NY State Senate Bill 2023-S2174

Senate Bill S2174

2023-2024 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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Current 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Jan 19, 2023	referred to budget and revenue

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2023-S2174 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd Tax L, generally
Versions Introduced in 2021-2022 Legislative Session:: S8728

2023-S2174 (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.

2023-S2174 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2174

SPONSOR: TEDISCO
 
TITLE OF BILL:

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

 
PURPOSE:

Establishes limitations on taxes on diesel motor fuel and motor fuel.

 
SUMMARY OF PROVISIONS:

§ 1. Subdivision 1 of section 282-a of the tax law, as amended by
section of part W of chapter 59 of the laws of 2013, is amended and anew
subdivision 1-a is added to apply the floating scale (starting at an
average gas price of $2.25, and ending in zero taxation at the $3.00 per
gallon level) to the excise tax.

§ 2. Section 282-b of the tax law, as amended by section 1 of part ES of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to the Diesel motor fuel tax.

§ 3. Section 282-c of the tax law, as amended by section 2 of part EE of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to the Supplemental Diesel motor fuel tax.

4. Subdivision 1 of section 284 of the tax law, as amended by chapter
276 of the laws of 1986, is amended and a new subdivision 3 is added to
apply the floating scale to this section of tax law.

§ 5. Section 284-a of the tax law, as amended by section 3 of part EE of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to this section of tax law.

§ 6. Section 284-c of the tax law, as amended by section 4 of part EE of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to the Supplemental motor fuel tax.

§ 7. Subdivision (b) of section 1105 of the tax law is amended by adding
a new paragraph 5 to apply the floating scale to the Supplemental motor
fuel tax.

§ 8. Section 1201 of the tax law is amended by adding a new subdivision
(n) to read as follows:

(n) Any city in this state having a population of one million or more,
acting through its local legislative body, may impose limitations on
taxes on diesel motor fuel and motor fuel in accordance with the
provisions of subdivision (b) of section eleven hundred five of this
chapter.

§ 9. Section 1202 of the tax law is amended by adding a new
subdivision(h) to read as follows:

(h) Any county in this state, except a county wholly within a city,
acting through its local legislative body, may impose limitations on
taxes on diesel motor fuel and motor fuel in accordance with the
provisions of subdivision (b) of section eleven hundred five of this
chapter.

 
JUSTIFICATION:

New York motorists continue to face the challenge of inflationary spikes
at the gas pump with no relief in sight.

This legislation will cap and suspend the state gas tax to fight
inflation and attack it at the gas pump by starting to suspend the
state's portion of the gas tax when the price of gas reaches $2.25 per
gallon, and eliminates it entirely once the price reached $3.00 per
gallon.

Additionally, this measure would direct all future gas tax funds to a
state infrastructure fund for our state roads and bridges.

 
FISCAL IMPLICATIONS:

To be determined.

 
PRIOR LEGISLATIVE HISTORY:

04/05/22: S.8728 REFERRED TO BUDGET AND REVENUE

04/14/22: S.8728 AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

04/14/22: S.8728A PRINT NUMBER 8728A

 
EFFECTIVE DATE:
This act shall take effect on the ninetieth day after it shall have
become a law and shall apply to sales of diesel motor fuel and motor
fuel occurring on and after such date.

2023-S2174 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2174
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 Introduced  by  Sens. TEDISCO, BORRELLO, GALLIVAN, PALUMBO, WEIK -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06469-01-3

