A07347 Summary:

BILL NO    A07347A

SAME AS    SAME AS UNI. S05195-A

SPONSOR    Barrett

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.
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A07347 Actions:

BILL NO    A07347A

05/14/2013 referred to ways and means
06/17/2013 reported referred to rules
06/18/2013 reported 
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
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A07347 Votes:

A07347 06/19/2013 140/1
AbbateYColtonYGarbariYKearnsABMillmanYRiveraYStevensY
AbinantYCookYGibsonYKellnerYMontesaYRobertsYStirpeY
ArroyoYCorwinYGiglioYKimYMorelleYRobinsoERSweeneyY
AubryYCrespoYGjonajERKolbYMosleyYRodriguYTediscoY
BarclayYCrouchYGlickYLalorYMoyaYRosaYTenneyY
BarrettYCurranYGoldfedYLavineYNojayYRosenthYThieleY
BarronYCusickYGoodellYLentolYNolanYRozicYTitoneY
BenedetYCymbrowYGottfriYLiftonYOaksYRussellYTitusY
BlankenYDenDekkYGrafYLopezYO'DonneYRyanYWalterY
BorelliNODinowitYGuntherYLupardoYOrtizYSaladinYWeinsteY
BoylandABDiPietrYHawleyYLupinacYOtisYSantabaYWeisenbY
BraunstYDupreyYHeastieYMageeYPalmesaYScarborYWeprinY
BrennanYEnglebrYHennessYMagnareYPaulinYSchimelYWrightER
BrindisYEspinalYHevesiYMaiselYPeoplesYSchimmiYZebrowsY
BronsonYFahyYHikindERMalliotYPerryYSepulveYMr SpkrY
Brook-KYFarrellYHooperYMarkeyYPretlowYSimanowY
BuchwalYFinchYJacobsYMayerYQuartYSimotasY
ButlerYFitzpatYJaffeeYMcDonalYRaYSkartadY
CahillYFriendYJohnsYMcDonouYRabbittYSkoufisY
CamaraYGabryszYJordanYMcKevitYRaiaYSolagesY
CerettoYGalefYKatzYMcLaughYRamosYStecY
ClarkYGanttYKavanagYMillerYReilichYSteckY

A07347A03/18/2014 136/1
AbbateYCorwinYGlickYLavineYNolanYRozicYTitusY
AbinantYCrespoYGoldfedYLentolYOaksYRussellYWalterY
ArroyoYCrouchYGoodellYLiftonYO'DonneYRyanYWeinsteER
AubryYCurranYGottfriYLopezYOrtizYSaladinYWeisenbY
BarclayYCusickYGrafYLupardoYOtisYSantabaYWeprinY
BarrettYCymbrowYGuntherYLupinacYPalmesaYScarborYWrightY
BenedetYDavilaYHawleyYMageeYPalumboYSchimelYZebrowsY
BlankenYDenDekkYHeastieYMagnareYPaulinYSchimmiYMr SpkrY
BorelliYDinowitYHennessYMalliotYPeoplesYSepulveY
BraunstYDiPietrYHevesiYMarkeyYPerryYSimanowY
BrennanYDupreyYHikindYMayerYPichardYSimotasER
BrindisYEnglebrYHooperYMcDonalYPretlowYSkartadY
BronsonYFahyYJacobsERMcDonouYQuartYSkoufisY
Brook-KYFarrellYJaffeeYMcKevitYRaYSolagesY
BuchwalYFinchYJohnsYMcLaughYRaiaYStecY
ButlerYFitzpatYKatzYMillerYRamosYSteckY
CahillYFriendYKavanagNOMillmanYRiveraYStirpeY
CamaraYGalefYKearnsYMontesaYRobertsYSweeneyY
CerettoYGanttYKellnerYMorelleYRobinsoYTediscoY
ClarkYGarbariYKimYMosleyYRodriguYTenneyY
ColtonYGiglioYKolbYMoyaYRosaYThieleY
CookYGjonajYLalorYNojayYRosenthYTitoneY

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A07347 Memo:

BILL NUMBER:A7347A

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.

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:

2013 - Passed Assembly

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, 2015.
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A07347 Text:

                           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.
                                                                  LBD10588-03-4
       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
   33  follows:

   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.
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