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NY A04743

Bill

Status

Introduced

2/7/2011

Primary Sponsor

Brian Kolb

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Adds two new tax deductions to New York State tax law for taxpayers who purchase automobiles from dealers located within the state for personal use and register the vehicle in their name

  • Allows a deduction for interest paid on automobile loans, limited to interest attributable to the first $49,500 of the loan amount

  • Allows a deduction for state and local sales and compensating use taxes paid on automobile purchases, limited to taxes attributable to the first $49,500 of the purchase price and available only once per vehicle

  • Both deductions apply only to automobiles purchased for personal use and registered in the taxpayer's name from in-state dealers

  • Takes effect January 1st of the year following enactment and applies to taxable years beginning on or after that date

Legislative Description

Establishes tax deductions for the tax paid by the taxpayer in connection with the purchase of a new automobile and for the interest paid by the taxpayer in connection with an automobile loan.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means2/7/2011

Full Bill Text

No bill text available