senate Bill S3572A

Relates to exempting certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes

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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

  • 06 / Feb / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 07 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2013
    • REPORTED AND COMMITTED TO RULES
  • 11 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1252
  • 12 / Jun / 2013
    • PASSED SENATE
  • 12 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 06 / May / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 07 / May / 2014
    • AMEND AND RECOMMIT TO FINANCE
  • 07 / May / 2014
    • PRINT NUMBER 3572A
  • 28 / May / 2014
    • SPECIAL REPORT CAL.940
  • 29 / May / 2014
    • ORDERED TO THIRD READING FROM SPECIAL REPORT CAL.940
  • 02 / Jun / 2014
    • PASSED SENATE
  • 02 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 02 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Exempts certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes by such organization.

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Bill Details

See Assembly Version of this Bill:
A6375A
Versions:
S3572
S3572A
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1116, Tax L

Sponsor Memo

BILL NUMBER:S3572A

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans organizations from tax on non-highway diesel motor
fuel used for heating purposes

PURPOSE:

To provide a tax exemption on non-highway diesel motor fuel used for
heating purposes by veterans organizations described in Tax Law
section 1116(a)(5).

SUMMARY OF PROVISIONS:

Section one - amends paragraph 5 of subdivision (b) of section 116 of
the tax law.

Section two - provides the effective date.

JUSTIFICATION:

Currently, religious and charitable organizations defined in Tax Law
section 1116(a)(4) are exempt from paying tax on non-highway diesel
motor fuel if used for heating purposes; however, veterans
organizations are required to pay tax up front and apply for a refund.
For veteran organizations, who are primarily run by volunteers, this
is a burdensome process and often lead to months of waiting to receive
their refunds. This bill would remove the requirement of veterans
organization to file for a tax refund on heating oil and would provide
the exemption that is granted to religious and charitable
organizations.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect September 1, 2014, and shall apply to sales
made, uses occurring and services rendered on or after such date, in
accordance with applicable transitional provisions in sections 1106
and 1217 of the tax law.

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

                                 3572--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 6, 2013
                               ___________

Introduced  by  Sens.  SEWARD,  GIPSON, LARKIN -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Veter-
  ans,  Homeland  Security  and  Military  Affairs -- recommitted to the
  Committee on Veterans,  Homeland  Security  and  Military  Affairs  in
  accordance  with Senate Rule 6, sec. 8 -- reported favorably from said
  committee and committed to  the  Committee  on  Finance  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to amend the tax law, in relation to exempting certain veterans
  organizations from tax on non-highway diesel motor fuel used for heat-
  ing purposes

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

  Section  1.  Paragraph 5 of subdivision (b) of section 1116 of the tax
law, as amended by chapter 619 of the laws of 1995, is amended  to  read
as follows:
  (5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail  sales  of  motor  fuel  or  diesel motor fuel subject to the tax
imposed by sections eleven hundred five and eleven hundred ten  of  this
article, except that purchases of such fuel by an organization described
in  paragraph  one or two of subdivision (a) of this section for its own
use or consumption, purchases of motor fuel by a  hospital  included  in
the  organizations  described  in paragraph four of such subdivision for
its own use and consumption, purchases of motor fuel  and  diesel  motor
fuel  by  a fire company or fire department, as defined in section three
of the volunteer firefighters' benefit  law  or  a  voluntary  ambulance
service,  as  defined in section three thousand one of the public health
law, for such department, company or service's own use  and  consumption
for  use  in firefighting vehicles, apparatus or equipment, or emergency
rescue or first aid response vehicles, apparatus or equipment, owned and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08313-02-4

S. 3572--A                          2

operated by such department, company or service if such company, depart-
ment or service qualifies as an  exempt  organization  pursuant  to  the
provisions  of  paragraph  four  of  subdivision (a) of this section and
purchases of diesel motor fuel by an organization described in paragraph
four OR FIVE of such subdivision for its own heating use and consumption
shall  be  exempt  from  such tax required to be prepaid and from retail
sales and use taxes on such fuel.
  S 2. This act shall take effect September 1, 2014, and shall apply  to
sales  made, uses occurring and services rendered on or after such date,
in accordance with applicable transitional provisions in  sections  1106
and 1217 of the tax law.

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