Bill S3460-2013

Creates a black box tax credit

Enacts the livery and taxi safety act; provides for black box credit.

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  • Jan 8, 2014: REFERRED TO TRANSPORTATION
  • Feb 4, 2013: REFERRED TO TRANSPORTATION

Memo

BILL NUMBER:S3460

TITLE OF BILL: An act to amend the vehicle and traffic law, the tax law and the insurance law, in relation to enacting the livery and taxi safety act

PURPOSE: To increase the safety of taxicab and livery drivers by encouraging the installation and use of video event data recorders, real time tracking technology using GPS, and advance driver assistance systems that provide drivers with notice of things like speeding, lane departure and potential for collision.

SUMMARY OF PROVISIONS:

Section 1. Adds new Article 12-D to the Vehicle and Traffic Law entitled The Livery and Taxi Safety Act.

SECTION ARTICLE 12-D: TEE LIVERY AND TAXI SAFETY ACT

399-p Short Title: The Livery and Taxi Safety Act

399-q Defines "Black. Box" as a device that includes one or more of the following:

* Video Event Data Recorder, defined as a device which records an event (such as a collision) and provides data about that event (i.e. speed, direction of travel);

* Real time tracking using a Global positioning System (GPS); and,

* Advanced Driver Assistance Systems that provide the driver with notification of events such as speeding, lane departure, distance between vehicles and potential for collision. Creates the Council on Livery and Taxi Safety, the purpose of which is to assist the commissioner of Motor Vehicles in properly classifying and promulgating regulations for the installation of "Black Boxes" in taxi cabs and livery.

399-r

Defines eligibility for the black box credit as any tax payer who provides a taxicab service as defined by S 148-a or provides a livery service per 5 121-e of the Vehicle and Traffic Law.

399-s The Commission includes the following:

* Seven members, one upon recommendation by each of the leaders and three by the Governor (including the Chair);

* Appointees have to be knowledgeable of the technology encompassing the black box devices as well as of safety issues related to taxi and livery services;

* Purpose of the Council is to work with the Commissioner to develop regulations and standards for the black box devices;

* Members work without pay but are reimbursed for expenses;

* Must report to the Commissioner of Transportation within 90 days of the first meeting;

* Commissioner must initiate implementation of the recommendations of the members of the council within 90 days or justify the reason for not doing so;

* Upon disposition of the recommendations of the Council, the Commissioner of Transportation is responsible for determining which devices qualify for the black box tax credit, installation standards and the registration of such devices; and,

* The Council shall meet a least once every two years after the Commissioner takes action upon its recommendations.

Section 2. Black Box Tax Credit. Defines the tax credit by amending Article 1 of the Tax Law to add a new section 38, which is the Black Box Tax Credit. The credit applies to the personal income tax (article 22) and the business franchise tax (article 9-A). The amount of the credit is 20 percent of the cost for the purchase and installation of a black box with a maximum amount of one thousand dollars per device.

Section 3. Provides for a non-refundable tax credit against the business franchise tax.

Section 4. Provides for a non-refundable tax credit for S corporations.

Section 5. Provides for a non-refundable tax credit against the personal income tax.

Section 6. Insurance premium reduction.

Section 7. Effective date.

JUSTIFICATION: Taxicab and livery drivers are 60 times more likely than other workers to be murdered on the job. Between 1980 and 2009, there were 1,126 occupational homicides of US taxicab and livery drivers. While some safety measures were put in place in recent years, the dangers still exist. Similar "black box" devices are being used in the so-called black car and luxury limousine industries.

Black boxes act as a deterrent and as an aid in the apprehension of perpetrators. The devices, usually mounted above the rear view mirror, provide a wide angle view of the interior of the vehicle. Digital images are recorded automatically, for instance every time the meter is turned on or when a door is opened. Infrared sensors allow images to be captured even in a darkened cab at night.

Creating a tax incentive to adopt this new technology will improve overall safety for those travelling in cabs. In addition, These devices could help reduce insurance premiums and enhance traffic safety.

LEGISLATIVE HISTORY: S.640 of 2012 - Referred to Transportation S.7663 of 2010 - Referred to Transportation

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Immediately, and shall apply to taxable years beginning on or after January 1, 2014.


