senate Bill S2467B

Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 21 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 03 / May / 2011
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 03 / May / 2011
    • PRINT NUMBER 2467A
  • 10 / May / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 02 / Jun / 2011
    • 1ST REPORT CAL.954
  • 06 / Jun / 2011
    • 2ND REPORT CAL.
  • 07 / Jun / 2011
    • ADVANCED TO THIRD READING
  • 14 / Jun / 2011
    • PASSED SENATE
  • 14 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 14 / Jun / 2011
    • REFERRED TO WAYS AND MEANS
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 05 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 05 / Jan / 2012
    • PRINT NUMBER 2467B
  • 09 / Jan / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 06 / Mar / 2012
    • 1ST REPORT CAL.303
  • 07 / Mar / 2012
    • 2ND REPORT CAL.
  • 12 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 21 / Mar / 2012
    • PASSED SENATE
  • 21 / Mar / 2012
    • DELIVERED TO ASSEMBLY
  • 21 / Mar / 2012
    • REFERRED TO WAYS AND MEANS

Summary

Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail.

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Bill Details

Versions:
S2467
S2467A
S2467B
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1148, Tax L; amd §89-b, St Fin L
Versions Introduced in 2009-2010 Legislative Cycle:
S7213

Sponsor Memo

BILL NUMBER:S2467B

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to providing
for the deposit into the dedicated highway and bridge trust fund of a
portion of the sales tax revenue from the sale of motor fuel

PURPOSE:
The purpose of this bill is to dedicate a portion of funds brought in
through sales tax revenue on gasoline and place them in the Dedicated
Highway and Bridge Trust Fund.

SUMMARY OF PROVISIONS:
Section 1. Amends Section 1148 of the Tax Law, to read that one cent
of the taxes collected or received by the Commissioner under Section
1148 for the retail sale of each gallon of motor fuel shall be
deposited in the Dedicated Highway and Bridge Trust Fund.

Section 2. Section 5. Allows for an increase in the amount of
dedication to the Highway and Bridge Trust Fund at a rate of
$0.02/year as set by the effective dates in Section 7.

Section 6 and 7.
This section allows for sales tax revenue from gasoline to
be directed to the Highway and Bridge Trust Fund.

Section 8. Sets the effective date for the act as April 1, 2013,
provided that §2 of the act takes effect on April 1, 2014 §3 of the
act takes effect on April 1, 2015, §4 of the act takes effect on
April 1, 2016, § 5 of the act takes effect on April 1, 2017.

JUSTIFICATION:
In 2007, the New York State Department of Transportation released a 20
year transportation capital needs analysis. The report showed a
transportation system in decline. In October 2009, the New York State
Department of Transportation proposed a $25.8 billion five year
capital plan that would merely hold conditions steady. Based on
available money, research estimates a funding gap of $8 billion over
the 5 years.

There is currently a sales tax on motor fuels that generates $947
million annually, none of which is dedicated to transportation. The
dedication of $0.01/gallon, increasing $0.01/year for 5 years, would
create $65.8 million for highway and bridge use in 2012 and would
dedicate a total of $987 million for highway and bridge use by the
end of 2016 (based on a usage of 6,579.5 million gallons/year). Every
year thereafter, based on the same usage, there would be an expected
dedication of $329 million/year.

This bill does not increase sales tax on gasoline.

LEGISLATIVE HISTORY:
2010: S.7213 - Referred to Investigation and Government operations

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect on April 1, 2013, with provisions.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2467--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 21, 2011
                               ___________

Introduced by Sens. LIBOUS, RANZENHOFER -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations  and  Government  Operations  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee -- recommitted to the Committee on Investigations  and  Government
  Operations  in  accordance  with  Senate  Rule  6, sec. 8 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law and the state finance law,  in  relation  to
  providing  for the deposit into the dedicated highway and bridge trust
  fund of a portion of the sales tax revenue from the sale of motor fuel

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1148 of the tax law, as amended by chapter 3 of the
laws of 2004, is amended to read as follows:
  S 1148. Deposit and disposition of revenue. [All] (A) EXCEPT AS OTHER-
WISE  PROVIDED  IN  SUBDIVISION (B) OF THIS SECTION, ALL taxes, interest
and penalties collected or received by the commissioner under this arti-
cle shall be deposited and disposed of pursuant  to  the  provisions  of
section one hundred seventy-one-a of this chapter; provided however, the
comptroller  shall  on  or before the twelfth day of each month, pay all
such taxes, interest and penalties  collected  under  this  article  and
remaining  to  the comptroller's credit in such banks, banking houses or
trust companies at the close of business on the last day of the  preced-
ing month, into the general fund of the state treasury, except as other-
wise  provided  in  sections  ninety-two-d and ninety-two-r of the state
finance law and sections eleven hundred two,  eleven  hundred  four  and
eleven hundred nine of this article.
  (B)  ONE  CENT  OF THE TAXES COLLECTED OR RECEIVED BY THE COMMISSIONER
UNDER THIS ARTICLE FOR THE RETAIL SALE OF  EACH  GALLON  OF  MOTOR  FUEL
SHALL BE DEPOSITED IN THE SPECIAL OBLIGATION RESERVE AND PAYMENT ACCOUNT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07263-04-2

