Sec. 5-5.1. General

As provided in section 210.40 of the Tax Law and this Subpart, a taxpayer providing a taxicab or livery service that incurred an incremental cost associated with the purchase of a vehicle accessible by individuals with disabilities or the conversion of a motor vehicle to a vehicle accessible by individuals with disabilities that is used in providing such service is allowed to claim a credit for taxicabs and livery service vehicles accessible by individuals with disabilities against the tax imposed by article 9-A of the Tax Law. Part ZZ-1 of chapter 57 of the Laws of 2008 provided that the credit would remain in effect until December 31, 2010, at which time it would be deemed to be repealed.