 S. 2174                             2
 
 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
 of the tax unless it shall have previously come to rest within the mean-
 ing  of  federal decisional law interpreting the United States constitu-
 tion. All tax for the period for which a return is required to be  filed
 shall  be  due on the date limited for the filing of the return for such
 period, regardless of whether a return is  filed  as  required  by  this
 article  or whether the return which is filed correctly shows the amount
 of tax due.
   1-A. THE FULL AMOUNT OF THE TAX IMPOSED BY THIS SECTION SHALL APPLY TO
 SALES OF MOTOR FUEL AT PRICES UP TO TWO DOLLARS  AND  TWENTY-FIVE  CENTS
 PER  GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE EXCEEDS TWO
 DOLLARS AND TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX  IMPOSED  BY
 THIS  SECTION  SHALL  BE  REDUCED  BY  ONE-QUARTER OF A PERCENTAGE POINT
 (.0025) FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF  MOTOR
 FUEL  PER  GALLON.  THE  TAX  IMPOSED BY THIS SECTION SHALL BE SUSPENDED
 ENTIRELY IF THE AVERAGE PRICE OF MOTOR  FUEL  IN  THE  STATE  EQUALS  OR
 EXCEEDS  THREE DOLLARS PER GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL IN
 THE STATE FALLS BELOW THREE DOLLARS PER GALLON, THE TAX IMPOSED BY  THIS
 SECTION  SHALL  BE  ASSESSED IN INCREASES OF ONE-QUARTER OF A PERCENTAGE
 POINT (.0025) FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST  OF
 MOTOR FUEL PER GALLON UNTIL THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE
 DECREASES TO TWO DOLLARS AND TWENTY-FIVE CENTS PER GALLON, AT WHICH TIME
 THE  FULL  AMOUNT OF TAX IMPOSED BY THIS SECTION SHALL APPLY TO SALES OF
 MOTOR FUEL.
   § 2. Section 282-b of the tax law, as amended by section 1 of part  EE
 of chapter 63 of the laws of 2000, is amended to read as follows:
   §  282-b.  Additional Diesel motor fuel tax. 1. In addition to the tax
 imposed by section two hundred eighty-two-a of this [chapter] ARTICLE, a
 like tax shall be imposed at the rate of three  cents  per  gallon  upon
 sale  or  use within the state of Diesel motor fuel or upon the delivery
 of Diesel motor fuel to a filling station or into the  fuel  tank  of  a
 motor  vehicle  for  use  in  the operation thereof. Except as otherwise
 provided in this section, all of the provisions of  this  article  shall
 apply  with respect to the additional tax imposed by this section to the
 same extent as if it were imposed by said section  two  hundred  eighty-
 two-a.  Beginning  on April first, nineteen hundred ninety-one, four and
 one-sixth per centum of the moneys received by the  department  pursuant
 to  the  provisions  of this section shall be deposited to the credit of
 the emergency  highway  reconditioning  and  preservation  fund  reserve
 account  established  pursuant  to  the  provisions  of paragraph (b) of
 subdivision two of FORMER section eighty-nine of the state finance  law.
 Beginning  on  April  first,  nineteen hundred ninety-one, four and one-
 sixth per centum of the moneys received by the  department  pursuant  to
 the  provisions  of this section shall be deposited to the credit of the
 emergency highway construction and reconstruction fund  reserve  account
 established  pursuant  to the provisions of paragraph (b) of subdivision
 two of FORMER section eighty-nine-a of the state finance law.  Beginning
 on  April  first,  nineteen  hundred ninety-two, an additional eight and
 one-third per centum of the moneys received by the  department  pursuant
 to  the  provisions  of this section shall be deposited to the credit of
 the emergency  highway  reconditioning  and  preservation  fund  reserve
 account  established  pursuant  to  the  provisions  of paragraph (b) of
 subdivision two of FORMER section eighty-nine of the state finance  law.
 Beginning  on  April  first,  nineteen hundred ninety-two, an additional
 S. 2174                             3
 
