New York S 8113: Relates to limiting exemptions from immunizations; repealer

Bill Text

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S08113 Summary:

BILL NOS08113 

&nbsp

SAME ASSAME AS A08832

&nbsp

SPONSORCOONEY

&nbsp

COSPNSR

&nbsp

MLTSPNSR

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Amd §§210-B & 606, Tax L

&nbsp

Establishes a tax credit for the purchase of new and used electric cars; provides that for a new electric vehicle, the tax credit shall be $7,500 and the tax credit for a used electric vehicle shall be $4,000.

Go to top S08113 Actions:

BILL NOS08113 

&nbsp

05/15/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS08113 Committee&nbspVotes:

Go to topS08113 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS08113 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8113

 2025-2026 Regular Sessions

 IN SENATE

 May 15, 2025
 ___________

 Introduced by Sen. COONEY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for the purchase of new and used electric vehicles

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 210-B of the tax law is amended by adding a new
 2 subdivision 61 to read as follows:
 3 61. Credit for purchase of electric vehicles. (a) A taxpayer shall be
 4 allowed a credit for taxable years beginning on or after January first,
 5 two thousand twenty-six against the tax imposed by this article for the
 6 purchase of new and used electric vehicles. The total amount of the
 7 credit for the purchase of a new electric vehicle shall be seven thou-
 8 sand five hundred dollars. The total amount of the credit for the
 9 purchase of a used electric vehicle shall be four thousand dollars.
 10 (b) For the purposes of this subdivision, the term "electric vehicles"
 11 shall mean motor vehicles, as defined by section one hundred twenty-five
 12 of the vehicle and traffic law, which are propelled by electric motors
 13 using electric energy stored in batteries or other energy storage
 14 devices. For the purposes of this subdivision, "electric vehicles" shall
 15 not include electric personal assistive mobility devices as defined by
 16 section one hundred fourteen-d of the vehicle and traffic law.
 17 (c) If the amount of credit allowable under this subdivision shall
 18 exceed the taxpayer's tax for such year, the excess may be carried over
 19 to the following year or years and may be deducted from the taxpayer's
 20 tax for such year or years.
 21 (d) If all or any part of the credit provided for under this subdivi-
 22 sion was allowed or carried over from a prior taxable year or years, a
 23 taxpayer shall reduce the allowable credit for additional qualifying
 24 expenditures in a subsequent tax year by the amount of the credit previ-
 25 ously allowed or carried over; provided however that a credit previously
 26 allowed or carried over from a prior taxable year or years shall not be
 27 taken into account in determining the allowable credit for the purchase
 28 of a new or used electric vehicle.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11842-01-5

 S. 8113 2

 1 (e) For the purpose of determining the amount of the actual expendi-
 2 ture incurred in the purchasing of a new or used electric vehicle, the
 3 amount of any federal, state or local grant received by the taxpayer,
 4 which was used for the purchase and which was not included in the gross
 5 income of the taxpayer, shall not be taken into account.
 6 § 2. Section 606 of the tax law is amended by adding a new subsection
 7 (g-3) to read as follows:
 8 (g-3) Credit for electric vehicles. (1) A taxpayer shall be allowed a
 9 credit for taxable years beginning on or after January first, two thou-
 10 sand twenty-six against the tax imposed by this article for the purchase
 11 of new and used electric vehicles. The total amount of the credit for
 12 the purchase of a new electric vehicle shall be seven thousand five
 13 hundred dollars. The total amount of the credit for the purchase of a
 14 used electric vehicle shall be four thousand dollars.
 15 (2) For the purposes of this subsection the term "electric vehicles"
 16 shall mean motor ve