S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7638
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2023
                                ___________
 
 Introduced  by M. of A. CARROLL -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a tax on  noise
   emissions from non-essential helicopter and seaplane flights in cities
   with a population 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
                        NOISE TAX ON NON-ESSENTIAL
                      HELICOPTER AND SEAPLANE FLIGHTS
 SECTION 289-G. DEFINITIONS.
         289-H. IMPOSITION OF THE NOISE TAX ON  NON-ESSENTIAL  HELICOPTER
                  AND SEAPLANE FLIGHTS.
         289-I. LIABILITY FOR THE TAX.
         289-J. PAYMENT AND RETURNS.
         289-K. RECORDS TO BE KEPT.
         289-L. SECRECY OF RETURNS AND REPORTS.
         289-M. PRACTICE AND PROCEDURE.
         289-N. DEPOSIT AND DISPOSITION OF REVENUE.
   § 289-G. DEFINITIONS.  FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "HELICOPTER" MEANS AN AIRCRAFT, THE SUPPORT OF WHICH IN THE AIR  IS
 NORMALLY  DERIVED  FROM  AIRFOILS MECHANICALLY ROTATED ABOUT AN APPROXI-
 MATELY VERTICAL AXIS.
   2. "HELICOPTER OR SEAPLANE OPERATOR" MEANS A PERSON  OR  ENTITY  WHICH
 CONDUCTS NON-ESSENTIAL HELICOPTER OR SEAPLANE FLIGHTS WITHIN A CITY WITH
 A POPULATION OF ONE MILLION OR MORE.
   3.  "SEAPLANE"  MEANS  ANY  AIRCRAFT  DEFINED OR CLASSIFIED AS SUCH BY
 FEDERAL LAW, RULE OR REGULATION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11397-04-3
              

 A. 7638                             2
 
   4. "NON-ESSENTIAL FLIGHT" MEANS A FLIGHT MADE BY A HELICOPTER OR SEAP-
 LANE OTHER THAN THOSE CONDUCTED:
   (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.  IMPOSITION OF THE NOISE TAX ON NON-ESSENTIAL HELICOPTER AND
 SEAPLANE FLIGHTS.  IN ADDITION TO ANY OTHER TAX OR ASSESSMENT IMPOSED BY
 THIS CHAPTER OR ANY OTHER LAW, THERE IS HEREBY IMPOSED A  NOISE  TAX  ON
 NON-ESSENTIAL  SEAPLANE  AND  HELICOPTER  FLIGHTS  AT  THE RATE OF FIFTY
 DOLLAR PER SEAT TICKET OR TWO HUNDRED DOLLAR PER  FLIGHT,  WHICHEVER  IS
 GREATER.
   § 289-I. LIABILITY FOR THE TAX.  ANY NON-ESSENTIAL HELICOPTER OR SEAP-
 LANE  FLIGHT  IS  SUBJECT  TO  THE  TAX IMPOSED BY THIS ARTICLE. THE TAX
 IMPOSED BY THIS SECTION SHALL NOT BE IMPOSED ON ANY HELICOPTER OR  SEAP-
 LANE  FLIGHTS  IF  SUCH IMPOSITION IS SUPERSEDED BY FEDERAL LAW OR REGU-
 LATION.
   § 289-J. PAYMENT AND RETURNS. 1. EVERY HELICOPTER AND SEAPLANE  OPERA-
 TOR  SHALL  FILE  A  RETURN QUARTERLY WITH THE COMMISSIONER.   PROVIDED,
 HOWEVER, THAT IF  THE  COMMISSIONER  IN  THE  EXERCISE  OF  HIS  OR  HER
 DISCRETION  DEEMS  IT  NECESSARY  TO PROTECT THE REVENUES TO BE OBTAINED
 UNDER THIS ARTICLE, HE OR SHE MAY GIVE NOTICE REQUIRING  SUCH  OPERATOR,
 IN  ADDITION  TO FILING A QUARTERLY RETURN, TO FILE EITHER SHORT-FORM OR
 LONG-FORM PART-QUARTERLY RETURNS,  AS  SPECIFIED  IN  SUCH  NOTICE.  FOR
 PURPOSES  OF  THIS  ARTICLE  THE TERM "LONG-FORM, PART-QUARTERLY RETURN"
 SHALL MEAN A RETURN IN A FORM DETERMINED BY THE  COMMISSIONER  PROVIDING
 FOR  THE  CALCULATION  OF  THE ACTUAL TAXES FOR THE PRECEDING MONTH. FOR
 PURPOSES OF THIS ARTICLE THE TERM  "SHORT-FORM,  PART-QUARTERLY  RETURN"
 SHALL  MEAN  A  RETURN  WHICH  SHALL BE AVAILABLE FOR USE IN FILING AS A
 RETURN FOR THE FIRST TWO MONTHS OF ANY QUARTER  AND  ONLY  BY  A  PERSON
 REQUIRED  TO  FILE A RETURN MONTHLY WHO HAS HAD AT LEAST FOUR SUCCESSIVE
 QUARTERLY TAX PERIODS IMMEDIATELY PRECEDING  THE  MONTH  FOR  WHICH  THE
 RETURN  IS  TO BE FILED AND WHO ELECTS SUCH USE, AND IS IN A FORM DETER-
 MINED BY THE COMMISSIONER AND PROVIDING FOR THE CALCULATION OF ONE-THIRD
 OF THE TOTAL TAXES PAID BY THE PERSON TO THE COMMISSIONER IN THE  COMPA-
 RABLE QUARTER OF THE IMMEDIATELY PRECEDING YEAR UNDER THIS ARTICLE.
