S T A T E O F N E W Y O R K
________________________________________________________________________
S. 5195 A. 7347
2013-2014 Regular Sessions
S E N A T E - A S S E M B L Y
May 14, 2013
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IN SENATE -- Introduced by Sen. GIPSON -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. BARRETT -- read once and referred
to the Committee on Ways and Means
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:
1 Section 1. Section 210 of the tax law is amended by adding a new
2 subdivision 47 to read as follows:
3 47. FARM VEHICLE TOLLS TAX CREDIT. (A) TAXPAYERS WHO OPERATE FARM
4 VEHICLES ON THE NEW YORK STATE THRUWAY MAY CLAIM THE FARM VEHICLE TOLLS
5 TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE AT THE CLOSE OF THE
6 TAX YEAR PROVIDED, HOWEVER, THAT THE UNUSED PORTION OF ANY TAX CREDIT
7 CLAIMED SHALL NOT BE CARRIED FORWARD AND APPLIED IN ANOTHER TAX YEAR.
8 (B) FOR THE PURPOSES OF THIS SECTION, "FARM VEHICLE" SHALL MEAN A
9 VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES AND
10 AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR OF
11 NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND OPER-
12 ATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
13 MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED TO OR FROM THE
14 FARM AND IS NOT USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
15 CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
16 SAND POUNDS WHILE BEING USED WITHIN ONE HUNDRED FIFTY MILES OF THE
17 PERSON'S FARM.
18 (C) THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE NEW
19 YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
20 THE FARM VEHICLE TOLLS TAX CREDIT.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10588-02-3
S. 5195 2 A. 7347
1 (D) TAXPAYER CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT SHALL SUBMIT
2 COPIES OF NEW YORK STATE THRUWAY TOLL RECEIPTS WITH TAX RETURNS THAT
3 CLAIM A TAX CREDIT.
4 S 2. Section 606 of the tax law is amended by adding a new subsection
5 (xx) to read as follows:
6 (XX) CREDIT FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER SHALL BE
7 ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR NEW YORK
8 STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES, TO BE
9 COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
10 (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
11 MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
12 AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
13 OF NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND
14 OPERATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
15 MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED TO OR FROM THE
16 FARM AND IS NOT USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
17 CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
18 SAND POUNDS WHILE BEING USED WITHIN ONE HUNDRED FIFTY MILES OF THE
19 PERSON'S FARM.
20 (3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE SEVENTY-FIVE
21 PERCENT OF THE NEW YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR
22 FARM VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS SUBSECTION
23 BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
24 S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
25 of the tax law is amended by adding a new clause (xxxvi) to read as
26 follows:
27 (XXXVI) CREDIT FOR FARM AMOUNT OF CREDIT
28 VEHICLE TOLLS UNDER UNDER SUBDIVISION
29 SUBSECTION (XX) FORTY-SEVEN OF SECTION
30 TWO HUNDRED TEN
31 S 4. This act shall take effect immediately; provided, however, that
32 the credits established by sections one, two and three of this act shall
33 apply to taxable years beginning on or after January 1, 2014.
