Prohibits the seizure of a vehicle used to transport the taxpayer or a member of the taxpayer's household who has a mobility impairment as documented by a physician

BILL NUMBER:A9251

Title of bill

An act to amend the tax law, in relation to prohibiting the seizure of a vehicle used to transport the taxpayer or a member of the taxpayer's household who has a mobility impairment as documented by a physician

Purpose or general idea of bill

To prohibit the seizure of a vehicle used to transport the taxpayer or a member of the taxpayer's household who has a mobility impairment as documented by a physician.

Summary of specific provisions

This bill would amend the tax law by prohibiting the seizure of a motor vehicle that is utilized on a regular or reoccurring basis by the taxpayer or a member of the taxpayer's household. The provisions shall allow the exemption of one vehicle per household from seizure; other motor vehicles are not barred from seizure. Mobility that severely limited and permanent, or which renders a person unable to ambulate without the aid of a wheel-chair or other prosthetic devices is classified as "mobility impairment".

Justification

Person's with physical impairments are at an unfair disadvantage because they are unable to mobilize themselves with ease. They encounter many challenges on everyday tasks due to their impairment. The seizure of their vehicle would severely compromise their ability to travel far distances whether it be for a job, going grocery shopping, or providing for their children.

The Americans with Disabilities Act of 1990 (ADA) prohibits discrimination and ensures equal opportunity and access for persons with disabilities. Seizing a physically impaired individual's vehicle would exacerbate the situation creating an unequal opportunity and access for them.

Prior legislative history

None

Fiscal implications

To be determined

Effective date

This act shall take effect on the first of January next succeeding the date on which it shall have become a law; provided, however, that effective immediately, the commissioner of taxation and finance is authorized and directed to promulgate any and all rules and regulations and take any other measure necessary to implement this act on or before its effective date.