Senate Bill S8728

2021-2022 Legislative Session

Establishes limitations on taxes on diesel motor fuel and motor fuel; authorizes certain local laws limiting taxes on motor fuel

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Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2021-S8728 - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§282-a, 282-b, 282-c, 284, 284-a, 284-c, 1105, 1201 & 1202, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S2174

2021-S8728 - Summary

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

2021-S8728 - Sponsor Memo

2021-S8728 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8728
 
                             I N  S E N A T E
 
                               April 5, 2022
                                ___________
 
 Introduced  by  Sens. TEDISCO, JORDAN -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the tax law, in relation to establishing limitations  on
   excise  and  sales  taxes  on  diesel motor fuel and motor fuel and to
   authorize cities having a population of one million or more and  coun-
   ties to adopt local laws limiting taxes on diesel motor fuel and motor
   fuel
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subdivision 1 of section 282-a of the tax law, as  amended
 by section 2 of part W of chapter 59 of the laws of 2013, is amended and
 a new subdivision 1-a is added to read as follows:
   1.  [There]  SUBJECT  TO  THE  PROVISIONS OF SUBDIVISION ONE-A OF THIS
 SECTION, THERE is hereby levied and imposed with respect to Diesel motor
 fuel an excise tax of four cents per gallon upon  the  sale  or  use  of
 Diesel motor fuel in this state.
   The  excise  tax  is  imposed on the first sale or use of Diesel motor
 fuel to occur which is not exempt from tax under this article. Provided,
 however, if the tax has not been imposed  prior  thereto,  it  shall  be
 imposed  on  the  removal  of highway Diesel motor fuel from a terminal,
 other than by pipeline, barge, tanker or other vessel, or  the  delivery
 of Diesel motor fuel to a filling station or into the fuel tank connect-
 ing  with the engine of a motor vehicle for use in the operation thereof
 whichever event shall be first to occur. The tax shall be computed based
 upon the number of gallons of Diesel motor fuel sold, removed or used or
 the number of gallons of Diesel fuel delivered into the fuel tank  of  a
 motor  vehicle,  as  the  case  may be. Nothing in this article shall be
 construed to require the payment of such excise tax more than once  upon
 the same Diesel motor fuel. Nor shall the collection of such tax be made
 applicable  to  the sale or use of Diesel motor fuel under circumstances
 which preclude the collection of such tax by reason of the United States
 constitution and of laws of the United States enacted pursuant  thereto.
 Provided, further, no Diesel motor fuel shall be included in the measure
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2021-S8728A (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§282-a, 282-b, 282-c, 284, 284-a, 284-c, 1105, 1201 & 1202, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S2174

2021-S8728A (ACTIVE) - Summary

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

2021-S8728A (ACTIVE) - Sponsor Memo

2021-S8728A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8728--A
 
                             I N  S E N A T E
 
                               April 5, 2022
                                ___________
 
 Introduced  by  Sens.  TEDISCO, JORDAN, BORRELLO, MARTUCCI, WEIK -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to establishing limitations on
   excise and sales taxes and petroleum business taxes  on  diesel  motor
   fuel and motor fuel and to authorize cities having a population of one
   million  or  more  and  counties to adopt local laws limiting taxes on
   diesel motor fuel and motor fuel
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision 1 of section 282-a of the tax law, as amended
 by section 2 of part W of chapter 59 of the laws of 2013, is amended and
 a new subdivision 1-a is added to read as follows:
   1. [There] SUBJECT TO THE PROVISIONS  OF  SUBDIVISION  ONE-A  OF  THIS
 SECTION, THERE is hereby levied and imposed with respect to Diesel motor
 fuel  an  excise  tax  of  four cents per gallon upon the sale or use of
 Diesel motor fuel in this state.
   The excise tax is imposed on the first sale or  use  of  Diesel  motor
 fuel to occur which is not exempt from tax under this article. Provided,
 however,  if  the  tax  has  not been imposed prior thereto, it shall be
 imposed on the removal of highway Diesel motor  fuel  from  a  terminal,
 other  than  by pipeline, barge, tanker or other vessel, or the delivery
 of Diesel motor fuel to a filling station or into the fuel tank connect-
 ing with the engine of a motor vehicle for use in the operation  thereof
 whichever event shall be first to occur. The tax shall be computed based
 upon the number of gallons of Diesel motor fuel sold, removed or used or
 the  number  of gallons of Diesel fuel delivered into the fuel tank of a
 motor vehicle, as the case may be. Nothing  in  this  article  shall  be
 construed  to require the payment of such excise tax more than once upon
 the same Diesel motor fuel. Nor shall the collection of such tax be made
 applicable to the sale or use of Diesel motor fuel  under  circumstances
 which preclude the collection of such tax by reason of the United States
 constitution  and of laws of the United States enacted pursuant thereto.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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