BILL NO A07347
SAME AS SAME AS UNI. S05195
COSPNSR Gabryszak, Gunther, Roberts
MLTSPNSR Arroyo, Glick, Magee
Amd SS210 & 606, Tax L
Establishes a tax credit for farm vehicle tolls of seventy-five percent of New
York state thruway tolls paid for certain farm vehicles.
TITLE OF BILL: An act to amend the tax law, in relation to
establishing a tax credit for farm vehicle tolls
PURPOSE OR GENERAL IDEA OF BILL: The bill will allow farm vehicle
operators to claim a tax credit against tolls on the New York State
SUMMARY OF SPECIFIC PROVISIONS:adding a new
Section 1. Section 210 of the tax law is amended by subdivision 47 to
read as follows:who operate farm 47. Farm vehicle tolls tax credit.
Part(a)Taxpayers farm vehicle tolls vehicles n the New York State
thruway may claim the 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 paragraph one of 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 I, 2014.
JUSTIFICATION: After speaking with many of the farmers who own small
to medium sized farms in my district, one of the significant burdens
they face is the cost of bringing goods to market. For many of these
family farmers in my district, 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 option 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.
PRIOR LEGISLATIVE HISTORY:; New bill.
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, 2014.
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
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.
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
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.