BILL NUMBER: S10385
SPONSOR: FAHY
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing a sales tax
exemption for the purchase of electric wheelchair accessible vehicles
 
PURPOSE:
To exempt qualifying electric wheelchair accessible vehicles from state
and local sales taxes.
 
SUMMARY OF PROVISIONS:
Section 1 amends section 1115 of the tax law by adding a new subdivision
(mm) to establish a sales tax exemption for qualifying electric wheel-
chair accessible vehicles.
Section 2 amends section 1210 of the tax law to apply the exemption to
local sales taxes unless a locality elects otherwise.
Section 3 amends subdivision 4 of section 1210 of the tax law to author-
ize cities with a population of one million or more to provide the
exemption for qualifying electric wheelchair accessible vehicles.
Section 4 provides the effective date.
 
JUSTIFICATION:
Accessible transportation plays a crucial role in enhancing the quality
of life for individuals with disabilities. It empowers individuals to
participate fully in society by improving access to employment, educa-
tion, healthcare, and community life. However, wheelchair accessible
vehicles are often more expensive than standard vehicles due to the
specialized modifications and adaptive equipment required to safely
accommodate wheelchair users.
This legislation helps address these financial barriers by exempting
qualifying electric wheelchair accessible vehicles from state and local
sales taxes. Under this legislation, a qualifying electric vehicle is
defined as an electric vehicle designed for the purpose of transporting
persons in wheelchairs or containing any physical device or alteration
designed to permit access to and enable the transportation of persons in
wheelchairs.
By exempting qualifying electric wheelchair accessible vehicles from
state and local sales taxes, this bill helps reduce the upfront cost of
purchase of such vehicles, and promotes mobility, independence, and
accessibility for individuals with disabilities. In addition, the legis-
lation supports New York State's broader environmental and climate goals
by incentivizing the use of electric vehicles.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S10385: 1115 tax law, 1210 tax law