 eight and one-third per centum of the moneys received by the  department
 pursuant  to  the  provisions  of this section shall be deposited to the
 credit of the emergency highway  construction  and  reconstruction  fund
 reserve  account established pursuant to the provisions of paragraph (b)
 of subdivision two of FORMER section eighty-nine-a of the state  finance
 law. Beginning on April first, two thousand one, seventy-five per centum
 of  the  moneys received by the department pursuant to the provisions of
 this section shall be deposited in the dedicated fund accounts  pursuant
 to  subdivision  (d)  of  section  three  hundred one-j of this chapter.
 Beginning on April first, two thousand three, all of the moneys received
 by the department pursuant to the provisions of this  section  shall  be
 deposited  in the dedicated fund accounts pursuant to subdivision (d) of
 section three hundred one-j of this chapter.
   2. THE FULL AMOUNT OF THE TAX IMPOSED BY THIS SECTION SHALL  APPLY  TO
 SALES  OF  MOTOR  FUEL AT PRICES UP TO TWO DOLLARS AND TWENTY-FIVE CENTS
 PER GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE EXCEEDS  TWO
 DOLLARS  AND  TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX IMPOSED BY
 THIS SECTION SHALL BE REDUCED BY TWO-TENTHS OF A PERCENTAGE POINT (.002)
 FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF MOTOR FUEL PER
 GALLON. THE TAX IMPOSED BY THIS SECTION SHALL BE SUSPENDED  ENTIRELY  IF
 THE  AVERAGE  PRICE  OF  MOTOR FUEL IN THE STATE EQUALS OR EXCEEDS THREE
 DOLLARS PER GALLON. IF THE AVERAGE PRICE OF  MOTOR  FUEL  IN  THE  STATE
 FALLS  BELOW  THREE  DOLLARS PER GALLON, THE TAX IMPOSED BY THIS SECTION
 SHALL BE ASSESSED IN INCREASES OF   TWO-TENTHS  OF  A  PERCENTAGE  POINT
 (.002)  FOR  EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF MOTOR
 FUEL PER GALLON UNTIL THE AVERAGE PRICE  OF  MOTOR  FUEL  IN  THE  STATE
 DECREASES TO TWO DOLLARS AND TWENTY-FIVE CENTS PER GALLON, AT WHICH TIME
 THE  FULL  AMOUNT OF TAX IMPOSED BY THIS SECTION SHALL APPLY TO SALES OF
 MOTOR FUEL.
   § 3. Section 282-c of the tax law, as amended by section 2 of part  EE
 of chapter 63 of the laws of 2000, is amended to read as follows:
   §  282-c.  Supplemental  Diesel  motor fuel tax. 1. In addition to the
 taxes imposed by sections  two  hundred  eighty-two-a  and  two  hundred
 eighty-two-b  of  this [chapter] ARTICLE, a like tax shall be imposed at
 the rate of one cent per gallon upon the sale or use within the state of
 Diesel motor fuel or upon the delivery of Diesel motor fuel to a filling
 station or into the fuel tank of a motor vehicle for use in  the  opera-
 tion  thereof.  Except for paragraph (b) of subdivision three of section
 two hundred eighty-nine-c OF THIS ARTICLE, all the  provisions  of  this
 article shall apply with respect to the supplemental tax imposed by this
 section  to  the  same  extent as if it were imposed by said section two
 hundred eighty-two-a. On and after the first day  of  October,  nineteen
 hundred  seventy-two,  twenty-five  per centum of the monies received by
 the department pursuant to the  provisions  of  this  section  shall  be
 deposited  to  the  credit  of  the emergency highway reconditioning and
 preservation fund established  pursuant  to  the  provisions  of  FORMER
 section  eighty-nine of the state finance law. Beginning on April first,
 nineteen hundred eighty-three, twenty-five  per  centum  of  the  monies
 received  by  the  department pursuant to the provisions of this section
 shall be deposited to the credit of the emergency  highway  construction
 and reconstruction fund established pursuant to the provisions of FORMER
 section  eighty-nine-a  of  the  state  finance  law. Beginning on April
 first, nineteen hundred ninety, an additional twelve  and  one-half  per
 centum  of  the  moneys  received  by  the  department  pursuant  to the
 provisions of this section shall be deposited to the credit of the emer-
 gency highway  reconditioning  and  preservation  fund  reserve  account
 S. 2174                             4
 