   2.  THE RETURNS AND INFORMATION RETURNS REQUIRED BY THIS SECTION TO BE
 FILED QUARTERLY SHALL BE FILED FOR QUARTERLY PERIODS ENDING ON THE  LAST
 DAY  OF FEBRUARY, MAY, AUGUST AND NOVEMBER OF EACH YEAR, AND EACH RETURN
 AND EACH INFORMATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER  THE
 END  OF  THE  QUARTERLY  PERIOD COVERED THEREBY. THE RETURNS REQUIRED BY
 THIS SECTION TO BE FILED MONTHLY SHALL  BE  FILED  FOR  MONTHLY  PERIODS
 ENDING  ON  THE  LAST  DAY  OF EACH MONTH AND EACH RETURN SHALL BE FILED
 WITHIN TWENTY DAYS AFTER THE END OF EACH PRIOR  MONTH.  THE  INFORMATION
 RETURNS  REQUIRED  TO  BE FILED ANNUALLY SHALL BE FILED FOR TWELVE-MONTH
 PERIODS ENDING ON THE LAST DAY OF MAY OF EACH YEAR, AND EACH SUCH INFOR-
 MATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER  THE  END  OF  THE
 TWELVE-MONTH PERIOD COVERED THEREBY.
   3.  THE TAX COMMISSION MAY PERMIT OR REQUIRE RETURNS TO BE MADE COVER-
 ING OTHER PERIODS AND UPON SUCH DATES AS IT  MAY  SPECIFY.  IF  THE  TAX
 COMMISSION  DEEMS  IT  NECESSARY  IN  ORDER TO ENSURE THE PAYMENT OF THE
 TAXES IMPOSED BY THIS ARTICLE, IT MAY REQUIRE RETURNS  TO  BE  MADE  FOR
 A. 7638                             3
 
 SHORTER PERIODS THAN THOSE PRESCRIBED PURSUANT TO THE FOREGOING SUBDIVI-
 SIONS OF THIS SECTION, AND UPON SUCH DATES AS IT MAY SPECIFY.
   4.  THE  FORM OF RETURNS SHALL BE PRESCRIBED BY THE TAX COMMISSION AND
 SHALL CONTAIN SUCH INFORMATION AS IT MAY DEEM NECESSARY FOR  THE  PROPER
 ADMINISTRATION  OF  THIS  ARTICLE.  THE  COMMISSION  MAY REQUIRE AMENDED
 RETURNS TO BE FILED WITHIN TWENTY DAYS AFTER NOTICE AND TO  CONTAIN  THE
 INFORMATION SPECIFIED IN THE NOTICE.
   5.  IN  ADDITION  TO  ANY OTHER PENALTY OR INTEREST PROVIDED FOR UNDER
 THIS ARTICLE OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH  FAILURE  IS
 DUE  TO  REASONABLE  CAUSE  AND  NOT  DUE TO WILLFUL NEGLECT, ANY PERSON
 LIABLE FOR THE TAX IMPOSED BY THIS ARTICLE THAT FAILS TO  PAY  SUCH  TAX
 WHEN  DUE  SHALL  BE  LIABLE  FOR  A  PENALTY IN AN AMOUNT EQUAL TO FOUR
 HUNDRED PERCENT OF THE TOTAL TAX AMOUNT THAT IS DUE.
   § 289-K. RECORDS TO BE KEPT. EVERY OPERATOR LIABLE FOR  THE  SURCHARGE
 IMPOSED  BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR REVIEW
 UPON DEMAND BY THE COMMISSIONER:
   1. RECORDS OF HELICOPTER AND SEAPLANE FLIGHTS UNDERTAKEN BY SUCH OPER-
 ATOR;
   2. TOTAL AMOUNT OF TAXES COLLECTED UNDER THIS ARTICLE;
   3. ANY INFORMATION REQUIRED BY THE DEPARTMENT BY RULE OR REGULATION;
   4. TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY  ANY
 APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
   5.  SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
 TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
   § 289-L. SECRECY OF RETURNS AND REPORTS. 1. EXCEPT IN ACCORDANCE  WITH
 PROPER  JUDICIAL  ORDER  OR  AS  OTHERWISE  PROVIDED BY LAW, IT SHALL BE
 UNLAWFUL FOR THE COMMISSIONER, ANY OFFICER OR EMPLOYEE  OF  THE  DEPART-
 MENT, ANY PERSON ENGAGED OR RETAINED BY THE DEPARTMENT ON AN INDEPENDENT
 CONTRACT BASIS, OR ANY PERSON WHO IN ANY MANNER MAY ACQUIRE KNOWLEDGE OF
 THE  CONTENTS OF A RETURN OR REPORT FILED WITH THE COMMISSIONER PURSUANT
 TO THIS ARTICLE, TO DIVULGE OR MAKE KNOWN IN ANY MANNER ANY  PARTICULARS
 SET  FORTH  OR  DISCLOSED  IN  ANY  SUCH  RETURN OR REPORT. THE OFFICERS
 CHARGED WITH THE CUSTODY OF  SUCH  RETURNS  AND  REPORTS  SHALL  NOT  BE
 REQUIRED  TO  PRODUCE  ANY  OF THEM OR EVIDENCE OF ANYTHING CONTAINED IN
 THEM IN ANY ACTION OR PROCEEDING IN ANY COURT, EXCEPT ON BEHALF  OF  THE
 COMMISSIONER  IN  AN  ACTION  OR PROCEEDING UNDER THE PROVISIONS OF THIS
 CHAPTER, OR IN ANY OTHER ACTION OR PROCEEDING INVOLVING  THE  COLLECTION
 OF  A  SURCHARGE  DUE UNDER THIS CHAPTER TO WHICH THE STATE, THE COMMIS-
 SIONER OR AN AGENCY  THAT  IS  AUTHORIZED  TO  PERMIT  OR  REGULATE  THE
 PROVISION OF ANY RELEVANT TRANSPORTATION IS A PARTY OR A CLAIMANT, OR ON
 BEHALF  OF  ANY  PARTY  TO  ANY  ACTION, PROCEEDING OR HEARING UNDER THE
 PROVISIONS OF THIS ARTICLE, WHEN THE RETURNS OR THE REPORTS OR THE FACTS
 SHOWN THEREBY ARE DIRECTLY INVOLVED IN SUCH ACTION, PROCEEDING OR  HEAR-