Text

STATE OF NEW YORK ________________________________________________________________________ 3460 2013-2014 Regular Sessions IN SENATE February 4, 2013 ___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Transportation AN ACT to amend the vehicle and traffic law, the tax law and the insur- ance law, in relation to enacting the livery and taxi safety act THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The vehicle and traffic law is amended by adding a new article 12-D to read as follows: ARTICLE 12-D LIVERY AND TAXI SAFETY ACT SECTION 399-P. SHORT TITLE. 399-Q. DEFINITION. 399-R. ELIGIBILITY. 399-S. COUNCIL ON LIVERY AND TAXI SAFETY. S 399-P. SHORT TITLE. THIS ARTICLE MAY BE KNOWN AND SHALL BE CITED AS THE "LIVERY AND TAXI SAFETY ACT". S 399-Q. DEFINITION. FOR THE PURPOSES OF THIS ARTICLE AND THE TAX CREDIT PROVIDED FOR IN SECTION THIRTY-EIGHT OF THE TAX LAW, THE TERM "BLACK BOX" SHALL BE DEFINED AS A DEVICE CERTIFIED AS A BLACK BOX BY THE COMMISSIONER AND WHICH INCLUDES ONE OR MORE OF THE FOLLOWING FUNCTIONS: 1. VIDEO EVENT DATA RECORDER WHICH SHALL BE DEFINED AS A DEVICE WHICH RECORDS AND PROVIDES DATA OF EVENTS, INCLUDING BUT NOT LIMITED TO A COLLISION, SPEED OF THE VEHICLE, DIRECTION OF TRAVEL, LOCATION OF THE EVENT, AND VIDEO FOOTAGE BOTH BEFORE AND AFTER THE EVENT; 2. REAL-TIME TRACKING USING GLOBAL POSITIONING SYSTEM OR OTHER SIMILAR TECHNOLOGY; AND 3. ADVANCED DRIVER ASSISTANCE SYSTEMS THAT PROVIDE DRIVER NOTIFICATION OF EVENTS SUCH AS SPEEDING, LANE DEPARTURE, POTENTIAL FOR COLLISION, AND THE CAPABILITY TO MONITOR AND PROVIDE WARNING OF DISTANCE BETWEEN VEHI- CLES AND OTHER POTENTIAL OBSTACLES.
S 399-R. ELIGIBILITY. ANY TAXPAYER WHO PROVIDES A TAXICAB SERVICE AS DEFINED IN SECTION ONE HUNDRED FORTY-EIGHT-A OF THIS CHAPTER, OR A LIVERY SERVICE AS DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AS PROVIDED FOR IN SECTION THIRTY-EIGHT OF THE TAX LAW. S 399-S. COUNCIL ON LIVERY AND TAXI SAFETY. 1. THE COMMISSIONER IS HEREBY AUTHORIZED AND DIRECTED TO CREATE THE COUNCIL ON LIVERY AND TAXI SAFETY. SAID COUNCIL SHALL CONSIST OF SEVEN MEMBERS. ONE MEMBER EACH SHALL BE APPOINTED UPON THE RECOMMENDATION OF THE SPEAKER OF THE ASSEM- BLY, TEMPORARY PRESIDENT OF THE SENATE, MINORITY LEADER OF THE ASSEMBLY AND MINORITY LEADER OF THE SENATE. THREE MEMBERS, INCLUDING THE CHAIR- PERSON, SHALL BE APPOINTED UPON THE RECOMMENDATION OF THE GOVERNOR. PROVIDED, HOWEVER, THAT IF THE GOVERNOR OR ANY LEADER HAS NOT SUBMITTED A RECOMMENDATION WITHIN THIRTY DAYS OF THE EFFECTIVE DATE OF THIS ARTI- CLE, THE AUTHORITY TO MAKE SUCH APPOINTMENT SHALL BE DELEGATED TO THE COMMISSIONER AND MADE WITHIN SIXTY DAYS OF THE EFFECTIVE DATE OF THIS ARTICLE. 2. MEMBERS OF THE COUNCIL SHALL BE INDIVIDUALS KNOWLEDGEABLE IN THE AREAS OF BLACK BOX TECHNOLOGY, TAXICAB AND LIVERY SERVICES, AND SAFETY ISSUES PERTAINING TO PUBLIC TRANSPORTATION. 3. THE COUNCIL SHALL WORK WITH THE COMMISSIONER TO DEVELOP REGULATIONS AND ESTABLISH STANDARDS THAT DEFINE AND DETERMINE DEVICES WHICH SHALL BE ELIGIBLE FOR THE BLACK BOX TAX CREDIT AS DEFINED IN SECTION THIRTY-EIGHT OF THE TAX LAW. FURTHER, THE COUNCIL SHALL DEVELOP STANDARDS FOR THE INSTALLATION OF SAID DEVICES IN MOTOR VEHICLES. 4. MEMBERS OF THE COUNCIL SHALL SERVE WITHOUT PAY BUT MAY RECEIVE REIMBURSEMENT FOR REASONABLE AND NECESSARY EXPENSES INCURRED IN THE PERFORMANCE OF COUNCIL RELATED ACTIVITIES. 5. THE COUNCIL SHALL SUBMIT ITS RECOMMENDATIONS TO THE COMMISSIONER WITHIN NINETY DAYS OF THE FIRST OFFICIAL MEETING OF THE COUNCIL. 