BILL NO A07347A
SAME AS SAME AS UNI. S05195-A
COSPNSR Gunther, Roberts, Stirpe, Santabarbara, Rivera, Blankenbush, Crouch,
Barclay, DiPietro, McLaughlin, Jaffee, Lopez P
MLTSPNSR Arroyo, Glick, Magee, McDonough, Oaks, Skartados
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.
BILL NO A07347A
05/14/2013 referred to ways and means
06/17/2013 reported referred to rules
06/18/2013 rules report cal.453
06/18/2013 ordered to third reading rules cal.453
06/19/2013 passed assembly
06/19/2013 delivered to senate
06/19/2013 REFERRED TO RULES
01/08/2014 DIED IN SENATE
01/08/2014 RETURNED TO ASSEMBLY
01/08/2014 ordered to third reading cal.353
02/26/2014 amended on third reading 7347a
03/18/2014 passed assembly
03/18/2014 delivered to senate
03/18/2014 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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:
This bill will allow farm vehicle operators to claim a tax credit
against tolls on the New York State Thruway.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 48 to read as follows:
48. 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, 2015.
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:
2013 - Passed Assembly
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.
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, 2015.
S T A T E O F N E W Y O R K
S. 5195--A A. 7347--A
Cal. No. 353
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 Sens. GIPSON, AVELLA, DILAN, LATIMER, MONT-
GOMERY -- read twice and ordered printed, and when printed to be
committed to the Committee on Investigations and Government Operations
-- recommitted to the Committee on Investigations and Government Oper-
ations in accordance with Senate Rule 6, sec. 8 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
IN ASSEMBLY -- Introduced by M. of A. BARRETT, GUNTHER, ROBERTS, STIRPE,
SANTABARBARA, RIVERA, BLANKENBUSH, CROUCH, BARCLAY, DiPIETRO, McLAUGH-
LIN, JAFFEE -- Multi-Sponsored by -- M. of A. ARROYO, GLICK, MAGEE,
McDONOUGH, OAKS, SKARTADOS -- read once and referred to the Committee
on Ways and Means -- advanced to a third reading, amended and ordered
reprinted, retaining its place on the order of third reading
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 48 to read as follows:
3 48. 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 5195--A 2 A. 7347--A
1 FARM AND IS NOT USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
2 CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
3 SAND POUNDS WHILE BEING USED WITHIN ONE HUNDRED FIFTY MILES OF THE
4 PERSON'S FARM.
5 (C) THE AMOUNT OF THE CREDIT SHALL BE SEVENTY-FIVE PERCENT OF THE NEW
6 YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES CLAIMING
7 THE FARM VEHICLE TOLLS TAX CREDIT.
8 (D) TAXPAYER CLAIMING THE FARM VEHICLE TOLLS TAX CREDIT SHALL SUBMIT
9 COPIES OF NEW YORK STATE THRUWAY TOLL RECEIPTS WITH TAX RETURNS THAT
10 CLAIM A TAX CREDIT.
11 S 2. Section 606 of the tax law is amended by adding a new subsection
12 (xx) to read as follows:
13 (XX) CREDIT FOR FARM VEHICLE TOLLS. (1) GENERAL. A TAXPAYER SHALL BE
14 ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR NEW YORK
15 STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR FARM VEHICLES, TO BE
16 COMPUTED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION.
17 (2) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION, "FARM VEHICLE" SHALL
18 MEAN A VEHICLE WHICH IS REGISTERED WITH THE DEPARTMENT OF MOTOR VEHICLES
19 AND AUTHORIZED TO TRAVEL ON THE NEW YORK STATE THRUWAY AND HAVING A GVWR
20 OF NOT MORE THAN TWENTY-SIX THOUSAND POUNDS WHICH IS CONTROLLED AND
21 OPERATED BY A FARMER, IS USED TO TRANSPORT AGRICULTURAL PRODUCTS, FARM
22 MACHINERY, FARM SUPPLIES OR ALL OF THE AFOREMENTIONED TO OR FROM THE
23 FARM AND IS NOT USED IN THE OPERATIONS OF A COMMON OR CONTRACT MOTOR
24 CARRIER AND, SUCH A VEHICLE HAVING A GVWR OF MORE THAN TWENTY-SIX THOU-
25 SAND POUNDS WHILE BEING USED WITHIN ONE HUNDRED FIFTY MILES OF THE
26 PERSON'S FARM.
27 (3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE SEVENTY-FIVE
28 PERCENT OF THE NEW YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER FOR
29 FARM VEHICLES. IN NO EVENT SHALL THE CREDIT PROVIDED IN THIS SUBSECTION
30 BE ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
31 S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
32 of the tax law is amended by adding a new clause (xxxvii) to read as
34 (XXXVII) CREDIT FOR FARM AMOUNT OF CREDIT
35 VEHICLE TOLLS UNDER UNDER SUBDIVISION
36 SUBSECTION (XX) FORTY-EIGHT OF SECTION
37 TWO HUNDRED TEN
38 S 4. This act shall take effect immediately; provided, however, that
39 the credits established by sections one, two and three of this act shall
40 apply to taxable years beginning on or after January 1, 2015.