NY State Senate Bill 2011-S4813

Senate Bill S4813

Signed By Governor

2011-2012 Legislative Session

Provides a tax credit for the purchase of new vehicles by transportation companies, which vehicles are accessible to persons with disabilities

download bill text pdf

Archive: Last Bill Status Via A966 - Signed by Governor

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

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2012	signed chap.604
Dec 22, 2011	delivered to governor
Jun 23, 2011	returned to assembly passed senate 3rd reading cal.1119 substituted for s4813
Jun 23, 2011	substituted by a966b
Jun 14, 2011	advanced to third reading
Jun 13, 2011	2nd report cal.
Jun 07, 2011	1st report cal.1119
Apr 27, 2011	referred to investigations and government operations

Votes

- Jun 23, 2011 - Floor Vote
  A966
  
  62
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 23, 2011
      
      aye (62)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Huntley
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      Kruger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Montgomery
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      Zeldin
  Jun 7, 2011 - Investigations And Government Operations Committee Vote
  S4813
  
  7
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Jun 7, 2011
      
      aye (7)
      
      Alesi
      
      Diaz
      
      Golden
      
      Marcellino
      
      Nozzolio
      
      Squadron
      
      Zeldin
      
      aye wr (1)
      
      Peralta

2011-S4813 (ACTIVE) - Details

See Assembly Version of this Bill:: A966
Law Section:: Tax Law
Laws Affected:: Amd §§606 & 210, Tax L
Versions Introduced in 2009-2010 Legislative Session:: A8508

2011-S4813 (ACTIVE) - Summary

Provides a tax credit for the purchase of new vehicles by transportation companies that provide transportation to people with disabilities.

2011-S4813 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4813

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a tax credit for the
purchase of certain vehicles by companies that provide transportation
services to persons with disabilities; and providing for the repeal
of such provisions upon expiration thereof

PURPOSE OR GENERAL IDEA OF BILL:
To extend and expand the tax credit
for taxicab and livery companies to upgrade vehicles so that they are
wheelchair-accessible to include the purchase of new vehicles that
are manufactured to be wheelchair-accessible.

SUMMARY OF SPECIFIC PROVISIONS:
Amends Section 606 of the tax law to create a
new subsection (tt) and amends Section 210 of the tax law to create a
new subdivision 43, to provide a credit not to exceed $10,000 per
vehicle to a company providing a livery or taxicab for the cost of
upgrading a vehicle to make it accessible for individuals with
disabilities, or for the purchase of a new vehicle that is
manufactured to be accessible;

Act taking effect immediately, and applying to all tax years
commencing on or after January 1, 2011.

JUSTIFICATION:
The $10,000 tax credit provided to taxi and livery
companies that upgrade vehicles to be accessible for people with
disabilities has been successful in encouraging investment in
accessibility in New York taxi and livery fleets. After its enactment
in 2006, the auto industry began to develop vehicles that are
accessible for people with disabilities off the assembly line, with
no need for further modification. This bill extends this tax credit
and expands it to include these vehicles.

PRIOR LEGISLATIVE HISTORY:
2009-10: A.8505-A Passed Assembly;
2009-10: S.5657-A Senate Investigations & Government Operations Cmte.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately, and shall
apply to all tax years commencing on or after January 1, 2011;
provided, however, that the amendments to subsection (oo) of section
606 or the tax law made by section one of this act shall not affect
the repeal of such subsection and shall be deemed repealed therewith;
and provided further that the amendments to subdivision 40 of section
210 of the tax law made by section two of this act shall not affect
the repeal of such subdivision and shall be deemed repealed therewith.

2011-S4813 (ACTIVE) - Bill Text download pdf

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

                                  4813

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 27, 2011
                               ___________

Introduced  by Sen. FLANAGAN -- 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 providing a tax  credit  for
  the purchase of certain vehicles by companies that provide transporta-
  tion  services  to  persons  with  disabilities; and providing for the
  repeal of such provisions upon expiration thereof

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

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (tt) to read as follows:
  (TT) CREDIT FOR COMPANIES WHO PROVIDE  TRANSPORTATION  TO  INDIVIDUALS
WITH  DISABILITIES. (1) ALLOWANCE AND AMOUNT OF CREDIT.  A TAXPAYER, WHO
PROVIDES  A  TAXICAB  SERVICE  AS  DEFINED  IN   SECTION   ONE   HUNDRED
FORTY-EIGHT-A  OF  THE  VEHICLE  AND TRAFFIC LAW, OR A LIVERY SERVICE AS
DEFINED IN SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE  AND  TRAFFIC
LAW,  SHALL  BE  ALLOWED  A  CREDIT,  TO BE COMPUTED AS PROVIDED IN THIS
SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE.  THE AMOUNT OF  THE
CREDIT  SHALL BE EQUAL TO THE INCREMENTAL COST ASSOCIATED WITH UPGRADING
A VEHICLE SO THAT IT IS ACCESSIBLE BY INDIVIDUALS WITH  DISABILITIES  AS
DEFINED  IN  PARAGRAPH  TWO  OF THIS SUBSECTION. PROVIDED, HOWEVER, THAT
SUCH CREDIT SHALL NOT EXCEED  TEN  THOUSAND  DOLLARS  PER  VEHICLE.  FOR
PURPOSES OF THIS SUBSECTION, PURCHASES OF NEW VEHICLES THAT ARE INITIAL-
LY  MANUFACTURED  TO BE ACCESSIBLE FOR INDIVIDUALS WITH DISABILITIES AND
FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT  DOES  NOT  INCLUDE
THE  EQUIPMENT  NECESSARY  TO  PROVIDE ACCESSIBILITY TO INDIVIDUALS WITH
DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
  (2) DEFINITION. THE TERM "ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES"
SHALL, FOR THE PURPOSES OF THIS SUBSECTION,  REFER  TO  A  VEHICLE  THAT
COMPLIES  WITH FEDERAL REGULATIONS PROMULGATED PURSUANT TO THE AMERICANS
WITH DISABILITIES ACT  APPLICABLE  TO  VANS  UNDER  TWENTY-TWO  FEET  IN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00671-04-1

