become a law.