A966B-2011 Actions

• Jan 3, 2012: signed chap.604
• Dec 22, 2011: delivered to governor
• Jun 23, 2011: RETURNED TO ASSEMBLY
• Jun 23, 2011: PASSED SENATE
• Jun 23, 2011: 3RD READING CAL.1119
• Jun 23, 2011: SUBSTITUTED FOR S4813
• May 16, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• May 16, 2011: delivered to senate
• May 16, 2011: passed assembly
• May 5, 2011: advanced to third reading cal.240
• May 3, 2011: reported
• Apr 28, 2011: print number 966b
• Apr 28, 2011: amend and recommit to ways and means
• Jan 24, 2011: print number 966a
• Jan 24, 2011: amend (t) and recommit to ways and means
• Jan 5, 2011: referred to ways and means

A966B-2011 Votes

A966B-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 966--B
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 (PREFILED)
 January 5, 2011
 
 Introduced  by  M.  of  A.  KELLNER,  WEISENBERG, GLICK, JAFFEE, HOOPER,
 BOYLAND, CASTRO, COLTON, ROSENTHAL, CAHILL, TITUS, COOK -- Multi-Spon
 sored by -- M. of A.   AMEDORE, LATIMER,  McDONOUGH,  MENG,  MOLINARO,
 PHEFFER,  SALADINO,  TITONE -- read once and referred to the Committee
 on Ways and Means  --  committee  discharged,  bill  amended,  ordered
 reprinted  as  amended  and  recommitted  to  said  committee -- again
 reported from said committee with  amendments,  ordered  reprinted  as
 amended and recommitted to said committee
 AN  ACT  to amend the tax law, in relation to providing a tax credit for
 the purchase of certain vehicles by companies that provide transporta
 tion services to persons with  disabilities;  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.

Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (tt) to read as follows:

 (TT)  CREDIT  FOR  COMPANIES WHO PROVIDE TRANSPORTATION TO INDIVIDUALS
 WITH DISABILITIES. (1) ALLOWANCE AND AMOUNT OF CREDIT.  A TAXPAYER,  WHO
 PROVIDES   A   TAXICAB   SERVICE  AS  DEFINED  IN  SECTION  ONE  HUNDRED
 FORTY-EIGHT-A OF THE VEHICLE AND TRAFFIC LAW, OR  A  LIVERY  SERVICE  AS
 DEFINED  IN  SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE AND TRAFFIC
 LAW, SHALL BE ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS
 SUBSECTION,  AGAINST THE TAX IMPOSED BY THIS ARTICLE.  THE AMOUNT OF THE
 CREDIT SHALL BE EQUAL TO THE INCREMENTAL COST ASSOCIATED WITH  UPGRADING
 A  VEHICLE  SO THAT IT IS ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES AS
 DEFINED IN PARAGRAPH TWO OF THIS  SUBSECTION.  PROVIDED,  HOWEVER,  THAT
 SUCH  CREDIT  SHALL  NOT  EXCEED  TEN  THOUSAND DOLLARS PER VEHICLE. FOR
 PURPOSES OF THIS SUBSECTION, PURCHASES OF NEW VEHICLES THAT ARE INITIAL
 LY MANUFACTURED TO BE ACCESSIBLE FOR INDIVIDUALS WITH  DISABILITIES  AND
 FOR  WHICH  THERE  IS NO COMPARABLE MAKE AND MODEL THAT DOES NOT INCLUDE
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00671-03-1
 
       A. 966--B                           2
 THE EQUIPMENT NECESSARY TO PROVIDE  ACCESSIBILITY  TO  INDIVIDUALS  WITH
 DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
 (2) DEFINITION. THE TERM "ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES"
 SHALL,  FOR  THE  PURPOSES  OF  THIS SUBSECTION, REFER TO A VEHICLE THAT
 COMPLIES WITH FEDERAL REGULATIONS PROMULGATED PURSUANT TO THE  AMERICANS
 WITH  DISABILITIES  ACT  APPLICABLE  TO  VANS  UNDER  TWENTY-TWO FEET IN
 LENGTH, BY THE FEDERAL DEPARTMENT OF TRANSPORTATION, IN CODE OF  FEDERAL
 REGULATIONS,  TITLE 49, PARTS 37 AND 38, AND BY THE FEDERAL ARCHITECTURE
 AND TRANSPORTATION BARRIERS COMPLIANCE BOARD, IN CODE OF  FEDERAL  REGU
 LATIONS, TITLE 36, SECTION 1192.23, AND THE FEDERAL MOTOR VEHICLE SAFETY
 STANDARDS, CODE OF FEDERAL REGULATIONS, TITLE 29, PART 57.
 (3)  APPLICATION  OF  CREDIT. IF THE AMOUNT OF THE CREDIT SHALL EXCEED
 THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
 FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
 SUCH YEAR OR YEARS.
 