 ING,  IN ANY OF WHICH EVENTS THE COURT, OR IN THE CASE OF A HEARING, THE
 DIVISION OF TAX APPEALS, MAY REQUIRE THE PRODUCTION OF, AND MAY ADMIT IN
 EVIDENCE SO MUCH OF SAID RETURNS OR REPORTS OR OF THE FACTS SHOWN THERE-
 BY AS ARE PERTINENT TO THE ACTION OR PROCEEDING AND NO  MORE.    NOTHING
 HEREIN SHALL BE CONSTRUED, HOWEVER, TO PROHIBIT THE COMMISSIONER, IN HIS
 OR  HER DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF A CERTI-
 FIED COPY OF ANY RETURN OR REPORT FILED  UNDER  THIS  ARTICLE,  OR  FROM
 PROVIDING  ANY INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT, BY OR
 TO A DULY AUTHORIZED OFFICER OR EMPLOYEE  OF  THE  COMPTROLLER;  NOR  TO
 PROHIBIT THE INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR
 REPORT  FILED  UNDER  THIS  ARTICLE, OR THE PROVISION OF ANY INFORMATION
 CONTAINED THEREIN, BY OR TO THE ATTORNEY GENERAL OR OTHER  LEGAL  REPRE-
 SENTATIVES  OF  THE  STATE WHEN AN ACTION SHALL HAVE BEEN RECOMMENDED OR
 A. 7638                             4

 COMMENCED PURSUANT TO THIS CHAPTER IN WHICH SUCH RETURNS OR  REPORTS  OR
 THE  FACTS  SHOWN  THEREBY  ARE  DIRECTLY  INVOLVED; NOR TO PROHIBIT THE
 COMMISSIONER FROM PROVIDING OR CERTIFYING TO THE DIVISION OF  BUDGET  OR
 THE  COMPTROLLER THE TOTAL NUMBER OF RETURNS OR REPORTS FILED UNDER THIS
 ARTICLE IN ANY REPORTING PERIOD AND THE TOTAL COLLECTIONS RECEIVED THER-
 EFROM; NOR TO PROHIBIT THE DELIVERY TO  A  PERSON  LIABLE  FOR  THE  TAX
 IMPOSED  BY THIS ARTICLE, OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH, A
 CERTIFIED COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT  TO
 THIS  ARTICLE,  NOR TO PROHIBIT THE PUBLICATION OF STATISTICS SO CLASSI-
 FIED AS TO PREVENT THE IDENTIFICATION OF PARTICULAR RETURNS  OR  REPORTS
 AND THE ITEMS THEREOF; NOR TO PROHIBIT THE DISCLOSURE, IN SUCH MANNER AS
 THE  COMMISSIONER  DEEMS APPROPRIATE, OF THE NAMES AND OTHER APPROPRIATE
 IDENTIFYING INFORMATION OF THOSE PERSONS REQUIRED TO PAY THE TAX IMPOSED
 BY THIS ARTICLE.
   2. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS  SECTION,
 THE  COMMISSIONER MAY PERMIT THE SECRETARY OF THE TREASURY OF THE UNITED
 STATES OR SUCH SECRETARY'S DELEGATE, OR THE AUTHORIZED REPRESENTATIVE OF
 EITHER SUCH OFFICER, TO INSPECT ANY RETURN FILED UNDER THIS ARTICLE,  OR
 MAY  FURNISH TO SUCH OFFICER OR SUCH OFFICER'S AUTHORIZED REPRESENTATIVE
 AN ABSTRACT OF ANY SUCH RETURN OR SUPPLY SUCH  PERSON  WITH  INFORMATION
 CONCERNING  AN  ITEM  CONTAINED  IN ANY SUCH RETURN, OR DISCLOSED BY ANY
 INVESTIGATION OF LIABILITY UNDER THIS ARTICLE, BUT SUCH PERMISSION SHALL
 BE GRANTED OR SUCH INFORMATION FURNISHED ONLY IF THE LAWS OF THE  UNITED
 STATES  GRANT  SUBSTANTIALLY  SIMILAR  PRIVILEGES TO THE COMMISSIONER OR
 OFFICER OF THIS STATE CHARGED WITH THE ADMINISTRATION OF THE TAX IMPOSED
 BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR PURPOSES
 OF TAX ADMINISTRATION ONLY; AND PROVIDED FURTHER  THE  COMMISSIONER  MAY
 FURNISH  TO  THE COMMISSIONER OF INTERNAL REVENUE OR SUCH COMMISSIONER'S
 AUTHORIZED REPRESENTATIVE SUCH RETURNS  FILED  UNDER  THIS  ARTICLE  AND
 OTHER TAX INFORMATION, AS SUCH COMMISSIONER MAY CONSIDER PROPER, FOR USE
 IN COURT ACTIONS OR PROCEEDINGS UNDER THE INTERNAL REVENUE CODE, WHETHER
 CIVIL OR CRIMINAL, WHERE A WRITTEN REQUEST THEREFOR HAS BEEN MADE TO THE
 COMMISSIONER  BY  THE  SECRETARY OF THE TREASURY OF THE UNITED STATES OR
 SUCH SECRETARY'S DELEGATE, PROVIDED THE LAWS OF THE UNITED STATES  GRANT
 SUBSTANTIALLY  SIMILAR  POWERS  TO  THE SECRETARY OF THE TREASURY OF THE
 UNITED STATES OR HIS OR HER DELEGATE.  WHERE  THE  COMMISSIONER  HAS  SO
 AUTHORIZED  USE  OF  RETURNS  AND  OTHER  INFORMATION IN SUCH ACTIONS OR
 PROCEEDINGS, OFFICERS AND EMPLOYEES OF THE  DEPARTMENT  MAY  TESTIFY  IN
 SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR OTHER INFORMA-
 TION.
   3. (A) ANY OFFICER OR EMPLOYEE OF THE STATE WHO WILLFULLY VIOLATES THE
 PROVISIONS  OF  SUBDIVISION  ONE OF THIS SECTION SHALL BE DISMISSED FROM
 OFFICE AND BE INCAPABLE OF HOLDING ANY PUBLIC OFFICE  FOR  A  PERIOD  OF
 FIVE YEARS THEREAFTER.
   (B)  CROSS-REFERENCE: FOR CRIMINAL PENALTIES, SEE ARTICLE THIRTY-SEVEN
 OF THIS CHAPTER.