 established  pursuant  to the provisions of paragraph (b) of subdivision
 two of FORMER section eighty-nine of the state finance law. Beginning on
 April first, nineteen hundred ninety, an additional twelve and  one-half
 per  centum  of  the  moneys  received by the department pursuant to the
 provisions of this section shall be deposited to the credit of the emer-
 gency highway  construction  and  reconstruction  fund  reserve  account
 established  pursuant  to the provisions of paragraph (b) of subdivision
 two of FORMER section eighty-nine-a of the state finance law.  Beginning
 on  April  first,  nineteen hundred ninety-one, an additional twelve and
 one-half per centum of the moneys received by the department pursuant to
 the provisions of this section shall be deposited to the credit  of  the
 emergency  highway  reconditioning and preservation fund reserve account
 established pursuant to the provisions of paragraph (b)  of  subdivision
 two of FORMER section eighty-nine of the state finance law. Beginning on
 April  first, nineteen hundred ninety-one, an additional twelve and one-
 half per centum of the moneys received by the department pursuant to the
 provisions of this section shall be deposited to the credit of the emer-
 gency construction and reconstruction fund reserve  account  established
 pursuant to the provisions of paragraph (b) of subdivision two of FORMER
 section  eighty-nine-a  of  the  state  finance  law. Beginning on April
 first, two thousand three, all of the moneys received by the  department
 pursuant  to  the  provisions  of this section shall be deposited in the
 dedicated fund accounts pursuant to subdivision  (d)  of  section  three
 hundred one-j of this chapter.
   2.  THE  FULL AMOUNT OF THE TAX IMPOSED BY THIS SECTION SHALL APPLY TO
 SALES OF MOTOR FUEL AT PRICES UP TO TWO DOLLARS  AND  TWENTY-FIVE  CENTS
 PER GALLON.  IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE EXCEEDS TWO
 DOLLARS  AND  TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX IMPOSED BY
 THIS SECTION SHALL BE REDUCED BY SIXTY-SIX HUNDREDTHS  OF  A  PERCENTAGE
 POINT  (.0066) FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF
 MOTOR FUEL PER  GALLON.  THE  TAX  IMPOSED  BY  THIS  SECTION  SHALL  BE
 SUSPENDED  ENTIRELY  IF  THE  AVERAGE  PRICE  OF MOTOR FUEL IN THE STATE
 EQUALS OR EXCEEDS THREE DOLLARS PER GALLON.  IF  THE  AVERAGE  PRICE  OF
 MOTOR  FUEL  IN  THE STATE FALLS BELOW THREE DOLLARS PER GALLON, THE TAX
 IMPOSED BY THIS SECTION SHALL BE  ASSESSED  IN  INCREASES  OF  SIXTY-SIX
 HUNDREDTHS  OF  A  PERCENTAGE  POINT (.0066) FOR EVERY INCREMENT OF FIVE
 CENTS INCREASE IN THE COST OF MOTOR FUEL PER GALLON  UNTIL  THE  AVERAGE
 PRICE  OF  MOTOR  FUEL IN THE STATE DECREASES TO TWO DOLLARS AND TWENTY-
 FIVE CENTS PER GALLON, AT WHICH TIME THE FULL AMOUNT OF TAX  IMPOSED  BY
 THIS SECTION SHALL APPLY TO SALES OF MOTOR FUEL.
   §  4. Subdivision 1 of section 284 of the tax law, as amended by chap-
 ter 276 of the laws of 1986, is amended and a new subdivision 3 is added
 to read as follows:
   1. [There] SUBJECT TO THE PROVISIONS  OF  SUBDIVISION  THREE  OF  THIS
 SECTION,  THERE is hereby levied and imposed an excise tax of four cents
 per gallon upon motor fuel (a) imported into or caused  to  be  imported
 into  the  state by a distributor for use, distribution, storage or sale
 in the state or upon motor fuel which is produced, refined, manufactured
 or compounded by a distributor in the state (which acts shall hereinaft-
 er in this subdivision be encompassed by the phrase "imported  or  manu-
 factured")  or  (b) if the tax has not been imposed prior to its sale in
 this state, which is sold by a distributor (which  act,  in  conjunction
 with  the  acts  described  in  paragraph (a) of this subdivision, shall
 hereinafter in this article be  encompassed  by  the  phrase  "imported,
 manufactured or sold"), except when imported, manufactured or sold under
 circumstances which preclude the collection of such tax by reason of the
 S. 2174                             5
 
