NY State Senate Bill 2015-S3827

Archive: Last Bill Status Via A2414 - Vetoed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Vetoed By Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Nov 20, 2015	tabled vetoed memo.225
Nov 10, 2015	delivered to governor
Jun 18, 2015	returned to assembly passed senate substituted for s3827
Jun 18, 2015	substituted by a2414 ordered to third reading cal.1851 committee discharged and committed to rules
Feb 18, 2015	referred to investigations and government operations

Votes

- Jun 18, 2015 - Floor Vote
  A2414
  
  59
  
  Aye
  
  2
  
  Nay
  
  2
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 18, 2015
      
      aye (59)
      
      Addabbo Jr.
      
      Amedore
      
      Avella
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Farley
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Libous
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Montgomery
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Ortt
      
      Panepinto
      
      Parker
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Skelos
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Venditto
      
      Young
      
      nay (2)
      
      Espaillat
      
      Squadron
      
      absent (2)
      
      Peralta
      
      Sampson
  Jun 18, 2015 - Rules Committee Vote
  S3827
  
  21
  
  Aye
  
  2
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 18, 2015
      
      aye (21)
      
      Bonacic
      
      Carlucci
      
      Dilan
      
      Farley
      
      Flanagan
      
      Hannon
      
      Hassell-Thompson
      
      Krueger
      
      LaValle
      
      Larkin
      
      Libous
      
      Little
      
      Marcellino
      
      Montgomery
      
      Nozzolio
      
      Parker
      
      Seward
      
      Skelos
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      nay (2)
      
      Espaillat
      
      Perkins
      
      aye wr (2)
      
      Breslin
      
      Gianaris

co-Sponsors

2015-S3827 (ACTIVE) - Details

See Assembly Version of this Bill:: A2414
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in 2013-2014 Legislative Session:: S5195, A7347

2015-S3827 (ACTIVE) - Summary

Establishes a tax credit for farm vehicle tolls of seventy-five percent of New York state thruway tolls paid for certain farm vehicles.

2015-S3827 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3827

TITLE OF BILL:  An act to amend the tax law, in relation to
establishing a tax credit for farm vehicle tolls

PURPOSE:

To allow a tax credit for tolls on the New York State Thruway for
farmers taking their products to market in a box truck.

SUMMARY OF PROVISIONS:

Section 1. Section 210-B of the tax law is amended by adding a new
subdivision 49 to read as follows;

49. Farm vehicle tolls tax credit. Part(a) Taxpayers who operate farm
vehicles on the New York State thruway may claim the farm vehicle
tolls tax credit.

Part (b) relates to the definition of "farm vehicle" to be a vehicle
which is registered with the Department of Motor Vehicles and
authorized to travel on the New York State Thruway having a gross
vehicle weight of not more than twenty-six thousand pounds which is
controlled and operated by a farmer, is used to transport agricultural
products, farm machinery, farm supplies or all of the aforementioned
to or from the farm and is not used in the operations of a common or

contract motor carrier.

Part (c) defines the amount of credit at seventy-five percent of the
original thruway toll paid by the taxpayer for farm vehicles claiming
the farm vehicle toll tax credit.

Part (d) declares thruway toll receipts copies must be submitted with
tax returns to receive the tax credit.

Section 2: this subsection relates to the tax credit against the
thruway tolls paid by the taxpayer for farm vehicles to be computed as
provided in paragraph 3 of this subsection. Paragraph two of this
subsection relates to the definition of farm vehicle. Paragraph three
declares amount of credit, at seventy-five percent, paid by operator
of a farm vehicle on New York State thruway.

Section 3: relates to the new clause in Subparagraph (B) of paragraph
1 of subsection (i) of section 606 of the tax law which is amended to
reflect this new tax credit.

Section 4 relates to the date when this act shall take effect which
will be immediately, provided, however, that the credits established
by sections one, two and three of this act shall apply to taxable
years beginning on or after January 1, 2016.

JUSTIFICATION:

A significant burden faced by many farmers with small to medium sized
farms is the cost of bringing their goods to market. For many of these
family farmers, the largest market they can bring their goods to is
New York City. They are hampered by the fact that they are unable to


travel on the Taconic State Parkway because of the size of their "box
trucks" and the Parkway's restriction for passenger cars only. This
leaves the New York State Thruway as the only travel route, but the
high tolls take out a significant portion of the profits they make
once they've sold their goods. With the Department of Transportation
unable to allow commercial vehicles on the Parkway, this tax credit
would allow small to medium size farms to use the New York State
Thruway to bring their products to market all across the state.
Limiting the size of the vehicle to 26,000 pounds, which is the
average size of a "box truck", ensures that small and medium size
farms are the ones who benefit. Limiting the range of the use of this
tax credit to within 150 miles of the farm ensures that this tax
credit will be restricted to bringing goods to market. This bill
continues the trend of making New York State more business friendly by
allowing these businesses more flexibility of selling their goods
while also attracting more entrepreneurs to begin their small to
medium size farm operations and employ more New Yorkers.

