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NY A08624

Bill

Status

Introduced

9/21/2011

Primary Sponsor

Jeffrey Dinowitz

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Allows a tax credit of 55% of expenditures for purchasing and installing electric car charging outlets in condominium or cooperative housing parking garages located in New York, with a maximum credit of $5,000.

  • Credit applies to taxable years beginning January 1, 2013 through December 31, 2017.

  • Condominium members or cooperative tenant-stockholders may claim a proportionate share of the total expense attributable to their principal residence if located in New York.

  • Credit is reduced to avoid duplication if a federal tax credit applies to the same expenditures, with combined credits not exceeding 55% of expenditures or $7,000, whichever is less.

  • Excess credits may be carried over to subsequent years, and grants received for the purchase and installation are excluded from the expenditure calculation.

Legislative Description

Establishes a tax credit for the installation of electrical outlets for charging electric cars in certain parking garages owned by condominium management associations or a cooperative housing corporations.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means9/21/2011

Full Bill Text

No bill text available