New York A 4436: 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

Bill Text

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A04436 Summary:

BILL NOA04436 

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SAME ASNo Same As

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SPONSORTapia

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COSPNSRSimon, Rozic, Lunsford, Vanel, Seawright, Colton, McDonough, Steck, Otis, Taylor, Zinerman, Simone,
 Rosenthal, Durso, Novakhov, Stern, Jacobson, Clark, Levenberg

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MLTSPNSR

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Amd §§1115, 1160 & 1210, Tax L

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Provides an 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; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.

Go to top A04436 Actions:

BILL NOA04436 

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02/04/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04436 Committee&nbspVotes:

Go to topA04436 Floor&nbspVotes:

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

Go to topA04436 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4436

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. TAPIA, SIMON, ROZIC, LUNSFORD, VANEL, SEAWRIGHT,
 COLTON, McDONOUGH, STECK, OTIS, TAYLOR, ZINERMAN, SIMONE, ROSENTHAL,
 DURSO, NOVAKHOV, STERN, JACOBSON, CLARK -- read once and referred to
 the Committee on Ways and Means

 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) The receipts from the first thirty-five thousand dollars of the
 4 retail sale or lease of a new or used battery, electric, or plug-in
 5 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 (i) has four wheels;
 10 (ii) was manufactured for use primarily on public streets, roads and
 11 highways;
 12 (iii) the powertrain of which has not been modified from the original
 13 manufacturer's specifications;
 14 (iv) is rated at not more than eight thousand five hundred pounds
 15 gross vehicle weight;
 16 (v) has a maximum speed capability of at least fifty-five miles per
 17 hour; and
 18 (vi) is propelled at least in part by an electronic motor and associ-
 19 ated power electronics which provide acceleration torque to the drive
 20 wheels sometime during normal vehicle operation, and that draws elec-
 21 tricity from a battery that:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07767-01-5

 A. 4436 2

 1 (A) has a capacity of not less than four kilowatt hours; and
 2 (B) is capable of being recharged from an external source of electric-
 3 ity.
 4 § 2. Section 1160 of the tax law is amended by adding a new subdivi-
 5 sion (d) to read as follows:
 6 (d) The new or used battery, electric, or plug-in hybrid electric
 7 vehicles exemption provided for in paragraph forty-seven of subdivision
 8 (a) of section eleven hundred fifteen of this chapter shall not apply to
 9 or limit the imposition of the tax imposed pursuant to this article.
 10 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
 11 1210 of the tax law, as amended by section 5 of part J of chapter 59 of
 12 the laws of 2021, is amended to read as follows:
 13 (ii) Any local law, ordinance or resolution enacted by any city, coun-
 14 ty or school district, imposing the taxes authorized by this subdivi-
 15 sion, shall omit the residential solar energy systems equipment and
 16 electricity exemption provided for in subdivision (ee), the commercial
 17 solar energy systems equipment and electricity exemption provided for in
 18 subdivision (ii), the commercial fuel cell electricity generating
 19 systems equipment and electricity generated by such equipment exemption
 20 provided for in subdivision (kk) [and], the clothing and footwear
 21 exemption provided for in paragra