   4. (A) NOTWITHSTANDING THE  PROVISIONS  OF  SUBDIVISION  ONE  OF  THIS
 SECTION,  UPON  WRITTEN REQUEST FROM THE CHAIRPERSON OF THE COMMITTEE ON
 WAYS AND MEANS OF THE UNITED STATES HOUSE OF REPRESENTATIVES, THE CHAIR-
 PERSON OF THE COMMITTEE ON FINANCE OF THE UNITED STATES SENATE,  OR  THE
 CHAIRPERSON  OF  THE  JOINT  COMMITTEE  ON TAXATION OF THE UNITED STATES
 CONGRESS, THE COMMISSIONER SHALL FURNISH SUCH COMMITTEE WITH ANY CURRENT
 OR PRIOR YEAR RETURNS SPECIFIED IN SUCH REQUEST THAT  WERE  FILED  UNDER
 THIS  ARTICLE  BY  THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF
 THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW
 YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 A. 7638                             5
 
 BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF  OF
 THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING
 OR  CONFIRMED  CAPACITY  IN  A  POSITION  SUBJECT TO CONFIRMATION BY THE
 UNITED  STATES  SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFI-
 CIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF  SECTION  SEVEN-
 TY-THREE-A  OF  THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS
 DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF  SUCH
 SECTION  SEVENTY-THREE-A;  A  POLITICAL PARTY CHAIRPERSON, AS DEFINED IN
 PARAGRAPH (H) OF SUBDIVISION ONE  OF  SUCH  SECTION  SEVENTY-THREE-A;  A
 LOCAL  ELECTED  OFFICIAL,  AS  DEFINED  IN  SUBDIVISIONS  ONE AND TWO OF
 SECTION EIGHT HUNDRED  TEN  OF  THE  GENERAL  MUNICIPAL  LAW;  A  PERSON
 APPOINTED,  PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A  MEMBER
 OF  THE  STATE  LEGISLATURE;  OR A JUDGE OR JUSTICE OF THE UNIFIED COURT
 SYSTEM; OR FILED  BY  A  PARTNERSHIP,  FIRM,  ASSOCIATION,  CORPORATION,
 JOINT-STOCK  COMPANY,  TRUST  OR  SIMILAR  ENTITY DIRECTLY OR INDIRECTLY
 CONTROLLED BY ANY  INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH,  WHETHER  BY
 CONTRACT,  THROUGH  OWNERSHIP  OR CONTROL OF A MAJORITY INTEREST IN SUCH
 ENTITY, OR OTHERWISE, OR FILED  BY  A  PARTNERSHIP,  FIRM,  ASSOCIATION,
 CORPORATION,  JOINT-STOCK  COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY
 INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT  OR  MORE  OF  THE
 VOTING  SECURITIES  OF  SUCH  ENTITY;  PROVIDED  HOWEVER  THAT, PRIOR TO
 FURNISHING ANY RETURN, THE COMMISSIONER  SHALL  REDACT  ANY  COPY  OF  A
 FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
 FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY SOCIAL SECURI-
 TY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION.
   (B)  NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS
 THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES  IN  WRITING  THAT
 SUCH  RETURNS  HAVE  BEEN REQUESTED RELATED TO, AND IN FURTHERANCE OF, A
 LEGITIMATE TASK OF THE CONGRESS, THAT THE REQUESTING COMMITTEE HAS  MADE
 A  WRITTEN  REQUEST  TO  THE UNITED STATES SECRETARY OF THE TREASURY FOR
 RELATED FEDERAL RETURNS OR REPORTS  OR  RETURN  OR  REPORT  INFORMATION,
 PURSUANT  TO  26  U.S.C.  SECTION  6103(F),  AND  THAT IF SUCH REQUESTED
 RETURNS ARE INSPECTED BY AND/OR SUBMITTED TO ANOTHER COMMITTEE,  TO  THE
 UNITED  STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES SENATE,
 THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR IN A MANNER  CONSIST-
 ENT  WITH  FEDERAL  LAW  AS  INFORMED BY THE REQUIREMENTS AND PROCEDURES
 ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
   § 289-M. PRACTICE AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-SEV-
 EN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION OF AND
 PROCEDURE WITH RESPECT TO THE TAX IMPOSED BY THIS ARTICLE  IN  THE  SAME
 MANNER  AND  WITH  THE  SAME FORCE AND EFFECT AS IF THE LANGUAGE OF SUCH
 ARTICLE TWENTY-SEVEN HAD BEEN INCORPORATED IN FULL INTO THIS ARTICLE AND
 HAD EXPRESSLY REFERRED TO THE SURCHARGE IMPOSED BY THIS ARTICLE,  EXCEPT
 TO  THE  EXTENT  THAT  ANY  SUCH PROVISION IS EITHER INCONSISTENT WITH A
 PROVISION OF THIS ARTICLE OR IS NOT RELEVANT TO THIS ARTICLE.
   § 289-N. DEPOSIT AND DISPOSITION OF REVENUE. 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 January 1, 2024. Effective immediate-
 ly, 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.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7638--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2023
                                ___________
 
 Introduced  by M. of A. CARROLL -- read once and referred to the Commit-
   tee 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 noise
   emissions from non-essential helicopter and seaplane flights in cities
   with a population 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
                        NOISE TAX ON NON-ESSENTIAL
                      HELICOPTER AND SEAPLANE FLIGHTS
 SECTION 289-G. DEFINITIONS.
         289-H. IMPOSITION  OF  THE NOISE TAX ON NON-ESSENTIAL HELICOPTER
                  AND SEAPLANE FLIGHTS.
         289-I. LIABILITY FOR THE TAX.
         289-J. EXEMPTIONS FROM THE TAX.
         289-K. PAYMENT AND RETURNS.
         289-L. RECORDS TO BE KEPT.
         289-M. SECRECY OF RETURNS AND REPORTS.
         289-N. PRACTICE AND PROCEDURE.
         289-O. DEPOSIT AND DISPOSITION OF REVENUE.
   § 289-G. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE, THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1.  "HELICOPTER" MEANS AN AIRCRAFT, THE SUPPORT OF WHICH IN THE AIR IS
 NORMALLY DERIVED FROM AIRFOILS MECHANICALLY ROTATED  ABOUT  AN  APPROXI-
 MATELY VERTICAL AXIS.
