What's happening
This bill exempts low-emission and energy efficient vehicles from sales and use taxes in New York until December 31, 2022.
Why it matters
Promotes cleaner transportation. By exempting low-emission and energy efficient vehicles from sales and use taxes, the bill directly incentivizes consumers to choose vehicles that produce fewer pollutants, supporting public health and environmental goals.
Defines eligible vehicles using federal standards. The bill ties eligibility to vehicles certified by the EPA or those with high air pollution and greenhouse gas scores, ensuring that only genuinely efficient and low-emission vehicles qualify, and providing clarity and consistency in enforcement.
Offsets cost to the state. The anticipated loss in tax revenue from these exemptions is capped ($27 million) and must be balanced using proceeds from the auction of emissions allowances, connecting the policy to broader climate and clean air funding mechanisms.
Creates transparency and public guidance. Mandates that New York maintain and publicly update an official list of qualifying vehicles, helping both car buyers and dealerships understand which models are eligible and ensuring the policy is accessible and actionable.
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Who cares
Headline styles
No Sales Tax on Green Cars
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
No Sales Tax on Green Cars
In Senate Committee · Budget And Revenue · Sponsor Kevin S. Parker
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2630
2019-2020 Regular Sessions
IN ASSEMBLY
January 24, 2019
Introduced by M. of A. PRETLOW -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting low-emission and energy efficient vehicles from retail sales and compensating use taxes; and providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows:
(45) Low-emission and energy efficient vehicles. For purposes of this paragraph, a "low-emission and energy efficient vehicle" shall mean a vehicle certified by the administrator of the United States environmental protection agency pursuant to 23 U.S.C. § 166(f)(3). If the administrator of the United States environmental protection agency has not so certified any vehicle as a low-emission and energy efficient vehicle, then, until such certification occurs, "low-emission and energy efficient vehicle" shall mean any vehicle that has achieved an air pollution score of nine or better and a greenhouse gas score of nine or better on the green vehicle guide maintained by the United States environmental protection agency. The department shall post on its web site a list of low-emission and energy efficient vehicles by make and model year and such other specifications as may be necessary to identify a low-emission and energy efficient vehicle, and shall update such list as necessary to provide a complete list of low-emission and energy efficient vehicles. The exemptions provided by this section shall be offset by the proceeds collected from the auction of any emissions allowances for air contaminants as provided for in regulations adopted by the department of environmental conservation pursuant to article nineteen of the environmental conservation law and proceeds collected but not allocated by the New York state energy research and development authority
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04759-01-9
A. 2630 2
from the auction, pursuant to regulations of such authority, of emission allowances allocated by the department of environmental conservation to such authority pursuant to regulations adopted by such department. The offset shall not exceed twenty-seven million dollars.
§ 2. This act shall take effect on the first day of the sales tax quarter that begins at least ninety days after the day on which it shall have become a law and shall expire and be deemed repealed December 31, 2022.
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.