S. 4813                             2

LENGTH,  BY THE FEDERAL DEPARTMENT OF TRANSPORTATION, IN CODE OF FEDERAL
REGULATIONS, TITLE 49, PARTS 37 AND 38, AND BY THE FEDERAL  ARCHITECTURE
AND  TRANSPORTATION  BARRIERS COMPLIANCE BOARD, IN CODE OF FEDERAL REGU-
LATIONS, TITLE 36, SECTION 1192.23, AND THE FEDERAL MOTOR VEHICLE SAFETY
STANDARDS, CODE OF FEDERAL REGULATIONS, TITLE 29, PART 57.
  (3)  APPLICATION  OF  CREDIT. IF THE AMOUNT OF THE CREDIT SHALL EXCEED
THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH YEAR OR YEARS.
  S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is amended by adding a new clause (xxxiii) to read as
follows:
(XXXIII) CREDIT FOR COMPANIES WHO    AMOUNT OF CREDIT UNDER
PROVIDE TRANSPORTATION TO            SUBDIVISION FORTY-FOUR OF
INDIVIDUALS WITH DISABILITIES        SECTION TWO HUNDRED TEN
UNDER SUBSECTION (TT)
  S 3. Section 210 of the tax law is amended by adding an  new  subdivi-
sion 44 to read as follows:
  44.  CREDIT  FOR  COMPANIES  WHO PROVIDE TRANSPORTATION TO INDIVIDUALS
WITH DISABILITIES. (A) ALLOWANCE AND AMOUNT OF CREDIT. A  TAXPAYER,  WHO
PROVIDES   A   TAXICAB   SERVICE  AS  DEFINED  IN  SECTION  ONE  HUNDRED
FORTY-EIGHT-A OF THE VEHICLE AND TRAFFIC LAW, OR  A  LIVERY  SERVICE  AS
DEFINED  IN  SECTION ONE HUNDRED TWENTY-ONE-E OF THE VEHICLE AND TRAFFIC
LAW, SHALL BE ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS
SUBDIVISION,  AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
CREDIT SHALL BE EQUAL TO THE INCREMENTAL COST ASSOCIATED WITH  UPGRADING
A  VEHICLE  SO THAT IT IS ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES AS
DEFINED IN PARAGRAPH (B) OF THIS SUBDIVISION.  PROVIDED,  HOWEVER,  THAT
SUCH  CREDIT  SHALL  NOT  EXCEED  TEN  THOUSAND DOLLARS PER VEHICLE. FOR
PURPOSES OF THIS SUBDIVISION,  PURCHASES  OF  NEW  VEHICLES  THAT    ARE
INITIALLY  MANUFACTURED  TO BE ACCESSIBLE FOR INDIVIDUALS WITH DISABILI-
TIES AND FOR WHICH THERE IS NO COMPARABLE MAKE AND MODEL THAT  DOES  NOT
INCLUDE  THE EQUIPMENT NECESSARY TO PROVIDE ACCESSIBILITY TO INDIVIDUALS
WITH DISABILITIES, THE CREDIT SHALL BE TEN THOUSAND DOLLARS PER VEHICLE.
  (B) DEFINITION. THE TERM "ACCESSIBLE BY INDIVIDUALS WITH DISABILITIES"
SHALL, FOR THE PURPOSES OF THIS SUBDIVISION, REFER  TO  A  VEHICLE  THAT
COMPLIES  WITH FEDERAL REGULATIONS PROMULGATED PURSUANT TO THE AMERICANS
WITH DISABILITIES ACT  APPLICABLE  TO  VANS  UNDER  TWENTY-TWO  FEET  IN
LENGTH,  BY THE FEDERAL DEPARTMENT OF TRANSPORTATION, IN CODE OF FEDERAL
REGULATIONS, TITLE 49, PARTS 37 AND 38, AND BY THE FEDERAL  ARCHITECTURE
AND  TRANSPORTATION  BARRIERS COMPLIANCE BOARD, IN CODE OF FEDERAL REGU-
LATIONS, TITLE 36, SECTION 1192.23, AND THE FEDERAL MOTOR VEHICLE SAFETY
STANDARDS, CODE OF FEDERAL REGULATIONS, TITLE 49, PART 57.
  (C) APPLICATION OF CREDIT. IF THE AMOUNT OF THE  CREDIT  SHALL  EXCEED
THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH YEAR OR YEARS.
  S  4.  The  commissioner of taxation and finance shall prescribe rules
and regulations establishing the requirements of companies to be  eligi-
ble for the credit provided by this act.
  S 5. This act shall take effect immediately and shall remain in effect
until December 31, 2016 when upon such date it shall be deemed repealed;
provided  that  this  act shall be deemed to have been in full force and
effect on December 31, 2010; and provided further that  this  act  shall
apply to all tax years commencing on or after January 1, 2011.

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