   2.  "HELICOPTER  OR  SEAPLANE OPERATOR" MEANS A PERSON OR ENTITY WHICH
 CONDUCTS NON-ESSENTIAL HELICOPTER OR SEAPLANE FLIGHTS WITHIN A CITY WITH
 A POPULATION OF ONE MILLION OR MORE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11397-10-3
              

 A. 7638--A                          2
 
   3. "SEAPLANE" MEANS ANY AIRCRAFT DEFINED  OR  CLASSIFIED  AS  SUCH  BY
 FEDERAL LAW, RULE OR REGULATION.
   4. "NON-ESSENTIAL FLIGHT" MEANS A FLIGHT MADE BY A HELICOPTER OR SEAP-
 LANE OTHER THAN THOSE CONDUCTED:
   (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.
   5. "QUIET AIRCRAFT" MEANS A HELICOPTER OR SEAPLANE OF A MODEL THAT HAS
 BEEN  CERTIFIED  AS  MEETING  THE  THRESHOLD TO BE CLASSIFIED AS A QUIET
 AIRCRAFT AS PER SECTION TWO HUNDRED EIGHTY-NINE-J OF THIS ARTICLE.
   § 289-H. IMPOSITION OF THE NOISE TAX ON NON-ESSENTIAL  HELICOPTER  AND
 SEAPLANE FLIGHTS.  IN ADDITION TO ANY OTHER TAX OR ASSESSMENT IMPOSED BY
 THIS  CHAPTER  OR  ANY OTHER LAW, THERE IS HEREBY IMPOSED A NOISE TAX ON
 NON-ESSENTIAL SEAPLANE AND HELICOPTER  FLIGHTS  AT  THE  RATE  OF  FIFTY
 DOLLARS  PER SEAT TICKET OR TWO HUNDRED DOLLARS PER FLIGHT, WHICHEVER IS
 GREATER.
   § 289-I. LIABILITY FOR THE TAX.  ANY NON-ESSENTIAL HELICOPTER OR SEAP-
 LANE FLIGHT IS SUBJECT TO THE TAX  IMPOSED  BY  THIS  ARTICLE.  THE  TAX
 IMPOSED  BY THIS SECTION SHALL NOT BE IMPOSED ON ANY HELICOPTER OR SEAP-
 LANE FLIGHTS IF SUCH IMPOSITION IS SUPERSEDED BY FEDERAL  LAW  OR  REGU-
 LATION.
   §  289-J. EXEMPTIONS FROM THE TAX. (A) ANY NON-ESSENTIAL HELICOPTER OR
 SEAPLANE FLIGHT CONDUCTED USING A QUIET AIRCRAFT IS  EXEMPTED  FROM  THE
 TAX  IMPOSED  BY  SECTION TWO HUNDRED EIGHTY-NINE-H OF THIS ARTICLE. (B)
 THE DEPARTMENT, IN CONSULTATION WITH THE  DEPARTMENT  OF  TRANSPORTATION
 SHALL CREATE A REGISTRY OF MODELS OF HELICOPTERS AND SEAPLANES THAT WILL
 BE  DEFINED  AS  QUIET  AIRCRAFT  FOR THE PURPOSES OF THIS ARTICLE. THIS
 REGISTRY SHALL BE ESTABLISHED BY JANUARY  FIRST,  TWO  THOUSAND  TWENTY-
 FIVE,  AND  MUST BE UPDATED NO LESS THAN EVERY TWO YEARS THEREAFTER. (C)
 FOR A HELICOPTER OR SEAPLANE MODEL  TO  BE  CONSIDERED  TO  BE  A  QUIET
 AIRCRAFT,  THE  AIRCRAFT  MUST BE ELECTRIC POWERED AND, (I) FOR HELICOP-
 TERS, CREATE AT LEAST TEN DECIBELS LESS OF NOISE, AS MEASURED UNDER  THE
 PROCEDURES  OF  APPENDIX H OF 14 CFR PART 36, AS A HELICOPTER THAT WOULD
 MEET THE GCNP QUIET AIRCRAFT TECHNOLOGY DESIGNATION  ESTABLISHED  BY  14
 CFR  APPENDIX  A TO SUBPART U OF PART 93, OR ANY FEDERAL LIMITS ON NOISE
 FROM HELICOPTERS ENACTED THAT ARE MORE  STRICT  THAN  THE  GCNP    QUIET
 AIRCRAFT  TECHNOLOGY DESIGNATION AND (II) FOR SEAPLANES, CREATE AT LEAST
 TEN DECIBELS LESS OF NOISE, AS MEASURED UNDER THE PROCEDURES OF APPENDIX
 G OF 14 CFR PART 36, THAN A SEAPLANE WOULD MAKE TO COMPLY WITH THE STAGE
 5 NOISE LEVELS ADOPTED UNDER 14 CFR PARTS 36 AND 91, WHICH ARE EQUAL  TO
 THE  LEVELS  ESTABLISHED UNDER INTERNATIONAL CIVIL AVIATION ORGANIZATION
 (ICAO) CHAPTER 14 OF ANNEX 16, VOLUME I, OR ANY FEDERAL LIMITS ON  NOISE
 FROM  SEAPLANES  ENACTED  THAT  ARE  MORE  STRICT THAN THE STAGE 5 NOISE
 LEVELS.
