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

                                  4620

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              April 1, 2015
                               ___________

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-B of the tax law is amended  by  adding  a  new
subdivision 49 to read as follows:
  49. 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01134-01-5

              

S. 4620                             2

PRESCRIBED IN PARAGRAPHS (C) AND (D) OF SUBDIVISION ONE OF  SECTION  TWO
HUNDRED TEN OF THIS ARTICLE.
  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-NINE OF SECTION TWO HUNDRED TEN-B OF THIS CHAPTER. THE  AMOUNT  OF
CREDIT  SHALL  BE  FIFTY  PERCENT  OF  THE  COST  TO 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 (xli) to read as
follows:
(XLI) CREDIT FOR INSTALLATION        AMOUNT OF CREDIT UNDER
OF SEAT BELT VIOLATION ALERT         SUBDIVISION FORTY-NINE OF SECTION
SYSTEM UNDER SUBSECTION (S-1)        TWO HUNDRED TEN-B
  S 4. This act shall take effect on the first of January next  succeed-
ing the date on which it shall become a law.