Bill > A04436

This bill provides a state sales and use tax exemption for the first $35,000 of the purchase price for certain battery or electric vehicles in New York. The exemption applies to new or used vehicles that meet specific technical requirements, including having four wheels, being primarily for public road use, having an unmodified powertrain, weighing no more than 8,500 pounds, capable of speeds at least 55 miles per hour, and being propelled by an electronic motor with a battery of at least four kilowatt hours that can be recharged from an external electricity source. Local governments (cities, counties, and school districts) can choose to opt into or out of this tax exemption, giving them flexibility in implementing the provision. Importantly, the bill initially provides this exemption for battery and electric vehicles, but later amendments remove the "plug-in hybrid electric" category from the exemption. The legislation is designed to take effect on the first day of a sales tax quarterly period at least 120 days after becoming law, with a sunset provision that repeals the exemption after ten years, meaning the tax break will automatically expire unless further legislative action is taken to extend it.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4436