   § 289-K. PAYMENT AND RETURNS. 1. EVERY HELICOPTER AND SEAPLANE  OPERA-
 TOR  SHALL  FILE  A  RETURN QUARTERLY WITH THE COMMISSIONER.   PROVIDED,
 HOWEVER, THAT IF  THE  COMMISSIONER  IN  THE  EXERCISE  OF  HIS  OR  HER
 DISCRETION  DEEMS  IT  NECESSARY  TO PROTECT THE REVENUES TO BE OBTAINED
 UNDER THIS ARTICLE, HE OR SHE MAY GIVE NOTICE REQUIRING  SUCH  OPERATOR,
 IN  ADDITION  TO FILING A QUARTERLY RETURN, TO FILE EITHER SHORT-FORM OR
 LONG-FORM PART-QUARTERLY RETURNS,  AS  SPECIFIED  IN  SUCH  NOTICE.  FOR
 PURPOSES  OF  THIS  ARTICLE  THE TERM "LONG-FORM, PART-QUARTERLY RETURN"
 A. 7638--A                          3
 
 SHALL MEAN A RETURN IN A FORM DETERMINED BY THE  COMMISSIONER  PROVIDING
 FOR  THE  CALCULATION  OF  THE ACTUAL TAXES FOR THE PRECEDING MONTH. FOR
 PURPOSES OF THIS ARTICLE THE TERM  "SHORT-FORM,  PART-QUARTERLY  RETURN"
 SHALL  MEAN  A  RETURN  WHICH  SHALL BE AVAILABLE FOR USE IN FILING AS A
 RETURN FOR THE FIRST TWO MONTHS OF ANY QUARTER  AND  ONLY  BY  A  PERSON
 REQUIRED  TO  FILE A RETURN MONTHLY WHO HAS HAD AT LEAST FOUR SUCCESSIVE
 QUARTERLY TAX PERIODS IMMEDIATELY PRECEDING  THE  MONTH  FOR  WHICH  THE
 RETURN  IS  TO BE FILED AND WHO ELECTS SUCH USE, AND IS IN A FORM DETER-
 MINED BY THE COMMISSIONER AND PROVIDING FOR THE CALCULATION OF ONE-THIRD
 OF THE TOTAL TAXES PAID BY THE PERSON TO THE COMMISSIONER IN THE  COMPA-
 RABLE QUARTER OF THE IMMEDIATELY PRECEDING YEAR UNDER THIS ARTICLE.
   2.  THE RETURNS AND INFORMATION RETURNS REQUIRED BY THIS SECTION TO BE
 FILED QUARTERLY SHALL BE FILED FOR QUARTERLY PERIODS ENDING ON THE  LAST
 DAY  OF FEBRUARY, MAY, AUGUST AND NOVEMBER OF EACH YEAR, AND EACH RETURN
 AND EACH INFORMATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER  THE
 END  OF  THE  QUARTERLY  PERIOD COVERED THEREBY. THE RETURNS REQUIRED BY
 THIS SECTION TO BE FILED MONTHLY SHALL  BE  FILED  FOR  MONTHLY  PERIODS
 ENDING  ON  THE  LAST  DAY  OF EACH MONTH AND EACH RETURN SHALL BE FILED
 WITHIN TWENTY DAYS AFTER THE END OF EACH PRIOR  MONTH.  THE  INFORMATION
 RETURNS  REQUIRED  TO  BE FILED ANNUALLY SHALL BE FILED FOR TWELVE-MONTH
 PERIODS ENDING ON THE LAST DAY OF MAY OF EACH YEAR, AND EACH SUCH INFOR-
 MATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER  THE  END  OF  THE
 TWELVE-MONTH PERIOD COVERED THEREBY.
   3.  THE TAX COMMISSION MAY PERMIT OR REQUIRE RETURNS TO BE MADE COVER-
 ING OTHER PERIODS AND UPON SUCH DATES AS IT  MAY  SPECIFY.  IF  THE  TAX
 COMMISSION  DEEMS  IT  NECESSARY  IN  ORDER TO ENSURE THE PAYMENT OF THE
 TAXES IMPOSED BY THIS ARTICLE, IT MAY REQUIRE RETURNS  TO  BE  MADE  FOR
 SHORTER PERIODS THAN THOSE PRESCRIBED PURSUANT TO THE FOREGOING SUBDIVI-
 SIONS OF THIS SECTION, AND UPON SUCH DATES AS IT MAY SPECIFY.
   4.  THE  FORM OF RETURNS SHALL BE PRESCRIBED BY THE TAX COMMISSION AND
 SHALL CONTAIN SUCH INFORMATION AS IT MAY DEEM NECESSARY FOR  THE  PROPER
 ADMINISTRATION  OF  THIS  ARTICLE.  THE  COMMISSION  MAY REQUIRE AMENDED
 RETURNS TO BE FILED WITHIN TWENTY DAYS AFTER NOTICE AND TO  CONTAIN  THE
 INFORMATION SPECIFIED IN THE NOTICE.
   5.  IN  ADDITION  TO  ANY OTHER PENALTY OR INTEREST PROVIDED FOR UNDER
 THIS ARTICLE OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH  FAILURE  IS
 DUE  TO  REASONABLE  CAUSE  AND  NOT  DUE TO WILLFUL NEGLECT, ANY PERSON
 LIABLE FOR THE TAX IMPOSED BY THIS ARTICLE THAT FAILS TO  PAY  SUCH  TAX
 WHEN  DUE  SHALL  BE  LIABLE  FOR  A  PENALTY IN AN AMOUNT EQUAL TO FOUR
 HUNDRED PERCENT OF THE TOTAL TAX AMOUNT THAT IS DUE.
