Provides a tax credit in the amount of five hundred dollars for the purchase and registration of a four-stroke snowmobile

Title of bill

An act to amend the tax law, in relation to a four-stroke snowmobile tax credit; and providing for the repeal of such provisions upon expiration thereof

Purpose or general idea of bill

The purpose of this bill is to provide an incentive for the purchase of cleaner snowmobiles in New York State.

Summary of specific provisions

This bill would provide a $500 tax credit for the purchase of environmentally friendly four stroke snowmobiles.

Justification

Snowmobiles use two-stroke engines, which emit substantial amounts of air pollutants. Snowmobiles currently emit more than 220,000 tons of hydrocarbons (HC) and 580,000 tons of carbon monoxide (CO) each year across the United States. These emissions contribute to ambient concentrations of CO, air toxics (such as benzene), and fine particulate matter.

Reducing these emissions would benefit our health and environment. In the Clean Air Act, Congress required the EPA to set standards reflecting the greatest degree of emission reductions achievable through technology that will be available. Mostly as a result of environmental concerns of snowmobile use at Yellowstone National Park, the EPA adopted new emissions standards in 2002 for snowmobiles and other recreational vehicles to reduce air pollution from hydrocarbon and carbon monoxide. Manufacturers were required to begin meeting these regulations in 2006, with the EPA emissions requirements becoming increasingly more stringent by 2012. This bill would provide an incentive for the purchase of cleaner snowmobiles in New York State.

Prior legislative history

2005-06: A.6586/S.5254 2007-08: A.2401

Fiscal implications

To be determined.

Effective date

Immediately, and shall apply to tax years commencing on or after January first in the year in which this act shall take effect, and shall expire in five years.