 United  States  constitution  and  of  laws of the United States enacted
 pursuant thereto or when imported or  manufactured  by  an  organization
 described  in  paragraph one or two of subdivision (a) of section eleven
 hundred  sixteen of this chapter or a hospital included in the organiza-
 tions described in paragraph four of such subdivision for its own use or
 consumption and except kero-jet fuel when imported or manufactured by an
 airline for use in its airplanes. Provided, further, no motor fuel shall
 be included in the measure of the tax unless it  shall  have  previously
 come  to  rest within the meaning of federal decisional law interpreting
 the United States constitution. All tax  for  the  period  for  which  a
 return  is required to be filed shall be due on the date limited for the
 filing of the return for such period, regardless of whether a return  is
 filed  by  such  distributor  as required by this article or whether the
 return which is filed correctly shows the amount of tax due.
   3. THE FULL AMOUNT OF THE TAX IMPOSED BY THIS SECTION SHALL  APPLY  TO
 SALES  OF  MOTOR  FUEL AT PRICES UP TO TWO DOLLARS AND TWENTY-FIVE CENTS
 PER GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE EXCEEDS  TWO
 DOLLARS  AND  TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX IMPOSED BY
 THIS SECTION SHALL BE REDUCED  BY  ONE-QUARTER  OF  A  PERCENTAGE  POINT
 (.0025)  FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF MOTOR
 FUEL PER GALLON. THE TAX IMPOSED BY  THIS  SECTION  SHALL  BE  SUSPENDED
 ENTIRELY  IF  THE  AVERAGE  PRICE  OF  MOTOR FUEL IN THE STATE EQUALS OR
 EXCEEDS THREE DOLLARS PER GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL  IN
 THE  STATE FALLS BELOW THREE DOLLARS PER GALLON, THE TAX IMPOSED BY THIS
 SECTION SHALL BE ASSESSED IN INCREASES OF ONE-QUARTER  OF  A  PERCENTAGE
 POINT  (.0025) FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF
 MOTOR FUEL PER GALLON UNTIL THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE
 DECREASES TO TWO DOLLARS AND TWENTY-FIVE CENTS PER GALLON, AT WHICH TIME
 THE FULL AMOUNT OF TAX IMPOSED BY THIS SECTION SHALL APPLY TO  SALES  OF
 MOTOR FUEL.
   §  5. Section 284-a of the tax law, as amended by section 3 of part EE
 of chapter 63 of the laws of 2000, is amended to read as follows:
   § 284-a. Additional motor fuel tax. 1. In addition to the tax  imposed
 by section two hundred eighty-four of this [chapter] ARTICLE, a like tax
 shall  be  imposed at the rate of three cents per gallon upon motor fuel
 imported, manufactured or sold  within  this  state  by  a  distributor.
 Except as otherwise provided in this section, all the provisions of this
 article  except  subdivision two of section two hundred eighty-nine-e of
 this article shall apply with respect to the additional tax  imposed  by
 this  section  to  the same extent as if it were imposed by said section
 two hundred eighty-four. Beginning  on  April  first,  nineteen  hundred
 ninety-one,  four and one-sixth per centum of the moneys received by the
 department pursuant to the provisions of this section shall be deposited
 to the credit of the emergency highway reconditioning  and  preservation
 fund reserve account established pursuant to the provisions of paragraph
 (b)  of  subdivision  two  of  FORMER  section  eighty-nine of the state
 finance law.   Beginning on April first,  nineteen  hundred  ninety-one,
 four  and  one-sixth per centum of the moneys received by the department
 pursuant to the provisions of this section shall  be  deposited  to  the
 credit  of  the  emergency  highway construction and reconstruction fund
 reserve account established pursuant to the provisions of paragraph  (b)
 of  subdivision two of FORMER section eighty-nine-a of the state finance
 law.  Beginning on April first, nineteen hundred  ninety-two,  an  addi-
 tional  eight  and  one-third  per  centum of the moneys received by the
 department pursuant to the provisions of this section shall be deposited
 to the credit of the emergency highway reconditioning  and  preservation
 S. 2174                             6
 
