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A06070 Summary:

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A06070 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6070--B
                                                                Cal. No. 229
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 11, 2015
                                       ___________
 
        Introduced  by  M.  of  A. ENGLEBRIGHT, COLTON, LIFTON, SCHIMEL, CRESPO,
          GOTTFRIED, GALEF, ROSENTHAL,  ARROYO,  COOK,  SIMON,  STIRPE,  ABBATE,
          DINOWITZ,  KAMINSKY, HEVESI, ABINANTI, QUART, FAHY, LENTOL, SEAWRIGHT,
          RAIA, LINARES, ORTIZ -- Multi-Sponsored by -- M. of A. BLAKE, BRENNAN,
          DenDEKKER, GARBARINO, JAFFEE, MARKEY,  MILLER,  MOYA,  PEOPLES-STOKES,
          RIVERA,  ROBINSON, RODRIGUEZ, SIMOTAS, SOLAGES, STECK, THIELE, WALKER,
          WRIGHT -- read once and referred to  the  Committee  on  Environmental
          Conservation  --  reported  and  referred to the Committee on Ways and
          Means -- committee discharged,  bill  amended,  ordered  reprinted  as
          amended  and recommitted to said committee -- ordered to a third read-
          ing -- amended and ordered reprinted, retaining its place on the order
          of third reading
 
        AN ACT to amend the environmental conservation law and the tax  law,  in
          relation to bioheating fuel
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The environmental conservation law is amended by  adding  a
     2  new section 19-0327 to read as follows:
     3  § 19-0327. Bioheating fuel requirements.
     4    (1)  Definitions. For the purpose of this section, the following terms
     5  shall have the following meanings:
     6    (a) "Biodiesel" shall mean a fuel, designated  B100,  that  meets  the
     7  specifications  of the American Society for Testing and Materials desig-
     8  nation D6751 composed exclusively of mono-alkyl  esters  of  long  chain
     9  fatty acids derived from feedstock.
    10    (b) "Bioheating fuel" shall mean a fuel comprised of biodiesel blended
    11  with petroleum heating oil that meets the specifications of the American
    12  Society  for  Testing and Materials designation D396 or other specifica-
    13  tions as determined by the commissioner.
    14    (c) "Heating oil" shall mean petroleum oil refined for the purpose  of
    15  use  as  fuel for combustion in a space and/or water heating system that
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09895-03-6
        A. 6070--B                          2
 
     1  meets the specifications of the American Society for Testing and Materi-
     2  als designation D396  or  other  specifications  as  determined  by  the
     3  commissioner.
     4    (d)  "Feedstock"  shall mean soybean oil, oil from annual cover crops,
     5  algal oil, biogenic waste oils, fats or greases, or non-food grade  corn
     6  oil, provided that the commissioner may, by rules and regulations, modi-
     7  fy  the definition of feedstock based on the vegetable oils, animal fats
     8  or cellulosic biomass listed in table 1 of 40 C.F.R. § 80.1426.
     9    (2) On and after July first, two thousand eighteen,  all  heating  oil
    10  sold  for use in any building in the state shall be bioheating fuel that
    11  contains at least two percent biodiesel.
    12    (3) The governor may,  by  issuing  an  executive  order,  temporarily
    13  suspend  the  applicability  of  this  section  at any time based on the
    14  governor's determination, after consulting with the New York state ener-
    15  gy research and development authority and the department,  that  meeting
    16  the  requirement  of subdivision two of this section is not feasible due
    17  to lack of adequate supply of biodiesel or that meeting the  requirement
    18  would result in undue financial hardship to consumers.
    19    (4)  The requirements of this section shall not: (a) prohibit the sale
    20  and use of bioheating fuel with the same or any  greater  percentage  of
    21  biodiesel  blended  with heating oil, or the sale and use of one hundred
    22  percent biodiesel, for space and/or water heating purposes in the state;
    23  and (b) preempt any laws of  the  city  of  New  York  with  respect  to
    24  mandated percentage levels of biodiesel blends with heating oil provided
    25  that  such  laws  require  the  same  or greater percentage of biodiesel
    26  blended with heating oil as required by this section.
    27    § 2.  Paragraph (a) and subparagraph (ii) of paragraph (b) of subdivi-
    28  sion 25 of section 210-B of the tax law, paragraph  (a)  as  amended  by
    29  section  1  of part N of chapter 60 of the laws of 2016 and subparagraph
    30  (ii) of paragraph (b) as added by section 17 of part A of chapter 59  of
    31  the laws of 2014, are amended to read as follows:
    32    (a)  General.  A  taxpayer  shall  be allowed a credit against the tax
    33  imposed by this article. Such credit,  to  be  computed  as  hereinafter
    34  provided, shall be allowed for [bioheat] bioheating fuel, used for space
    35  heating  or  hot  water  production for residential purposes within this
    36  state purchased before January first, two thousand twenty.  Such  credit
    37  shall be $0.01 per percent of biodiesel per gallon of [bioheat] bioheat-
    38  ing  fuel,  not  to  exceed  twenty  cents per gallon, purchased by such
    39  taxpayer.  Provided, however, that on or after January first, two  thou-
    40  sand seventeen, this credit shall not apply to [bioheat] bioheating fuel
    41  that is less than six percent biodiesel per gallon of [bioheat] bioheat-
    42  ing fuel.
    43    (ii)  ["Bioheat"]  "Bioheating  fuel"  shall  mean a fuel comprised of
    44  biodiesel blended with conventional home heating oil,  which  meets  the
    45  specifications  of  the American Society of Testing and Materials desig-
    46  nation D 396 or D 975.
    47    § 3. Paragraph 1 and subparagraph (b) of  paragraph  2  of  subsection
    48  (mm)  of section 606 of the tax law, paragraph 1 as amended by section 2
    49  of part N of chapter 60 of the laws of  2016  and  subparagraph  (b)  of
    50  paragraph 2 as added by section 2 of part D of chapter 35 of the laws of
    51  2006, are amended to read as follows:
    52    (1)  A  taxpayer  shall be allowed a credit against the tax imposed by
    53  this article. Such credit, to be computed as hereinafter provided, shall
    54  be allowed for [bioheat] bioheating fuel, used for space heating or  hot
    55  water   production  for  residential  purposes  within  this  state  and
    56  purchased on or after July first,  two  thousand  six  and  before  July
        A. 6070--B                          3
 
     1  first,  two  thousand  seven and on or after January first, two thousand
     2  eight and before January first, two thousand twenty. Such  credit  shall
     3  be  $0.01  per  percent  of biodiesel per gallon of [bioheat] bioheating
     4  fuel, not to exceed twenty cents per gallon, purchased by such taxpayer.
     5  Provided,  however,  that on or after January first, two thousand seven-
     6  teen, this credit shall not apply to [bioheat] bioheating fuel  that  is
     7  less than six percent biodiesel per gallon of [bioheat] bioheating fuel.
     8    (b) ["Bioheat"] "Bioheating fuel" shall mean a fuel comprised of biod-
     9  iesel  blended with conventional home heating oil, which meets the spec-
    10  ifications of the American Society of Testing and Materials  designation
    11  D 396 or D 975.
    12    §  4.  The  department  of environmental conservation, in consultation
    13  with the New York state energy research and development authority, shall
    14  examine the supply and cost of  bioheating  fuel,  and  shall  submit  a
    15  report  on  the  findings  of  such  examination to the governor and the
    16  legislature on or before December 1, 2017.
    17    § 5. This act shall take effect immediately.