senate Bill S3288

Relates to exempting diesel motor fuel used by ambulance services from certain taxes

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Sponsor

Co-Sponsors

Bill Status


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

  • 31 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 29 / Apr / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 28 / May / 2014
    • 1ST REPORT CAL.937
  • 29 / May / 2014
    • 2ND REPORT CAL.
  • 02 / Jun / 2014
    • ADVANCED TO THIRD READING
  • 20 / Jun / 2014
    • COMMITTED TO RULES

Summary

Exempts diesel motor fuel used by and sold to ambulance services from certain taxes.

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Bill Details

See Assembly Version of this Bill:
A6890
Versions:
S3288
Legislative Cycle:
2013-2014
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd ยงยง282-a, 301-b & 1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S2717A, A3400A
2009-2010: S3196, A4763
2007-2008: A4547

Votes

8
0
8
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S3288 REVISED MEMO 05/30/2013

TITLE OF BILL: An act to amend the tax law, in relation to exempting
fuel used by ambulance services from certain taxes

PURPOSE:

To remove the sales tax burden on the purchase of diesel fuel used by
commercial ambulance services certified under Article 30 of the Public
Health Law in transporting and delivering care to patients.

SUMMARY OF PROVISIONS:

This bill amends section 282-a of the tax law, section 301-b of the
tax law and section 1115 of the tax law to exempt commercial ambulance
services from sales tax on the purchase of diesel fuel.

JUSTIFICATION:

The commercial ambulance industry provides approximately one-half of
all of the emergency medical transports in New York State, delivering
high quality medical care and transportation to patients. All
ambulance service providers are required to treat and transport
patients, regardless of their ability to pay, anti commercial services
have built into their corporate cultures the ethic of always
delivering the highest level of care, notwithstanding reimbursement.

The reality is, however, that often ambulance services go
un-reimbursed, and providers have no access to bad debt and charity
pools to help offset the cost of this care. Similar tax exemptions are
currently in place for competing municipal and volunteer service.
Extending a similar exemption to commercial ambulance services
certified under Article 30 of the Public Health law will provide
critical relief and help ensure that these ambulance services can
continue to compete and deliver high-quality health care.

LEGISLATIVE HISTORY:

S.2717A/A.3400A of 2011-12:

S.3196/A.4763 of 2009-10.

FISCAL IMPLICATIONS:

With an effective date of September 1, 2013, this bill would reduce
State and local tax revenues by an estimated $1.8 million in State
fiscal year 2013-14.The State's share of this revenue reduction would
be approximately $1.2 million. In SFY 2014-15, its first full year in
effect, this bill would reduce annual State and local tax revenue by
an estimated $3.6 million. The State's share of this revenue reduction
would be approximately $2.5 million.

EFFECTIVE DATE:

This act shall take effect on the first of September next succeeding
the date on which it shall have become law.


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

                                  3288

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to exempting fuel used by ambu-
  lance services from certain taxes

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

  Section  1. Paragraph (a) of subdivision 3 of section 282-a of the tax
law, as amended by section 5 of part K of chapter  61  of  the  laws  of
2011, is amended to read as follows:
  (a)  The  tax  imposed  by this section shall not apply to the sale of
untaxed Diesel motor fuel to or the use of such fuel by an  organization
described  in  paragraph one or two of subdivision (a) of section eleven
hundred sixteen of this chapter, OR AN AMBULANCE SERVICE AS  DEFINED  IN
SECTION  THREE  THOUSAND ONE OF THE PUBLIC HEALTH LAW, where such Diesel
motor fuel is used by such organization for its own use or consumption.
  S 2. Section 301-b of the tax law is amended by adding a new  subdivi-
sion (j) to read as follows:
  (J)  SALES  OF  DIESEL MOTOR FUEL TO AMBULANCE SERVICES.  DIESEL MOTOR
FUEL SOLD TO AN AMBULANCE SERVICE, AS DEFINED IN SECTION THREE  THOUSAND
ONE  OF  THE  PUBLIC HEALTH LAW, WHERE SUCH DIESEL MOTOR FUEL IS USED BY
SUCH AMBULANCE SERVICE FOR ITS OWN USE AND CONSUMPTION.
  S 3. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 9-a to read as follows:
  (9-A)  FUEL  SOLD  TO AN AMBULANCE SERVICE AS DEFINED IN SECTION THREE
THOUSAND ONE OF THE PUBLIC HEALTH LAW FOR USE IN ITS AMBULANCES.
  S 4. This act shall  take  effect  on  the  first  of  September  next
succeeding the date on which it shall have become a law.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08125-01-3

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