 fund reserve account established pursuant to the provisions of paragraph
 (b)  of  subdivision  two  of  FORMER  section  eighty-nine of the state
 finance law.  Beginning on April first, nineteen hundred ninety-two,  an
 additional  eight and one-third per centum of the moneys received by the
 department pursuant to the provisions of this section shall be deposited
 to the credit of the emergency highway construction  and  reconstruction
 fund reserve account established pursuant to the provisions of paragraph
 (b)  of  subdivision  two  of  FORMER section eighty-nine-a of the state
 finance law.  Beginning on April first, two thousand,  seventy-five  per
 centum  of  the  moneys  received  by  the  department  pursuant  to the
 provisions of this section shall be  deposited  in  the  dedicated  fund
 accounts  pursuant  to subdivision (d) of section three hundred one-j of
 this chapter.  Beginning on April first, two thousand three, all of  the
 moneys  received  by  the  department pursuant to the provisions of this
 section shall be deposited in the dedicated fund  accounts  pursuant  to
 subdivision (d) of section three hundred one-j of this chapter.
   2.  THE  FULL AMOUNT OF THE TAX IMPOSED BY THIS SECTION SHALL APPLY TO
 SALES OF MOTOR FUEL AT PRICES UP TO TWO DOLLARS  AND  TWENTY-FIVE  CENTS
 PER  GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE EXCEEDS TWO
 DOLLARS AND TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX  IMPOSED  BY
 THIS SECTION SHALL BE REDUCED BY TWO-TENTHS OF A PERCENTAGE POINT (.002)
 FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF MOTOR FUEL PER
 GALLON.  THE  TAX IMPOSED BY THIS SECTION SHALL BE SUSPENDED ENTIRELY IF
 THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE  EQUALS  OR  EXCEEDS  THREE
 DOLLARS  PER  GALLON.    IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE
 FALLS BELOW THREE DOLLARS PER GALLON, THE TAX IMPOSED  BY  THIS  SECTION
 SHALL  BE  ASSESSED  IN  INCREASES OF   TWO-TENTHS OF A PERCENTAGE POINT
 (.002) FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST  OF  MOTOR
 FUEL  PER  GALLON  UNTIL  THE  AVERAGE  PRICE OF MOTOR FUEL IN THE STATE
 DECREASES TO TWO DOLLARS AND TWENTY-FIVE CENTS PER GALLON, AT WHICH TIME
 THE FULL AMOUNT OF TAX IMPOSED BY THIS SECTION SHALL APPLY TO  SALES  OF
 MOTOR FUEL.
   §  6. Section 284-c of the tax law, as amended by section 4 of part EE
 of chapter 63 of the laws of 2000, is amended to read as follows:
   § 284-c. Supplemental motor fuel tax. 1.  In  addition  to  the  taxes
 imposed   by   sections   two   hundred   eighty-four  and  two  hundred
 eighty-four-a of this [chapter] ARTICLE, a like tax shall be imposed  at
 the  rate  of one cent per gallon upon motor fuel imported, manufactured
 or sold within this state by a distributor. Except for paragraph (b)  of
 subdivision  three of section two hundred eighty-nine-c OF THIS ARTICLE,
 all the provisions of this article  shall  apply  with  respect  to  the
 supplemental  tax  imposed  by  this section to the same extent as if it
 were imposed by said section two hundred eighty-four. On and  after  the
 first  day  of  October,  nineteen  hundred seventy-two, twenty-five per
 centum of  the  monies  received  by  the  department  pursuant  to  the
 provisions of this section shall be deposited to the credit of the emer-
 gency  highway reconditioning and preservation fund established pursuant
 to the provisions of FORMER section eighty-nine  of  the  state  finance
 law.  Beginning  on  April first, nineteen hundred eighty-three, twenty-
 five per centum of the monies received by the department pursuant to the
 provisions of this section shall be deposited to the credit of the emer-
 gency highway construction and reconstruction fund established  pursuant
 to  the  provisions of FORMER section eighty-nine-a of the state finance
 law. Beginning on April first, nineteen hundred  ninety,  an  additional
 twelve  and one-half per centum of the monies received by the department
 pursuant to the provisions of this section shall  be  deposited  to  the
 S. 2174                             7
 