S. 2467--B                          2

OF  THE  DEDICATED HIGHWAY AND BRIDGE TRUST FUND, ESTABLISHED BY SECTION
EIGHTY-NINE-B OF THE STATE FINANCE LAW.
  S  2.  Subdivision  (b)  of  section  1148 of the tax law, as added by
section one of this act, is amended to read as follows:
  (b) [One cent] TWO CENTS of the taxes collected  or  received  by  the
commissioner  under  this  article for the retail sale of each gallon of
motor fuel shall be deposited in  the  special  obligation  reserve  and
payment  account  of the dedicated highway and bridge trust fund, estab-
lished by section eighty-nine-b of the state finance law.
  S 3. Subdivision (b) of section 1148 of the tax  law,  as  amended  by
section two of this act, is amended to read as follows:
  (b)  [Two]  THREE  cents  of  the  taxes  collected or received by the
commissioner under this article for the retail sale of  each  gallon  of
motor  fuel  shall  be  deposited  in the special obligation reserve and
payment account of the dedicated highway and bridge trust  fund,  estab-
lished by section eighty-nine-b of the state finance law.
  S  4.  Subdivision  (b)  of section 1148 of the tax law, as amended by
section three of this act, is amended to read as follows:
  (b) [Three] FOUR cents of the  taxes  collected  or  received  by  the
commissioner  under  this  article for the retail sale of each gallon of
motor fuel shall be deposited in  the  special  obligation  reserve  and
payment  account  of the dedicated highway and bridge trust fund, estab-
lished by section eighty-nine-b of the state finance law.
  S 5. Subdivision (b) of section 1148 of the tax  law,  as  amended  by
section four of this act, is amended to read as follows:
  (b)  [Four]  FIVE  cents  of  the  taxes  collected or received by the
commissioner under this article for the retail sale of  each  gallon  of
motor  fuel  shall  be  deposited  in the special obligation reserve and
payment account of the dedicated highway and bridge trust  fund,  estab-
lished by section eighty-nine-b of the state finance law.
  S  6.  Paragraph  (a)  of  subdivision  3 of section 89-b of the state
finance law, as amended by section 2 of chapter 165 of the laws of 2008,
is amended to read as follows:
  (a) The special obligation reserve and payment account  shall  consist
(i)  of all moneys required to be deposited in the dedicated highway and
bridge trust fund pursuant to the provisions  of  sections  two  hundred
five,  two  hundred  eighty-nine-e,  three  hundred  one-j, five hundred
fifteen, ELEVEN HUNDRED FORTY-EIGHT and eleven  hundred  sixty-seven  of
the  tax  law,  section four hundred one of the vehicle and traffic law,
and section thirty-one of chapter fifty-six  of  the  laws  of  nineteen
hundred ninety-three, (ii) all fees, fines or penalties collected by the
commissioner  of transportation pursuant to section fifty-two and subdi-
visions five, eight and twelve of section eighty-eight  of  the  highway
law,  subdivision  fifteen  of  section three hundred eighty-five of the
vehicle and traffic law, [section two of the chapter of the laws of  two
thousand  three that amended this paragraph,] subdivision (d) of section
three hundred four-a, paragraph one of subdivision (a)  and  subdivision
(d)  of  section  three  hundred five, subdivision six-a of section four
hundred fifteen and subdivision (g) of section twenty-one hundred  twen-
ty-five of the vehicle and traffic law, section fifteen of this chapter,
excepting  moneys  deposited  with  the  state on account of betterments
performed pursuant to subdivision twenty-seven  or  subdivision  thirty-
five  of  section  ten of the highway law, (iii) any moneys collected by
the department of  transportation  for  services  provided  pursuant  to
agreements  entered into in accordance with section ninety-nine-r of the

S. 2467--B                          3

general municipal law, and (iv) any other moneys collected  therefor  or
credited or transferred thereto from any other fund, account or source.
  S  7.    Paragraph  (a)  of subdivision 3 of section 89-b of the state
finance law, as amended by section 3 of chapter 165 of the laws of 2008,
is amended to read as follows:
  (a) The special obligation reserve and payment account  shall  consist
(i)  of all moneys required to be deposited in the dedicated highway and
bridge trust fund pursuant to the provisions  of  sections  two  hundred
eighty-nine-e, three hundred one-j, five hundred fifteen, ELEVEN HUNDRED
FORTY-EIGHT  and eleven hundred sixty-seven of the tax law, section four
hundred one of the vehicle and traffic law, and  section  thirty-one  of
chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
fees, fines or penalties collected by the commissioner of transportation
pursuant to section fifty-two and subdivisions five, eight and twelve of
section  eighty-eight of the highway law, subdivision fifteen of section
three hundred eighty-five  of  the  vehicle  and  traffic  law,  section
fifteen  of  this  chapter, excepting moneys deposited with the state on
account of betterments performed pursuant to subdivision twenty-seven or
subdivision thirty-five of section ten of the  highway  law,  (iii)  any
moneys  collected  by  the  department  of  transportation  for services
provided pursuant to agreements entered into in accordance with  section
ninety-nine-r  of  the  general municipal law, and (iv) any other moneys
collected therefor or credited or transferred  thereto  from  any  other
fund, account or source.
  S 8. This act shall take effect April 1, 2013, provided, that:
  (a) section two of this act shall take effect April 1, 2014;
  (b) section three of this act shall take effect April 1, 2015;
  (c) section four of this act shall take effect April 1, 2016;
  (d) section five of this act shall take effect April 1, 2017; and
  (e)  the  amendments to paragraph (a) of subdivision 3 of section 89-b
of the state finance law, made by section six of  this  act,  shall  not
affect  the  expiration and reversion of such paragraph and shall expire
therewith, when upon such date section seven  of  this  act  shall  take
effect.

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