New York S 6670: Provides an exemption for the sale of the first $35,000 of a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes

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S06670 Summary:

BILL NOS06670 

&nbsp

SAME ASNo Same As

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SPONSORJACKSON

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COSPNSRGALLIVAN, HOYLMAN-SIGAL, LIU, MAY, PARKER

&nbsp

MLTSPNSR

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Amd §§1115, 1160 & 1210, Tax L

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Provides a half exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes and a full exemption on such sales where the vehicle was assembled in the United States utilizing union labor; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.

Go to top S06670 Actions:

BILL NOS06670 

&nbsp

03/19/2025REFERRED TO BUDGET AND REVENUE

03/25/2025RECOMMIT, ENACTING CLAUSE STRICKEN

Go to topS06670 Committee&nbspVotes:

Go to topS06670 Floor&nbspVotes:

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

Go to topS06670 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6670

 2025-2026 Regular Sessions

 IN SENATE

 March 19, 2025
 ___________

 Introduced by Sens. JACKSON, GALLIVAN, HOYLMAN-SIGAL, LIU, MAY, PARKER
 -- 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 exempting the sale of the
 first thirty-five thousand dollars of a battery, electric, or plug-in
 hybrid electric vehicle from state sales and compensating use taxes,
 and to authorize cities and counties to elect such exemption

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

 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
 2 by adding a new paragraph 47 to read as follows:
 3 (47) (i) Half of the receipts from the first thirty-five thousand
 4 dollars of the retail sale or lease of a new battery, electric, or plug-
 5 in hybrid electric vehicle. For purposes of this paragraph the term
 6 "battery, electric, or plug-in hybrid electric vehicle" means a motor
 7 vehicle, as defined in section one hundred twenty-five of the vehicle
 8 and traffic law, that:
 9 (A) has four wheels;
 10 (B) was manufactured for use primarily on public streets, roads and
 11 highways;
 12 (C) the powertrain of which has not been modified from the original
 13 manufacturer's specifications;
 14 (D) is rated at not more than eight thousand five hundred pounds gross
 15 vehicle weight, or is a school bus, as defined in section one hundred
 16 forty-two of the vehicle and traffic law;
 17 (E) has a maximum speed capability of at least fifty-five miles per
 18 hour; and
 19 (F) is propelled at least in part by an electronic motor and associ-
 20 ated power electronics which provide acceleration torque to the drive
 21 wheels sometime during normal vehicle operation, and that draws elec-
 22 tricity from a battery that:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07767-03-5

 S. 6670 2

 1 (I) has a capacity of not less than four kilowatt hours; and
 2 (II) is capable of being recharged from an external source of elec-
 3 tricity.
 4 (ii) All of the receipts from the first thirty-five thousand dollars
 5 of the retail sale or lease of a new battery, electric, or plug-in
 6 hybrid electric vehicle, where such vehicle is assembled in the United
 7 States utilizing union labor.
 8 § 2. Section 1160 of the tax law is amended by adding a new subdivi-
 9 sion (d) to read as follows:
 10 (d) The new battery, electric, or plug-in hybrid electric vehicles
 11 exemption provided for in paragraph forty-seven of subdivision (a) of
 12 section eleven hundred fifteen of this chapter shall not apply to or
 13 limit the imposition of the tax imposed pursuant to this article.
 14 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
 15 1210 of the tax law, as amended by section 5 of part J of chapter 59 of
 16 the laws of 2021, is amended to read as follows:
 17 (ii) Any local law, ordinance or resolution enacted by any city, coun-
 18 ty or school district, imposing the taxes authorized by this subdivi-
 19 sion, shall omit the residential solar energy systems equipment and
 20 electricity exemption provided for in subdivision (ee), the commercial