 credit  of  the  emergency  highway reconditioning and preservation fund
 reserve account established pursuant to the provisions of paragraph  (b)
 of  subdivision  two  of FORMER section eighty-nine of the state finance
 law.  Beginning  on  April first, nineteen hundred ninety, an additional
 twelve and one-half per centum of the moneys received by the  department
 pursuant  to  the  provisions  of this section shall be deposited to the
 credit of the emergency highway  construction  and  reconstruction  fund
 reserve  account established pursuant to the provisions of paragraph (b)
 of subdivision two of FORMER section eighty-nine-a of the state  finance
 law.  Beginning  on  April  first, nineteen hundred ninety-one, an addi-
 tional twelve and one-half per centum of  the  moneys  received  by  the
 department pursuant to the provisions of this section shall be deposited
 to  the  credit of the emergency highway reconditioning and preservation
 fund reserve account established pursuant to the provisions of paragraph
 (b) of subdivision two  of  FORMER  section  eighty-nine  of  the  state
 finance  law.  Beginning on April first, nineteen hundred ninety-one, an
 additional twelve and one-half per centum of the moneys received by  the
 department pursuant to the provisions of this section shall be deposited
 to  the  credit of the emergency highway construction and reconstruction
 fund reserve account established pursuant to the provisions of paragraph
 (b) of subdivision two of FORMER  section  eighty-nine-a  of  the  state
 finance  law.  Beginning  on April first, two thousand three, all of the
 moneys received by the department pursuant to  the  provisions  of  this
 section  shall  be  deposited in the dedicated fund accounts pursuant to
 subdivision (d) of section three hundred one-j of this chapter.
   2. THE FULL AMOUNT OF THE TAX IMPOSED BY THIS SECTION SHALL  APPLY  TO
 SALES  OF  MOTOR  FUEL AT PRICES UP TO TWO DOLLARS AND TWENTY-FIVE CENTS
 PER GALLON. IF THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE EXCEEDS  TWO
 DOLLARS  AND  TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX IMPOSED BY
 THIS SECTION SHALL BE REDUCED BY SIXTY-SIX HUNDREDTHS  OF  A  PERCENTAGE
 POINT  (.0066) FOR EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST OF
 MOTOR FUEL PER  GALLON.  THE  TAX  IMPOSED  BY  THIS  SECTION  SHALL  BE
 SUSPENDED  ENTIRELY  IF  THE  AVERAGE  PRICE  OF MOTOR FUEL IN THE STATE
 EQUALS OR EXCEEDS THREE DOLLARS PER GALLON.  IF  THE  AVERAGE  PRICE  OF
 MOTOR  FUEL  IN  THE STATE FALLS BELOW THREE DOLLARS PER GALLON, THE TAX
 IMPOSED BY THIS SECTION SHALL BE ASSESSED IN  INCREASES  OF    SIXTY-SIX
 HUNDREDTHS  OF  A  PERCENTAGE  POINT (.0066) FOR EVERY INCREMENT OF FIVE
 CENTS INCREASE IN THE COST OF MOTOR FUEL PER GALLON  UNTIL  THE  AVERAGE
 PRICE  OF  MOTOR  FUEL IN THE STATE DECREASES TO TWO DOLLARS AND TWENTY-
 FIVE CENTS PER GALLON, AT WHICH TIME THE FULL AMOUNT OF TAX  IMPOSED  BY
 THIS SECTION SHALL APPLY TO SALES OF MOTOR FUEL.
   §  7.  Subdivision  (b)  of  section 1105 of the tax law is amended by
 adding a new paragraph 5 to read as follows:
   (5) NOTWITHSTANDING THE PROVISIONS OF OF THIS  SUBDIVISION,  THE  FULL
 AMOUNT  OF THE TAX IMPOSED BY THIS SECTION SHALL APPLY TO SALES OF MOTOR
 FUEL AT PRICES UP TO TWO DOLLARS AND TWENTY-FIVE CENTS PER GALLON.    IF
 THE  AVERAGE  PRICE  OF  MOTOR FUEL IN THE STATE EXCEEDS TWO DOLLARS AND
 TWENTY-FIVE CENTS PER GALLON, THE AMOUNT OF TAX IMPOSED BY THIS  SECTION
 SHALL  BE REDUCED BY ONE-QUARTER OF A PERCENTAGE POINT (.0025) FOR EVERY
 INCREMENT OF FIVE CENTS INCREASE IN THE COST OF MOTOR FUEL  PER  GALLON.
 THE TAX IMPOSED BY THIS SECTION SHALL BE SUSPENDED ENTIRELY IF THE AVER-
 AGE PRICE OF MOTOR FUEL IN THE STATE EQUALS OR EXCEEDS THREE DOLLARS PER
 GALLON.  IF  THE  AVERAGE  PRICE  OF MOTOR FUEL IN THE STATE FALLS BELOW
 THREE DOLLARS PER GALLON, THE TAX  IMPOSED  BY  THIS  SECTION  SHALL  BE
 ASSESSED  IN  INCREASES OF ONE-QUARTER OF A PERCENTAGE POINT (.0025) FOR
 EVERY INCREMENT OF FIVE CENTS INCREASE IN THE COST  OF  MOTOR  FUEL  PER
 S. 2174                             8
 
