S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3333--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced  by  M. of A. CARROLL, BORES -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to establishing a tax on carbon
   emissions from non-essential helicopter flights in cities with a popu-
   lation of one million or more
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 12-B to read
 as follows:
                               ARTICLE 12-B
                           CARBON EMISSIONS TAX
                       ON CERTAIN HELICOPTER FLIGHTS
 SECTION 289-G. DEFINITIONS.
         289-H. ADMINISTRATION OF THE CARBON  EMISSIONS  TAX  ON  CERTAIN
                  HELICOPTER FLIGHTS
         289-I. CARBON EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS.
   § 289-G. DEFINITIONS.  FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "CARBON DIOXIDE EQUIVALENT" MEANS A UNIT OF  MEASURE  DENOTING  THE
 AMOUNT  OF  EMISSIONS  FROM A GREENHOUSE GAS, EXPRESSED AS THE AMOUNT OF
 CARBON DIOXIDE BY WEIGHT THAT PRODUCES THE SAME GLOBAL WARMING IMPACT.
   2. "HELICOPTER" MEANS AN AIRCRAFT, THE SUPPORT OF WHICH IN THE AIR  IS
 NORMALLY  DERIVED  FROM  AIRFOILS MECHANICALLY ROTATED ABOUT AN APPROXI-
 MATELY VERTICAL AXIS.
   3. "HELICOPTER OPERATOR" MEANS A PERSON OR ENTITY WHICH CONDUCTS  NON-
 ESSENTIAL  HELICOPTER  FLIGHTS  WITHIN  A  CITY WITH A POPULATION OF ONE
 MILLION OR MORE.
   4. "NON-ESSENTIAL HELICOPTER FLIGHT" MEANS A HELICOPTER  FLIGHT  OTHER
 THAN THOSE CONDUCTED:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05023-04-3
 A. 3333--A                          2
              

 
   (A)  FOR  PURPOSES OF HEAVY-LIFT OPERATIONS IN SUPPORT OF CONSTRUCTION
 AND INFRASTRUCTURE MAINTENANCE;
   (B)  FOR  PURPOSES OF PUBLIC HEALTH AND SAFETY, INCLUDING LAW ENFORCE-
 MENT, EMERGENCY RESPONSE, DISASTER RESPONSE, THE  PROVISION  OF  MEDICAL
 SERVICES, AND PROVIDING OTHER SERVICES; OR
   (C)  FOR  THE BENEFIT OF THE GENERAL PUBLIC, INCLUDING FLIGHTS CARRIED
 OUT FOR RESEARCH OR FOR OFFICIAL PURPOSES BY A NEWS ORGANIZATION.
   § 289-H. ADMINISTRATION OF THE CARBON EMISSIONS TAX ON  CERTAIN  HELI-
 COPTER  FLIGHTS.  1.  THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL
 ADMINISTER THE SCHEDULES OF CARBON EMISSIONS TAX ON  CERTAIN  HELICOPTER
 FLIGHTS  ESTABLISHED PURSUANT TO THIS ARTICLE. SUCH TAX SHALL BE IMPOSED
 ON EACH HELICOPTER OPERATOR AT A RATE AND SCHEDULE TO BE  DETERMINED  BY
 THE  DEPARTMENT OF ENVIRONMENTAL CONSERVATION IN ACCORDANCE WITH SECTION
 TWO HUNDRED EIGHTY-NINE-I OF THIS ARTICLE FOR  NON-ESSENTIAL  HELICOPTER
 FLIGHTS WHICH WERE CONDUCTED IN THIS STATE.
   2.  THE  DEPARTMENT AND DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL
 PROMULGATE SUCH RULES AND REGULATIONS AS SHALL BE NECESSARY TO IMPLEMENT
 THE PROVISIONS OF THIS ARTICLE.
   3. THE DEPARTMENT AND THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION
 SHALL  UNDERTAKE  ALL  REASONABLE  EFFORTS TO COLLECT CHARGES AUTHORIZED
 PURSUANT TO THIS ARTICLE AT THE FIRST  POINT  OF  DISTRIBUTION  OR  SALE
 WITHIN THE STATE.