6. THE COUNCIL SHALL MEET AT LEAST ONCE EVERY TWO YEARS AFTER THE COMMISSIONER TAKES ACTION ON ITS RECOMMENDATIONS. 7. THE COMMISSIONER SHALL IMPLEMENT, OR PROVIDE JUSTIFICATION FOR NOT IMPLEMENTING, THE RECOMMENDATIONS OF THE COUNCIL WITHIN NINETY DAYS OF RECEIPT. 8. UPON IMPLEMENTATION OF THE COUNCIL'S RECOMMENDATIONS, THE COMMIS- SIONER SHALL: (A) BE DEEMED RESPONSIBLE FOR DETERMINING WHICH TYPE AND MODEL OF DEVICES QUALIFY FOR THE TAX CREDIT; AND (B) DEVELOP, IMPLEMENT AND MANAGE A REGISTRATION PROCESS FOR EACH TYPE OR MODEL OF DEVICE CERTIFIED AS A BLACK BOX IN ACCORDANCE WITH THE ADOPTED RECOMMENDATIONS OF THE COUNCIL. S 2. The tax law is amended by adding a new section 38 to read as follows: S 38. BLACK BOX TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER SUBJECT TO TAXATION UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER WHO MEETS THE ELIGIBILITY CRITERIA ESTABLISHED IN SECTION THREE HUNDRED NINETY-NINE-R OF THE VEHICLE AND TRAFFIC LAW, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX LIABILITY. THE AMOUNT OF THE CREDIT SHALL CONSIST OF TWENTY PERCENT OF THE RETAIL COST FOR THE PURCHASE AND INSTALLATION OF THE BLACK BOX PURSUANT TO SUBDIVISION THREE OF SECTION THREE HUNDRED NINETY-NINE-S OF THE VEHICLE AND TRAFFIC LAW, NOT TO EXCEED ONE THOUSAND DOLLARS. (B) DEFINITIONS. FOR THE PURPOSES OF THIS SECTION BLACK BOX SHALL MEAN A MOTOR VEHICLE SAFETY DEVICE AS DEFINED IN SECTION THREE HUNDRED NINE- TY-NINE-Q OF THE VEHICLE AND TRAFFIC LAW.
(C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER: (1) SUBDIVI- SION 46 OF SECTION 210; AND (2) SUBSECTION (VV) OF SECTION 606. S 3. Section 210 of the tax law is amended by adding a new subdivision 46 to read as follows: 46. BLACK BOX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER ELIGIBLE PURSUANT TO THE PROVISIONS OF SECTION THIRTY-EIGHT OF THIS CHAPTER SHALL BE ALLOWED A TAX CREDIT COMPUTED AS PROVIDED FOR IN SUCH SECTION THIR- TY-EIGHT AGAINST THE TAX LIABILITY IMPOSED BY THIS ARTICLE. (B) APPLICATION OF CREDIT. 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. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF THE CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 4. 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) BLACK BOX CREDIT UNDER AMOUNT OF CREDIT FOR THE PURCHASE SUBSECTION (VV). AND INSTALLATION OF QUALIFIED BLACK BOXES UNDER SUBDIVISION FORTY-SIX OF SECTION TWO HUNDRED TEN. S 5. Section 606 of the tax law is amended by adding a new subsection (vv) to read as follows: (VV) BLACK BOX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER ELIGIBLE PURSUANT TO SECTION THIRTY-EIGHT OF THIS CHAPTER SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN SUCH SECTION AGAINST THE TAX IMPOSED BY ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER. (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX LIABIL- ITY FOR SUCH YEAR, SUCH EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 6. Section 2336 of the insurance law is amended by adding a new subsection (i) to read as follows: (I) ANY SCHEDULE OF RATES OR RATING PLAN FOR MOTOR VEHICLE LIABILITY AND COLLISION INSURANCE SUBMITTED TO THE SUPERINTENDENT THAT APPLIES TO A TAXICAB AS DEFINED IN SECTION ONE HUNDRED FORTY-EIGHT-A OR LIVERY SERVICE AS DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE AND TRAFFIC LAW SHALL PROVIDE FOR AN APPROPRIATE REDUCTION IN PREMIUM CHARGES, FOR ANY INSURED THAT HAS INSTALLED A BLACK BOX PURSUANT TO REGULATIONS OF THE COMMISSIONER OF MOTOR VEHICLES. S 7. This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2014.

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