Establishes a GPS smartcard advisory council; provides a personal income tax credit for the purchase of a GPS smartcard.
TITLE OF BILL: An act to amend the executive law, in relation to establishing a GPS smartcard technology advisory council and to amend the tax law, in relation to providing a personal income tax credit for the purchase of smart chip global tracking (GPS) smartcard for kids
PURPOSE: The purpose of this bill is to provide a tax credit for the purchase of a GPS Smartcard for parents who might need help locating their child.
SUMMARY OF PROVISIONS: This bill amends Article 35 of the New York State Executive Law by adding § 837-s. § 837-s will create a GPS SmartCard Technology Advisory Council that would consist of eight total members. Five or these members would belong to the missing and exploited children clearinghouse of the Division of Criminal Justice Services. The other three members would need at least five years of experience in technology of locator systems and/or global positioning system technology. In addition to this new section this bill would give parents a refundable credit towards the Personal Income Tax for the cost of a GPS Smart card purchased for their children up to seventy-five dollars per unit. In order to receive this refundable credit the child cannot exceed seventeen years of age.
EXISTING LAW: S.7164 (2008) Held in Finance S.2645 (2010) Held in Finance
JUSTIFICATION: In New York State there are a great number of children that come up missing each day. There are a variety of forms that a parent can lose track of their child; runaway, kidnapped, lost, etc. By creating this new council to oversee global tracking devices for children, parents increase their chances of tracking their children if anything unexpected happens to them. It also assists police officials a great deal when a child is reported missing and they are running an investigation. By providing a refundable tax credit when parents purchase the GP8 Smartcard, more parents will be in the financial position to purchase the device for their child/children. This will not only help parents and police officials but it will also provide additional security for the child who carries one of these tracking devices.
FISCAL IMPLICATIONS: None.
LOCAL FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This Act shall take effect immediately; provided, that the members of the GPS Smart card technology advisory council established pursuant to section one of this act shall have become a law; and provided, further that the tax credit for GPS Smart cards provided by section
two of this act shall apply to taxable years beginning on and after the first of January next succeeding the date on which this act shall have become a law.
STATE OF NEW YORK ________________________________________________________________________ 2410 2013-2014 Regular Sessions IN SENATE January 17, 2013 ___________Introduced by Sen. ADAMS -- read twice and ordered printed, and when printed to be committed to the Committee on Finance AN ACT to amend the executive law, in relation to establishing a GPS smartcard technology advisory council and to amend the tax law, in relation to providing a personal income tax credit for the purchase of smart chip global tracking (GPS) smartcard for kids THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The executive law is amended by adding a new section 837-s to read as follows: S 837-S. GPS SMARTCARD TECHNOLOGY ADVISORY COUNCIL. 1. THERE IS HEREBY ESTABLISHED IN THE OFFICE A GPS SMARTCARD TECHNOLOGY ADVISORY COUNCIL TO ADVISE THE OFFICE ON LOCATOR TECHNOLOGY, INCLUDING GLOBAL POSITIONING TECHNOLOGY. SUCH COUNCIL SHALL CONSIST OF EIGHT PERSONS SELECTED BY THE DIRECTOR OF WHOM FIVE SHALL BE MEMBERS OF THE MISSING AND EXPLOITED CHILDREN CLEARINGHOUSE OF THE DIVISION AND THREE SHALL BE INDIVIDUALS WITH AT LEAST FIVE YEARS OF EXPERIENCE IN THE TECHNOLOGY OF LOCATOR SYSTEMS AND/OR GLOBAL POSITIONING SYSTEM TECHNOLOGY. THE MEMBERS OF THE ADVISORY COUNCIL SHALL RECEIVE NO COMPENSATION FOR THEIR SERVICES HERE- UNDER, BUT SHALL BE ENTITLED TO REIMBURSEMENT FOR THEIR ACTUAL AND NECESSARY TRAVELING AND OTHER EXPENSES INCURRED BY THEM IN CONNECTION WITH THE PERFORMANCE OF THEIR DUTIES UNDER THIS SECTION. 2. THE COUNCIL SHALL, AFTER INVESTIGATION AND UPON MAJORITY VOTE, FORWARD TO THE DIRECTOR RECOMMENDATIONS ON LOCATOR TECHNOLOGY MODELS, INCLUDING GPS SMARTCARDS, AVAILABLE FOR PURCHASE BY INDIVIDUALS WHICH WOULD HELP PARENTS IN LOCATING THEIR CHILDREN. IF THE DIRECTOR SHALL AGREE WITH THE RECOMMENDATIONS, THE DIRECTOR MAY PROMULGATE SUCH LIST AS A REGULATION OF THE DEPARTMENT, AND SHALL FORWARD THE LIST TO THE COMMISSIONER OF TAXATION AND FINANCE. SUCH LIST SHALL BE UPDATED NOT LATER THAN ONCE EACH YEAR, ON OR BEFORE NOVEMBER FIRST.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05579-01-3 S. 2410 2
S 2. Section 606 of the tax law is amended by adding a new subsection (vv) to read as follows: (VV) CREDIT FOR PURCHASE OF GPS SMARTCARD. A TAXPAYER SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI- CLE FOR THE PURCHASE, OTHER THAN FOR RESALE, OF A GLOBAL POSITIONING SMARTCARD THAT HAS BEEN RECOMMENDED PURSUANT TO SECTION EIGHT HUNDRED THIRTY-SEVEN-S OF THE EXECUTIVE LAW. THE AMOUNT OF THE CREDIT SHALL BE THE COST TO THE TAXPAYER OF SUCH GLOBAL POSITIONING SMARTCARD PURCHASED DURING THE TAXABLE YEAR, SUCH CREDIT NOT TO EXCEED SEVENTY-FIVE DOLLARS WITH RESPECT TO EACH UNIT PURCHASED, PROVIDED, HOWEVER, THAT (1) A TAXPAYER SHALL NOT BE ENTITLED TO CLAIM THE CREDIT AUTHORIZED BY THIS SUBSECTION MORE OFTEN THAN ONCE DURING ANY PERIOD OF THREE TAXABLE YEARS; AND (2) THE TAXPAYER SHALL NOT BE ENTITLED TO CREDIT UNLESS THE GPS SMARTCARD SHALL HAVE BEEN PURCHASED FOR AN ELIGIBLE CHILD LESS THAN SEVENTEEN YEARS OF AGE. S 3. This act shall take effect immediately; provided that the members of the GPS smartcard technology advisory council established pursuant to section one of this act shall be selected no later than 90 days after this act shall have become a law; and provided, further that the tax credit for GPS smartcards provided by section two of this act shall apply to taxable years beginning on and after the first of January next succeeding the date on which this act shall have become a law.