STATE OF NEW YORK
________________________________________________________________________
2175
2025-2026 Regular Sessions
IN SENATE
January 15, 2025
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to exempting low-emission and
energy efficient vehicles from retail sales and compensating use
taxes; and providing for the repeal of such provisions upon expiration
thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Low-emission and energy efficient vehicles. For purposes of this
4 paragraph, a "low-emission and energy efficient vehicle" shall mean a
5 vehicle certified by the administrator of the United States environ-
6 mental protection agency pursuant to 23 U.S.C. § 166(f)(3). If the
7 administrator of the United States environmental protection agency has
8 not so certified any vehicle as a low-emission and energy efficient
9 vehicle, then, until such certification occurs, "low-emission and energy
10 efficient vehicle" shall mean any vehicle that has achieved an air
11 pollution score of nine or better and a greenhouse gas score of nine or
12 better on the green vehicle guide maintained by the United States envi-
13 ronmental protection agency. The department shall post on its web site a
14 list of low-emission and energy efficient vehicles by make and model
15 year and such other specifications as may be necessary to identify a
16 low-emission and energy efficient vehicle, and shall update such list as
17 necessary to provide a complete list of low-emission and energy effi-
18 cient vehicles. The exemptions provided by this section shall be offset
19 by the proceeds collected from the auction of any emissions allowances
20 for air contaminants as provided for in regulations adopted by the
21 department of environmental conservation pursuant to article nineteen of
22 the environmental conservation law and proceeds collected but not allo-
23 cated by the New York state energy research and development authority
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06139-01-5
S. 2175 2
1 from the auction, pursuant to regulations of such authority, of emission
2 allowances allocated by the department of environmental conservation to
3 such authority pursuant to regulations adopted by such department. The
4 offset shall not exceed twenty-seven million dollars.
5 § 2. This act shall take effect on the first day of the sales tax
6 quarter that begins at least ninety days after the day on which it shall
7 have become a law and shall expire and be deemed repealed December 31,
8 2028.