LEGISLATIVE HISTORY:

2013-2104: S.5195-A -Referred to Investigations and Government
Operations / A.2414 -passed Assembly.

FISCAL IMPLICATIONS:

To be determined to the State. This bill will increase economic
activity with small and medium size farmers thus increasing revenue to
the State by other means.

EFFECTIVE DATE:

Immediately; provided, however, that the credits established by
sections one, two and three of this act shall apply to taxable years
beginning on or after January 1, 2016.

2015-S3827 (ACTIVE) - Bill Text download pdf

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

                                  3827

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 18, 2015
                               ___________

Introduced by Sen. MARCHIONE -- 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 tax credit
  for farm vehicle tolls

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

  Section  1.  Section  210-B  of the tax law is amended by adding a new
subdivision 49 to read as follows:
  49. FARM VEHICLE TOLLS TAX CREDIT.  (A)  TAXPAYERS  WHO  OPERATE  FARM
VEHICLES  ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE TOLLS
TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE  OF  THE
TAX  YEAR  PROVIDED,  HOWEVER, THAT THE UNUSED PORTION OF ANY TAX CREDIT
CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
  (B) FOR THE PURPOSES OF THIS SECTION,  "FARM  VEHICLE"  SHALL  MEAN  A
VEHICLE  WHICH  IS  REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES AND
AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR  OF
NOT  MORE  THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND OPER-
ATED BY A FARMER, IS  USED  TO  TRANSPORT  AGRICULTURAL  PRODUCTS,  FARM
MACHINERY,  FARM  SUPPLIES  OR  ALL OF THE AFOREMENTIONED TO OR FROM THE
FARM AND IS NOT USED IN THE OPERATIONS OF A  COMMON  OR  CONTRACT  MOTOR
CARRIER  AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
SAND POUNDS WHILE BEING USED WITHIN  ONE  HUNDRED  FIFTY  MILES  OF  THE
PERSON'S FARM.
  (C)  THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE NEW
YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
THE FARM VEHICLE TOLLS TAX CREDIT.
  (D) TAXPAYER CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT  SHALL  SUBMIT
COPIES  OF  NEW  YORK  STATE THRUWAY TOLL RECEIPTS WITH TAX RETURNS THAT
CLAIM A TAX CREDIT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05142-01-5

S. 3827                             2

  S 2. Section 606 of the tax law is amended by adding a new  subsection
(ccc) to read as follows:
  (CCC)  CREDIT FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  FOR  NEW  YORK
STATE  THRUWAY  TOLLS  PAID  BY  THE  TAXPAYER  FOR FARM VEHICLES, TO BE
COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
  (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
OF NOT MORE THAN TWENTY-SIX THOUSAND  POUNDS  WHICH  IS  CONTROLLED  AND
OPERATED  BY  A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED  TO  OR  FROM  THE
FARM  AND  IS  NOT  USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX  THOU-
SAND  POUNDS  WHILE  BEING  USED  WITHIN  ONE HUNDRED FIFTY MILES OF THE
PERSON'S FARM.
  (3) AMOUNT OF CREDIT. THE  AMOUNT  OF  CREDIT  SHALL  BE  SEVENTY-FIVE
PERCENT  OF  THE  NEW  YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR
FARM VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS  SUBSECTION
BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding  a  new  clause  (xli)  to  read  as
follows:

(XLI) CREDIT FOR FARM           AMOUNT OF CREDIT
VEHICLE TOLLS UNDER             UNDER SUBDIVISION
SUBSECTION (CCC)                FORTY-NINE OF SECTION
                                TWO HUNDRED TEN-B

  S  4.  This act shall take effect immediately; provided, however, that
the credits established by sections one, two and three of this act shall
apply to taxable years beginning on or after January 1, 2016.

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Senate Bill S3827

Sponsored By

Archive: Last Bill Status Via A2414 - Vetoed by Governor

Jun 18, 2015 - Floor Vote

Floor Vote: Jun 18, 2015

Jun 18, 2015 - Rules Committee Vote

Rules Committee Vote: Jun 18, 2015

co-Sponsors

2015-S3827 (ACTIVE) - Details

2015-S3827 (ACTIVE) - Summary

2015-S3827 (ACTIVE) - Sponsor Memo

2015-S3827 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S3827

Share this bill

Sponsored By

Kathleen A. Marchione

Archive: Last Bill Status Via A2414 - Vetoed by Governor

co-Sponsors

Tony Avella

Leroy Comrie

Thomas F. O'Mara

Patty Ritchie

2015-S3827 (ACTIVE) - Details

2015-S3827 (ACTIVE) - Summary

2015-S3827 (ACTIVE) - Sponsor Memo

2015-S3827 (ACTIVE) - Bill Text download pdf

Comments