   § 289-L. RECORDS TO BE KEPT. EVERY OPERATOR LIABLE FOR  THE  SURCHARGE
 IMPOSED  BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR REVIEW
 UPON DEMAND BY THE COMMISSIONER:
   1. RECORDS OF HELICOPTER AND SEAPLANE FLIGHTS UNDERTAKEN BY SUCH OPER-
 ATOR;
   2. TOTAL AMOUNT OF TAXES COLLECTED UNDER THIS ARTICLE;
   3. ANY INFORMATION REQUIRED BY THE DEPARTMENT BY RULE OR REGULATION;
   4. TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY  ANY
 APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
   5.  SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
 TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
   § 289-M. SECRECY OF RETURNS AND REPORTS. 1. EXCEPT IN ACCORDANCE  WITH
 PROPER  JUDICIAL  ORDER  OR  AS  OTHERWISE  PROVIDED BY LAW, IT SHALL BE
 UNLAWFUL FOR THE COMMISSIONER, ANY OFFICER OR EMPLOYEE  OF  THE  DEPART-
 MENT, ANY PERSON ENGAGED OR RETAINED BY THE DEPARTMENT ON AN INDEPENDENT
 CONTRACT BASIS, OR ANY PERSON WHO IN ANY MANNER MAY ACQUIRE KNOWLEDGE OF
 A. 7638--A                          4
 
 THE  CONTENTS OF A RETURN OR REPORT FILED WITH THE COMMISSIONER PURSUANT
 TO THIS ARTICLE, TO DIVULGE OR MAKE KNOWN IN ANY MANNER ANY  PARTICULARS
 SET  FORTH  OR  DISCLOSED  IN  ANY  SUCH  RETURN OR REPORT. THE OFFICERS
 CHARGED  WITH  THE  CUSTODY  OF  SUCH  RETURNS  AND REPORTS SHALL NOT BE
 REQUIRED TO PRODUCE ANY OF THEM OR EVIDENCE  OF  ANYTHING  CONTAINED  IN
 THEM  IN  ANY ACTION OR PROCEEDING IN ANY COURT, EXCEPT ON BEHALF OF THE
 COMMISSIONER IN AN ACTION OR PROCEEDING UNDER  THE  PROVISIONS  OF  THIS
 CHAPTER,  OR  IN ANY OTHER ACTION OR PROCEEDING INVOLVING THE COLLECTION
 OF A SURCHARGE DUE UNDER THIS CHAPTER TO WHICH THE  STATE,  THE  COMMIS-
 SIONER  OR  AN  AGENCY  THAT  IS  AUTHORIZED  TO  PERMIT OR REGULATE THE
 PROVISION OF ANY RELEVANT TRANSPORTATION IS A PARTY OR A CLAIMANT, OR ON
 BEHALF OF ANY PARTY TO ANY  ACTION,  PROCEEDING  OR  HEARING  UNDER  THE
 PROVISIONS OF THIS ARTICLE, WHEN THE RETURNS OR THE REPORTS OR THE FACTS
 SHOWN  THEREBY ARE DIRECTLY INVOLVED IN SUCH ACTION, PROCEEDING OR HEAR-
 ING, IN ANY OF WHICH EVENTS THE COURT, OR IN THE CASE OF A HEARING,  THE
 DIVISION OF TAX APPEALS, MAY REQUIRE THE PRODUCTION OF, AND MAY ADMIT IN
 EVIDENCE SO MUCH OF SAID RETURNS OR REPORTS OR OF THE FACTS SHOWN THERE-
 BY  AS  ARE  PERTINENT TO THE ACTION OR PROCEEDING AND NO MORE.  NOTHING
 HEREIN SHALL BE CONSTRUED, HOWEVER, TO PROHIBIT THE COMMISSIONER, IN HIS
 OR HER DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF A  CERTI-
 FIED  COPY  OF  ANY  RETURN  OR REPORT FILED UNDER THIS ARTICLE, OR FROM
 PROVIDING ANY INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT, BY  OR
 TO  A  DULY  AUTHORIZED  OFFICER  OR EMPLOYEE OF THE COMPTROLLER; NOR TO
 PROHIBIT THE INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR
 REPORT FILED UNDER THIS ARTICLE, OR THE  PROVISION  OF  ANY  INFORMATION
 CONTAINED  THEREIN,  BY OR TO THE ATTORNEY GENERAL OR OTHER LEGAL REPRE-
 SENTATIVES OF THE STATE WHEN AN ACTION SHALL HAVE  BEEN  RECOMMENDED  OR
 COMMENCED  PURSUANT  TO THIS CHAPTER IN WHICH SUCH RETURNS OR REPORTS OR
 THE FACTS SHOWN THEREBY ARE  DIRECTLY  INVOLVED;  NOR  TO  PROHIBIT  THE
 COMMISSIONER  FROM  PROVIDING OR CERTIFYING TO THE DIVISION OF BUDGET OR
 THE COMPTROLLER THE TOTAL NUMBER OF RETURNS OR REPORTS FILED UNDER  THIS
 ARTICLE IN ANY REPORTING PERIOD AND THE TOTAL COLLECTIONS RECEIVED THER-
 EFROM;  NOR  TO  PROHIBIT  THE  DELIVERY  TO A PERSON LIABLE FOR THE TAX
 IMPOSED BY THIS ARTICLE, OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH,  A
 CERTIFIED  COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT TO
 THIS ARTICLE, NOR TO PROHIBIT THE PUBLICATION OF STATISTICS  SO  CLASSI-
 FIED  AS  TO PREVENT THE IDENTIFICATION OF PARTICULAR RETURNS OR REPORTS
 AND THE ITEMS THEREOF; NOR TO PROHIBIT THE DISCLOSURE, IN SUCH MANNER AS
 THE COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND  OTHER  APPROPRIATE
 IDENTIFYING INFORMATION OF THOSE PERSONS REQUIRED TO PAY THE TAX IMPOSED
 BY THIS ARTICLE.
   2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
 THE COMMISSIONER MAY PERMIT THE SECRETARY OF THE TREASURY OF THE  UNITED
 STATES OR SUCH SECRETARY'S DELEGATE, OR THE AUTHORIZED REPRESENTATIVE OF
 EITHER  SUCH OFFICER, TO INSPECT ANY RETURN FILED UNDER THIS ARTICLE, OR
 MAY FURNISH TO SUCH OFFICER OR SUCH OFFICER'S AUTHORIZED  REPRESENTATIVE
 AN  ABSTRACT  OF  ANY SUCH RETURN OR SUPPLY SUCH PERSON WITH INFORMATION
 CONCERNING AN ITEM CONTAINED IN ANY SUCH RETURN,  OR  DISCLOSED  BY  ANY
 INVESTIGATION OF LIABILITY UNDER THIS ARTICLE, BUT SUCH PERMISSION SHALL
 BE  GRANTED OR SUCH INFORMATION FURNISHED ONLY IF THE LAWS OF THE UNITED
 STATES GRANT SUBSTANTIALLY SIMILAR PRIVILEGES  TO  THE  COMMISSIONER  OR
 OFFICER OF THIS STATE CHARGED WITH THE ADMINISTRATION OF THE TAX IMPOSED
 BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR PURPOSES
 OF  TAX  ADMINISTRATION  ONLY; AND PROVIDED FURTHER THE COMMISSIONER MAY
 FURNISH TO THE COMMISSIONER OF INTERNAL REVENUE OR  SUCH  COMMISSIONER'S
 AUTHORIZED  REPRESENTATIVE  SUCH  RETURNS  FILED  UNDER THIS ARTICLE AND
 A. 7638--A                          5
 
 OTHER TAX INFORMATION, AS SUCH COMMISSIONER MAY CONSIDER PROPER, FOR USE
 IN COURT ACTIONS OR PROCEEDINGS UNDER THE INTERNAL REVENUE CODE, WHETHER
 CIVIL OR CRIMINAL, WHERE A WRITTEN REQUEST THEREFOR HAS BEEN MADE TO THE
 COMMISSIONER  BY  THE  SECRETARY OF THE TREASURY OF THE UNITED STATES OR
 SUCH SECRETARY'S DELEGATE, PROVIDED THE LAWS OF THE UNITED STATES  GRANT
 SUBSTANTIALLY  SIMILAR  POWERS  TO  THE SECRETARY OF THE TREASURY OF THE
 UNITED STATES OR HIS OR HER DELEGATE.  WHERE  THE  COMMISSIONER  HAS  SO
 AUTHORIZED  USE  OF  RETURNS  AND  OTHER  INFORMATION IN SUCH ACTIONS OR
 PROCEEDINGS, OFFICERS AND EMPLOYEES OF THE  DEPARTMENT  MAY  TESTIFY  IN
 SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR OTHER INFORMA-
 TION.