S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is amended by adding a new clause (xxxiii) to read as
 follows:

 (XXXIII) CREDIT FOR COMPANIES WHO    AMOUNT OF CREDIT UNDER
 PROVIDE TRANSPORTATION TO            SUBDIVISION FORTY-FOUR OF
 INDIVIDUALS WITH DISABILITIES        SECTION TWO HUNDRED TEN
 UNDER SUBSECTION (TT)
 

S 3.

Section 210 of the tax law is amended by adding an  new  subdivi
 sion 44 to read as follows:

 44.  CREDIT  FOR  COMPANIES  WHO PROVIDE TRANSPORTATION TO INDIVIDUALS
 WITH DISABILITIES. (A) ALLOWANCE AND AMOUNT OF CREDIT. A  TAXPAYER,  WHO
 PROVIDES   A   TAXICAB   SERVICE  AS  DEFINED  IN  SECTION  ONE  HUNDRED
 FORTY-EIGHT-A OF THE VEHICLE AND TRAFFIC LAW, OR  A  LIVERY  SERVICE  AS
 DEFINED  IN  SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE AND TRAFFIC
 LAW, SHALL BE ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS
 SUBDIVISION,  AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
 CREDIT SHALL BE EQUAL TO THE INCREMENTAL COST ASSOCIATED WITH  UPGRADING
 A  VEHICLE  SO THAT IT IS ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES AS
 DEFINED IN PARAGRAPH (B) OF THIS SUBDIVISION.  PROVIDED,  HOWEVER,  THAT
 SUCH  CREDIT  SHALL  NOT  EXCEED  TEN  THOUSAND DOLLARS PER VEHICLE. FOR
 PURPOSES OF THIS SUBDIVISION,  PURCHASES  OF  NEW  VEHICLES  THAT    ARE
 INITIALLY  MANUFACTURED  TO BE ACCESSIBLE FOR INDIVIDUALS WITH DISABILI
 TIES AND FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT  DOES  NOT
 INCLUDE  THE EQUIPMENT NECESSARY TO PROVIDE ACCESSIBILITY TO INDIVIDUALS
 WITH DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
 (B) DEFINITION. THE TERM "ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES"
 SHALL, FOR THE PURPOSES OF THIS SUBDIVISION, REFER  TO  A  VEHICLE  THAT
 COMPLIES  WITH FEDERAL REGULATIONS PROMULGATED PURSUANT TO THE AMERICANS
 WITH DISABILITIES ACT  APPLICABLE  TO  VANS  UNDER  TWENTY-TWO  FEET  IN
 LENGTH,  BY THE FEDERAL DEPARTMENT OF TRANSPORTATION, IN CODE OF FEDERAL
 REGULATIONS, TITLE 49, PARTS 37 AND 38, AND BY THE FEDERAL  ARCHITECTURE
 AND  TRANSPORTATION  BARRIERS COMPLIANCE BOARD, IN CODE OF FEDERAL REGU
 LATIONS, TITLE 36, SECTION 1192.23, AND THE FEDERAL MOTOR VEHICLE SAFETY
 STANDARDS, CODE OF FEDERAL REGULATIONS, TITLE 49, PART 57.
 (C) APPLICATION OF CREDIT. IF THE AMOUNT OF THE  CREDIT  SHALL  EXCEED
 THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
 FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
 SUCH YEAR OR YEARS.
 

S  4.  The  commissioner of taxation and finance shall prescribe rules
 and regulations establishing the requirements of companies to be  eligi
 ble for the credit provided by this act.
 
       A. 966--B                           3
 

S 5. This act shall take effect immediately and shall remain in effect
 until December 31, 2016 when upon such date it shall be deemed repealed;
 provided  that  this  act shall be deemed to have been in full force and
 effect on December 31, 2010; and provided further that  this  act  shall
 apply to all tax years commencing on or after January 1, 2011.

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