 GALLON  UNTIL  THE AVERAGE PRICE OF MOTOR FUEL IN THE STATE DECREASES TO
 TWO DOLLARS AND TWENTY-FIVE CENTS PER GALLON, AT  WHICH  TIME  THE  FULL
 AMOUNT  OF  TAX  IMPOSED  BY  THIS SECTION SHALL APPLY TO SALES OF MOTOR
 FUEL.
   §  8. Section 301-a of the tax law is amended by adding a new subdivi-
 sion (n) to read as follows:
   (N) NOTWITHSTANDING THE  PROVISIONS  OF  THIS  SUBDIVISION,  THE  FULL
 AMOUNT  OF TAX IMPOSED BY THIS SECTION SHALL ONLY APPLY WHEN THE AVERAGE
 PRICE OF MOTOR FUEL IN THE STATE IS TWO DOLLARS AND TWENTY-FIVE CENTS OR
 LESS.  IF THE AVERAGE PRICE OF MOTOR FUEL EXCEEDS TWO DOLLARS AND  TWEN-
 TY-FIVE  CENTS,  THE  AMOUNT  OF  TAX  IMPOSED  BY THIS SECTION SHALL BE
 REDUCED BY ONE-QUARTER OF A PERCENTAGE POINT (.0025) FOR EVERY INCREMENT
 OF FIVE CENTS INCREASE IN THE COST OF MOTOR FUEL  PER  GALLON.  THE  TAX
 IMPOSED BY THIS SECTION SHALL BE SUSPENDED ENTIRELY IF THE AVERAGE PRICE
 OF  MOTOR  FUEL IN THE STATE EQUALS OR EXCEEDS THREE DOLLARS PER GALLON.
 IF THE AVERAGE PRICE OF MOTOR  FUEL  IN  THE  STATE  FALLS  BELOW  THREE
 DOLLARS PER GALLON, THE TAX IMPOSED BY THIS SECTION SHALL BE ASSESSED IN
 INCREASES  OF ONE-QUARTER OF A PERCENTAGE POINT (.0025) FOR EVERY INCRE-
 MENT OF FIVE CENTS INCREASE IN THE COST OF MOTOR FUEL PER  GALLON  UNTIL
 THE  AVERAGE  PRICE  OF MOTOR FUEL IN THE STATE DECREASES TO TWO DOLLARS
 AND TWENTY-FIVE CENTS PER GALLON, AT WHICH TIME THE FULL AMOUNT  OF  TAX
 IMPOSED BY THIS ARTICLE SHALL APPLY.
   §  9.  Section 1201 of the tax law is amended by adding a new subdivi-
 sion (n) to read as follows:
   (N) ANY CITY IN THIS STATE HAVING A POPULATION OF ONE MILLION OR MORE,
 ACTING THROUGH ITS LOCAL LEGISLATIVE BODY,  MAY  IMPOSE  LIMITATIONS  ON
 TAXES  ON  DIESEL  MOTOR  FUEL  AND  MOTOR  FUEL  IN ACCORDANCE WITH THE
 PROVISIONS OF  SUBDIVISION (B) OF SECTION ELEVEN HUNDRED  FIVE  OF  THIS
 CHAPTER.
   §  10. Section 1202 of the tax law is amended by adding a new subdivi-
 sion (h) to read as follows:
   (H) ANY COUNTY IN THIS STATE, EXCEPT A COUNTY  WHOLLY WITHIN  A  CITY,
 ACTING  THROUGH  ITS  LOCAL  LEGISLATIVE BODY, MAY IMPOSE LIMITATIONS ON
 TAXES ON DIESEL MOTOR  FUEL  AND  MOTOR  FUEL  IN  ACCORDANCE  WITH  THE
 PROVISIONS  OF  SUBDIVISION  (B)  OF SECTION ELEVEN HUNDRED FIVE OF THIS
 CHAPTER.
   § 11. The tax law is amended  by  adding  a  section  48  to  read  as
 follows:
   §  48.  COMPLIANCE.  EVERY  PERSON ENGAGED IN THE RETAIL SALE OF MOTOR
 FUEL OR DIESEL MOTOR FUEL OR A DISTRIBUTOR OF SUCH FUELS,  SHALL  COMPLY
 WITH  THE  PROVISIONS  OF SECTIONS TWO HUNDRED EIGHTY-TWO-A, TWO HUNDRED
 EIGHTY-TWO-B, TWO HUNDRED EIGHTY-TWO-C,  TWO  HUNDRED  EIGHTY-FOUR,  TWO
 HUNDRED  EIGHTY-FOUR-A,  TWO HUNDRED EIGHTY-FOUR-C, ELEVEN HUNDRED FIVE,
 TWELVE HUNDRED ONE, TWELVE HUNDRED TWO, AND THREE HUNDRED ONE-A OF  THIS
 CHAPTER  BY  REDUCING THE PRICES CHARGED FOR MOTOR FUEL AND DIESEL MOTOR
 FUEL IN AN AMOUNT EQUAL  TO  ANY  REDUCTION  IN  TAXES  PREPAID  BY  THE
 DISTRIBUTOR OR IMPOSED ON RETAIL CUSTOMERS RESULTING FROM THE SUSPENSION
 OF TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL UNDER THOSE SECTIONS.
   §  12.  This act shall take effect on the ninetieth day after it shall
 have become a law and shall apply to sales  of  diesel  motor  fuel  and
 motor fuel occurring on and after such date.

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Senate Bill S2174

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Sponsored By

James Tedisco

Current Bill Status - In Senate Committee Budget And Revenue Committee

co-Sponsors

George M. Borrello

Patricia Canzoneri-Fitzpatrick

Patrick M. Gallivan

Anthony H. Palumbo

2023-S2174 (ACTIVE) - Details

2023-S2174 (ACTIVE) - Summary

2023-S2174 (ACTIVE) - Sponsor Memo

2023-S2174 (ACTIVE) - Bill Text download pdf

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