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NY A00569

Bill

Status

Introduced

1/9/2013

Primary Sponsor

Jeffrey Dinowitz

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Establishes a tax credit for condominium and cooperative housing owners in New York State who purchase and install electrical outlets for charging electric cars in parking garages
  • Credit equals 55 percent of expenditure costs with a maximum credit of $5,000 per taxpayer for taxable years beginning January 1, 2014 through December 31, 2018
  • Allows condominium members and cooperative tenant-stockholders to claim a proportionate share of total installation expenses attributable to their principal residence
  • Reduces the state credit when federal income tax credits apply to the same expenditures, ensuring combined credits do not exceed 55 percent of expenses or $7,000, whichever is less
  • Allows excess credits to carry over to subsequent tax years and excludes federal, state, or local grants from the calculation of actual expenditures

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

6/17/2014

Committee Referrals

Ways and Means1/9/2013

Full Bill Text

No bill text available