What's happening
This bill creates a $14,000 tax credit for retrofitting or replacing heavy duty vehicles to meet diesel emission standards.
Why it matters
Incentivizes cleaner air and public health. by encouraging owners of heavy-duty vehicles to retrofit or replace older, high-emission models, directly targeting a major source of diesel pollution linked to respiratory and cardiovascular illnesses.
Eases financial barriers for businesses and individuals. by offering a substantial $14,000 tax credit, making compliance with environmental standards more attainable for truckers, contractors, and fleet operators who might otherwise delay or avoid upgrades due to high costs.
Promotes faster adoption of new technology. by tying the credit amount to the “best available retrofit technology,” which can accelerate the phase-out of outdated vehicles and foster investment in cutting-edge emission control solutions.
Targets compliance with specific environmental standards. (Section 19-0323 of the Environmental Conservation Law), ensuring taxpayer-funded incentives are focused on meeting well-defined, enforceable emissions goals rather than less stringent or voluntary measures.
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Who cares
Headline styles
Truck Clean-Air Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1016
2017-2018 Regular Sessions
IN SENATE
January 6, 2017
Introduced by Sen. COMRIE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to establishing a tax credit for retrofitting heavy duty vehicles or purchasing new vehicles that comply with section 19-0323 of the environmental conservation law
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 52 to read as follows:
52. Diesel emission reductions tax credit. (a) A taxpayer who retrofits a heavy duty vehicle owned by the taxpayer to comply with section 19-0323 of the environmental conservation law or who purchases a new heavy duty vehicle to replace an existing non-compliant heavy duty vehicle shall be allowed a credit against the tax imposed by this article, to be computed as provided in paragraph (b) of this subdivision. The unused portion of any tax credit claimed may be carried forward and applied in the following tax year.
(b) The amount of credit shall be fourteen thousand dollars, which is the fair market value of the best available retrofit technology.
(c) Taxpayers claiming the diesel emission reductions tax credit shall submit copies of the sales receipts with tax returns that claim a tax credit and proof of ownership of the heavy duty vehicle.
§ 2. Section 606 of the tax law is amended by adding a new subsection (ccc) to read as follows:
(ccc) Credit for diesel emission reductions. (1) A taxpayer who retrofits a heavy duty vehicle owned by the taxpayer to comply with section 19-0323 of the environmental conservation law or who purchases a new heavy duty vehicle to replace an existing non-compliant heavy duty vehicle shall be allowed a credit against the tax imposed by this article, to be computed as provided in paragraph two of this subsection.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00327-01-7
S. 1016 2
(2) The amount of credit shall be equal to fourteen thousand dollars, which is the fair market value of the best available retrofit technology. In no event shall the credit provided in this subsection be allowed in excess of the taxpayer's tax for such year.
§ 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 diesel Amount of credit under emission reductions subdivision fifty-two of under subsection (ccc) section two hundred ten-B
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to establishing a tax credit for retrofitting heavy duty vehicles or purchasing new vehicles that comply with section 19-0323 of the environmental conservation law
Purpose
To improve air quality by allowing a tax credit for taxpayers who take steps to make their heavy-duty vehicle fleet compliant with the Diesel Emission Reductions Act.
Summary of provisions
Section 1. Section 210-B of the tax law is amended by adding a new subdivision 51 to:
Part (a) explain eligibility for the diesel emission reductions tax credit.
Part (b) defines the amount of the credit as the fair market value of the best available retrofit technology, $14,000.
Part (c) declares receipts must be submitted with tax returns to receive the tax credit.
Section 2. Adds a new subdivision to Section 606 of the tax law that relates to the tax credit for best available retrofit technology to be computed as provided in paragraph 3 of this subsection. Paragraph two declares the amount of credit, the fair market value for the best available retrofit technology.
Section 3: relates to the new clause in Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law, which is amended to reflect this new tax credit.
Section 4 sets forth the effective date.
Justification
Diesel exhaust particle pollution is a clear and present health threat to New Yorkers. According to the United States Environmental Protection Agency, diesel exhaust particles are a likely lung cancer agent while diesel exhaust is also the prime contributor to airborne fine particle pollution and has been linked to premature death, asthma attacks, and cardiovascular disease. Diesel exhaust is also a contributor to formation of ground level ozone; a powerful respiratory irritant that is linked to premature death, asthma attacks and can damage the lung tissue of children. Too many New Yorkers live in an area that fails to meet federal health standards for ozone. Counties across the state are listed as being out of attainment for the fine particle federal health standard.
New York State consumes over 48 million gallons of diesel fuel each year and owns or operates through contract thousands of diesel-powered vehicles. By installing the best retrofit technology heavy-duty vehicles and the fleets of businesses doing work for the state will reduce significant amounts of pollution and New York will take a positive step toward addressing the public health threat posed by combustion of diesel fuel.
The Diesel Emission Reduction Act was enacted in 2006, but failed to provide aid for compliance. However, it never became effective because each year in the budget the enactment date is pushed back one year. This legislation creates a financial incentive for groups so voluntarily comply with a law passed but never fully enacted.
Legislative history
2015-16: S.5414 Referred to Investigations and Government Operations
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.