   3. (A) ANY OFFICER OR EMPLOYEE OF THE STATE WHO WILLFULLY VIOLATES THE
 PROVISIONS  OF  SUBDIVISION  ONE OF THIS SECTION SHALL BE DISMISSED FROM
 OFFICE AND BE INCAPABLE OF HOLDING ANY PUBLIC OFFICE  FOR  A  PERIOD  OF
 FIVE YEARS THEREAFTER.
   (B)  CROSS-REFERENCE: FOR CRIMINAL PENALTIES, SEE ARTICLE THIRTY-SEVEN
 OF THIS CHAPTER.
   4. (A) NOTWITHSTANDING THE  PROVISIONS  OF  SUBDIVISION  ONE  OF  THIS
 SECTION,  UPON  WRITTEN REQUEST FROM THE CHAIRPERSON OF THE COMMITTEE ON
 WAYS AND MEANS OF THE UNITED STATES HOUSE OF REPRESENTATIVES, THE CHAIR-
 PERSON OF THE COMMITTEE ON FINANCE OF THE UNITED STATES SENATE,  OR  THE
 CHAIRPERSON  OF  THE  JOINT  COMMITTEE  ON TAXATION OF THE UNITED STATES
 CONGRESS, THE COMMISSIONER SHALL FURNISH SUCH COMMITTEE WITH ANY CURRENT
 OR PRIOR YEAR RETURNS SPECIFIED IN SUCH REQUEST THAT  WERE  FILED  UNDER
 THIS  ARTICLE  BY  THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF
 THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW
 YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF  OF
 THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING
 OR  CONFIRMED  CAPACITY  IN  A  POSITION  SUBJECT TO CONFIRMATION BY THE
 UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE  ELECTED  OFFI-
 CIAL,  AS  DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVEN-
 TY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR  EMPLOYEE,  AS
 DEFINED  IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON,  AS  DEFINED  IN
 PARAGRAPH  (H)  OF  SUBDIVISION  ONE  OF SUCH SECTION SEVENTY-THREE-A; A
 LOCAL ELECTED OFFICIAL, AS  DEFINED  IN  SUBDIVISIONS  ONE  AND  TWO  OF
 SECTION  EIGHT  HUNDRED  TEN  OF  THE  GENERAL  MUNICIPAL  LAW; A PERSON
 APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER
 OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE  OF  THE  UNIFIED  COURT
 SYSTEM;  OR  FILED  BY  A  PARTNERSHIP,  FIRM, ASSOCIATION, CORPORATION,
 JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY  DIRECTLY  OR  INDIRECTLY
 CONTROLLED  BY  ANY  INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH, WHETHER BY
 CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY  INTEREST  IN  SUCH
 ENTITY,  OR  OTHERWISE,  OR  FILED  BY A PARTNERSHIP, FIRM, ASSOCIATION,
 CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF  WHICH  ANY
 INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE
 VOTING SECURITIES OF  SUCH  ENTITY;  PROVIDED  HOWEVER  THAT,  PRIOR  TO
 FURNISHING  ANY  RETURN,  THE  COMMISSIONER  SHALL  REDACT ANY COPY OF A
 FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
 FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY SOCIAL SECURI-
 TY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION.
   (B) NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION  UNLESS
 THE  CHAIRPERSON  OF  THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT
 A. 7638--A                          6
 
 SUCH RETURNS HAVE BEEN REQUESTED RELATED TO, AND IN  FURTHERANCE  OF,  A
 LEGITIMATE  TASK OF THE CONGRESS, THAT THE REQUESTING COMMITTEE HAS MADE
 A WRITTEN REQUEST TO THE UNITED STATES SECRETARY  OF  THE  TREASURY  FOR
 RELATED  FEDERAL  RETURNS  OR  REPORTS  OR RETURN OR REPORT INFORMATION,
 PURSUANT TO 26 U.S.C.  SECTION  6103(F),  AND  THAT  IF  SUCH  REQUESTED
 RETURNS  ARE  INSPECTED BY AND/OR SUBMITTED TO ANOTHER COMMITTEE, TO THE
 UNITED STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES  SENATE,
 THEN  SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR IN A MANNER CONSIST-
 ENT WITH FEDERAL LAW AS INFORMED  BY  THE  REQUIREMENTS  AND  PROCEDURES
 ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
   § 289-N. PRACTICE AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-SEV-
 EN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION OF AND
 PROCEDURE  WITH  RESPECT  TO THE TAX IMPOSED BY THIS ARTICLE IN THE SAME
 MANNER AND WITH THE SAME FORCE AND EFFECT AS IF  THE  LANGUAGE  OF  SUCH
 ARTICLE TWENTY-SEVEN HAD BEEN INCORPORATED IN FULL INTO THIS ARTICLE AND
 HAD  EXPRESSLY REFERRED TO THE SURCHARGE IMPOSED BY THIS ARTICLE, EXCEPT
 TO THE EXTENT THAT ANY SUCH PROVISION  IS  EITHER  INCONSISTENT  WITH  A
 PROVISION OF THIS ARTICLE OR IS NOT RELEVANT TO THIS ARTICLE.
   § 289-O. DEPOSIT AND DISPOSITION OF REVENUE. 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 January 1, 2024. Effective  immediate-
 ly,  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.