What's happening
This bill creates a tax credit for installing seat belt violation alert systems in vehicles, covering up to 50% of the cost.
Why it matters
Promotes public safety. by encouraging the installation of external seat belt violation alert systems, which allow police officers to easily identify if someone in a vehicle is not wearing a seat belt—potentially leading to increased compliance and fewer injuries in crashes.
Introduces a new type of surveillance technology. on vehicles, raising questions about privacy, as these alert systems make seat belt usage visible to law enforcement and potentially others outside the vehicle.
Provides a financial incentive. (up to $250 per system, covering half the cost) that could make this new safety technology more accessible to both individual drivers and businesses with vehicle fleets, possibly accelerating adoption.
Could impact insurance and liability. by documenting seat belt use more transparently, potentially influencing insurance rates, claims, and legal responsibility in the event of an accident.
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Who cares
Headline styles
Seat Belt Alert Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Referred to ways and means
- Referred to ways and means
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5466
2017-2018 Regular Sessions
IN ASSEMBLY
February 9, 2017
Introduced by M. of A. WEPRIN -- Multi-Sponsored by -- M. of A. PERRY -read once and referred to the Committee on Ways and Means
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 Assembly, do enact as follows:
Section 1. Section 210-B of the tax law is amended by adding a new subdivision 49 to read as follows:
49. Credit for installation of seat belt violation alert system. (a) A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this article, for the purchase, other than for resale, and installation of a seat belt violation alert system.
(b) For the purposes of this subdivision, the following terms shall have the following meanings:
(1) "electronic indicator" shall mean any display system on the outside of a motor vehicle that registers the failure of a passenger to properly secure their safety belt within such vehicle.
(2) "seat belt violation alert system" shall mean any device, which, upon installation in and on a motor vehicle, signals or otherwise alerts police officers, by way of an electronic indicator on the outside of the vehicle, that an individual in such vehicle has failed to properly secure their safety belt.
(c) The amount of credit shall be fifty percent of the cost to the taxpayer for the purchase and installation of such security system during the taxable year of purchase, such credit not to exceed two hundred fifty dollars with respect to each purchase and installation. The credit allowed under this subdivision for any taxable year shall not reduce the tax due for such year to less than the higher of the amounts prescribed in paragraphs (c) and (d) of subdivision one of section two hundred ten of this article.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09461-01-7
A. 5466 2
§ 2. Section 606 of the tax law is amended by adding a new subsection (s-1) to read as follows:
(s-1) Credit for installation of seat belt violation alert system. A taxpayer shall be allowed a credit as hereinafter provided, against the tax imposed by this article for the purchase and installation of a seat belt violation alert system, as such term is defined in subdivision forty-nine of section two hundred ten-B of this chapter. The amount of credit shall be fifty percent of the cost to the taxpayer of the purchase and installation of the security system during the taxable year, such credit not to exceed two hundred fifty dollars with respect to each system purchased and installed.
§ 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding a new clause (xliii) to read as follows: (xliii) Credit for installation Amount of credit under of seat belt violation alert subdivision forty-nine of section system under subsection (s-1) two hundred ten-B
§ 4. This act shall take effect on the first of January next succeeding the date on which it shall become a law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.