STATE OF NEW YORK
________________________________________________________________________
4375--B
2011-2012 Regular Sessions
IN SENATE
March 31, 2011
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Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to establishing a credit for
the installation of a seat belt violation alert system
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 45 to read as follows:
3 45. Credit for installation of seat belt violation alert system. (a) A
4 taxpayer shall be allowed a credit, to be computed as hereinafter
5 provided, against the tax imposed by this article, for the purchase,
6 other than for resale, and installation of a seat belt violation alert
7 system.
8 (b) For the purposes of this subdivision, the following terms shall
9 have the following meanings:
10 (1) "electronic indicator" shall mean any display system on the
11 outside of a motor vehicle that registers the failure of a passenger to
12 properly secure their safety belt within such vehicle.
13 (2) "seat belt violation alert system" shall mean any device, which,
14 upon installation in and on a motor vehicle, signals or otherwise alerts
15 police officers, by way of an electronic indicator on the outside of the
16 vehicle, that an individual in such vehicle has failed to properly
17 secure their safety belt.
18 (c) The amount of credit shall be fifty percent of the cost to the
19 taxpayer for the purchase and installation of such security system
20 during the taxable year of purchase, such credit not to exceed two
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08188-04-2
S. 4375--B 2
1 hundred fifty dollars with respect to each purchase and installation.
2 The credit allowed under this subdivision for any taxable year shall not
3 reduce the tax due for such year to less than the higher of the amounts
4 prescribed in paragraphs (c) and (d) of subdivision one of this section.
5 § 2. Section 606 of the tax law is amended by adding a new subsection
6 (s-1) to read as follows:
7 (s-1) Credit for installation of seat belt violation alert system. A
8 taxpayer shall be allowed a credit as hereinafter provided, against the
9 tax imposed by this article for the purchase and installation of a seat
10 belt violation alert system, as such term is defined in subdivision
11 forty-five of section two hundred ten of this chapter. The amount of
12 credit shall be fifty percent of the cost of the taxpayer of the
13 purchase and installation of the security system during the taxable
14 year, such credit not to exceed two hundred fifty dollars with respect
15 to each system purchased and installed.
16 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
17 of the tax law is amended by adding a new clause (xxxiv) to read as
18 follows:
19 (xxxiv) Credit for installationAmount of credit under
20 of seat belt violation alertsubdivision forty-five of section
21 system under subsection (s-1)two hundred ten
22 § 4. This act shall take effect on the first of January next succeed-
23 ing the date on which it shall have become a law.
