This bill has been amended

Bill S3601-2013

Establishes a credit for purchase and installation of a seat belt violation alert system

Establishes a credit for purchase and installation of a seat belt violation alert system.

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  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Feb 7, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S3601

TITLE OF BILL: An act to amend the tax law, in relation to establishing a credit for the installation of a seat belt violation alert system

PURPOSE: A tax payer shall receive a tax credit amounting to 50% of the installation of a seat belt violation alert system not to exceed $250. A seat belt violation warning system is a device which features an indicator on the outside of the vehicle which can alert officers to someone not properly buckled in the vehicle.

SUMMARY OF SPECIFIC PROVISIONS: This bill would provide a tax credit for the installation of a seat belt violation alert system credit amounting to 50%- of the installation of a seat belt violation alert system not to exceed $250.

JUSTIFICATION: While mandatory seat belt laws have increased the use of seat belts and allowed officers to crack down on violators, it is still very difficult to tell if a person is wearing their seat belt or not. This would provide a tax credit for people to install such devices on their car in the hope this will increase seat belt usage.

LEGISLATIVE HISTORY: 2012: S.4375 Referred to Investigations/A.5817 Referred to Ways & Means 2011: S.4375 Referred to Investigations/A.5187 Referred to Ways & Means

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect on the first of January next succeeding the date on which it shall become law.


Text

STATE OF NEW YORK ________________________________________________________________________ 3601 2013-2014 Regular Sessions IN SENATE February 7, 2013 ___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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.
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.

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