   §  289-I.  CARBON  EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS. 1. THE
 DEPARTMENT AND THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL ESTAB-
 LISH A CARBON EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS ON ALL NON-ES-
 SENTIAL HELICOPTER FLIGHTS. SUCH TAX SHALL BE  BASED  ON  DEPARTMENT  OF
 ENVIRONMENTAL  CONSERVATION CALCULATIONS OF ANNUAL METRIC TONS OF CARBON
 DIOXIDE EQUIVALENT EMISSIONS FOR THE HELICOPTER OPERATOR AND  PEGGED  AT
 FOUR  TIMES  THE  CURRENT FEDERAL ENVIRONMENTAL PROTECTION AGENCY SOCIAL
 COST OF CARBON CALCULATED AT THE LOWEST DISCOUNT RATE.  SUCH  TAX  SHALL
 INCLUDE  AN  ADDITIONAL  FIFTY DOLLAR PER SEAT TICKET TAX OR TWO HUNDRED
 DOLLAR PER FLIGHT TAX WHICHEVER IS GREATER FOR ANY  NON-ESSENTIAL  HELI-
 COPTER  FLIGHTS  CONDUCTED  USING  A HELICOPTER WHICH PRODUCES MORE THAN
 THIRTY DECIBELS WHILE IN OPERATION.   SUCH TAX SHALL BE  LISTED  ON  ALL
 INVOICES AND RECEIPTS FOR NON-ESSENTIAL HELICOPTER FLIGHTS AS TWO ITEMS:
 (A)  A "CARBON EMISSIONS TAX" WITH THE PORTION OF THE TAX FOR THE FLIGHT
 BASED ON THE CARBON DIOXIDE EQUIVALENT OF THE  FLIGHTS'  EMISSIONS;  AND
 (B)  A  "NOISE  TAX" WITH THE PORTION OF THE TAX FOR THE FLIGHT FROM THE
 PER SEAT TICKET OR PER FLIGHT TAX.
   2. IN THE FOURTH YEAR OF IMPLEMENTATION,  AND  BIANNUALLY  THEREAFTER,
 THE  DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL PUBLISH A REPORT FOR
 THE LEGISLATURE AND SHALL POST THE REPORT ON AN INTERNET WEBSITE  ACCES-
 SIBLE TO THE PUBLIC. SUCH REPORT SHALL CONSIDER WHETHER ANY INCREASES OR
 DECREASES  IN  THE CARBON EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS AS
 AUTHORIZED BY THIS SECTION ARE RECOMMENDED TO ACCOUNT FOR INFLATION, AND
 TO ENSURE PROGRESS TOWARDS REACHING EMISSIONS LEVELS TO MITIGATE CLIMATE
 CHANGE IN FURTHERANCE OF ESTABLISHED STATE POLICY.
   3. THE DEPARTMENT SHALL DETERMINE TOTAL TAXABLE EMISSIONS ANNUALLY FOR
 EACH HELICOPTER OPERATOR BASED ON INFORMATION THAT SHALL BE PROVIDED  IN
 AN  ANNUAL  REPORT  TO  THE  DEPARTMENT BY THE HELICOPTER OPERATOR WHICH
 SHALL INCLUDE, BUT NOT BE LIMITED TO:
   (A) TOTAL NON-ESSENTIAL HELICOPTER FLIGHTS BY HELICOPTER MODEL;
   (B) DURATION OF NON-ESSENTIAL HELICOPTER FLIGHTS BY HELICOPTER MODEL;
   (C) TOTAL NUMBER OF SEATS ON NON-ESSENTIAL HELICOPTER FLIGHTS SOLD  BY
 HELICOPTER MODEL;
 A. 3333--A                          3
 
   (D)  PER  SEAT  VALUE  OF NON-ESSENTIAL HELICOPTER FLIGHTS ON INVOICES
 PROVIDED TO CUSTOMERS BY HELICOPTER MODEL;
   (E)  PER  SEAT VALUE OF NON-ESSENTIAL HELICOPTER FLIGHTS BY HELICOPTER
 MODEL;
   (F) TOTAL AMOUNT OF TAXES COLLECTED UNDER THIS ARTICLE; AND
   (G) ANY INFORMATION REQUIRED BY THE DEPARTMENT BY RULE OR REGULATION.
   4. THE DEPARTMENT AND THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION
 SHALL  BE  AUTHORIZED  TO  DEVELOP  ANY  RULE OR REGULATION NECESSARY TO
 COLLECT AND ADMINISTER THE CARBON EMISSIONS TAX  ON  CERTAIN  HELICOPTER
 FLIGHTS AUTHORIZED UNDER THIS ARTICLE.
   5. NOTWITHSTANDING ANY GENERAL OR SPECIAL LAW TO THE CONTRARY, THE TAX
 AUTHORIZED  UNDER  THIS  SECTION  SHALL NOT BE IMPOSED ON ANY HELICOPTER
 FLIGHTS IF SUCH IMPOSITION IS SUPERSEDED BY FEDERAL LAW OR REGULATION.
   6. ALL FUNDS COLLECTED UNDER THIS ARTICLE SHALL BE DEPOSITED INTO  THE
 ENVIRONMENTAL PROTECTION FUND ESTABLISHED BY SECTION NINETY-TWO-S OF THE
 STATE FINANCE LAW.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal of any rule or regulation necessary  for  the  implementation  of
 this  act  on its effective date are authorized to be made and completed
 on or before such effective date.