S T A T E O F N E W Y O R K
________________________________________________________________________
1860
2009-2010 Regular Sessions
I N S E N A T E
February 9, 2009
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Introduced by Sens. KLEIN, ADAMS, DIAZ, HASSELL-THOMPSON, HUNTLEY, MONT-
GOMERY, ONORATO, OPPENHEIMER, PARKER, SAMPSON, STACHOWSKI, STAVISKY,
THOMPSON -- read twice and ordered printed, and when printed to be
committed to the Committee on Finance
AN ACT to amend the tax law and the vehicle and traffic law, in relation
to establishing the gasoline tax rebate program; and making an appro-
priation therefor; and providing for the repeal of such provisions
upon expiration thereof
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 section 178-a to
read as follows:
S 178-A. GASOLINE TAX REBATE PROGRAM. 1. THE COMMISSIONER SHALL ISSUE
A SINGLE GASOLINE TAX REBATE TO RESIDENTS OF THIS STATE, AS DETERMINED
BY THIS CHAPTER, ONLY FOR THE TAX YEAR COMMENCING JANUARY FIRST, TWO
THOUSAND NINE AND ENDING DECEMBER THIRTY-FIRST, TWO THOUSAND NINE. A
LIST OF PASSENGER VEHICLES REGISTERED IN THIS STATE SHALL BE FURNISHED
TO THE COMMISSIONER BY THE COMMISSIONER OF MOTOR VEHICLES. THE REBATE
SHALL BE ISSUED AS FOLLOWS AND BASED ON THE FOLLOWING CRITERIA:
(A) IN A CITY WITH A POPULATION OF ONE MILLION OR MORE AND IN THE
COUNTIES OF SUFFOLK, NASSAU, WESTCHESTER, ROCKLAND, PUTNAM, ORANGE AND
DUTCHESS A REBATE OF ONE HUNDRED DOLLARS SHALL BE ISSUED TO EACH RESI-
DENT OWNING A PASSENGER VEHICLE REGISTERED IN THIS STATE AND HAVING AN
ANNUAL INCOME OF NINETY THOUSAND DOLLARS OR LESS DURING THE TWO THOUSAND
SEVEN TAX YEAR; OR IN THE CASE OF RESIDENT COUPLES FILING JOINT INCOME
TAX RETURNS PURSUANT TO THIS CHAPTER OWNING A PASSENGER MOTOR VEHICLE
REGISTERED IN THIS STATE AND HAVING AN ANNUAL INCOME OF ONE HUNDRED
FIFTY THOUSAND DOLLARS OR LESS DURING THE TWO THOUSAND EIGHT TAX YEAR
SAID REBATE SHALL BE TWO HUNDRED DOLLARS.
(B) IN ALL OTHER CITIES AND COUNTIES EXCEPT AS SET FORTH IN PARAGRAPH
(A) OF THIS SUBDIVISION A REBATE OF ONE HUNDRED DOLLARS SHALL BE ISSUED
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05254-01-9
S. 1860 2
TO EACH RESIDENT OWNING A PASSENGER VEHICLE REGISTERED IN THIS STATE AND
HAVING AN ANNUAL INCOME OF SEVENTY-FIVE THOUSAND DOLLARS OR LESS DURING
THE TWO THOUSAND EIGHT TAX YEAR; OR IN THE CASE OF RESIDENT COUPLES
FILING JOINT INCOME TAX RETURNS PURSUANT TO THIS CHAPTER OWNING A
PASSENGER MOTOR VEHICLE REGISTERED IN THIS STATE AND HAVING AN ANNUAL
INCOME OF ONE HUNDRED TWENTY-FIVE THOUSAND DOLLARS OR LESS DURING THE
TWO THOUSAND EIGHT TAX YEAR SAID REBATE SHALL BE TWO HUNDRED DOLLARS.
2. THE COMMISSIONER SHALL ISSUE THE REBATE PURSUANT TO SUBDIVISION ONE
OF THIS SECTION ON OR BEFORE SEPTEMBER SECOND, TWO THOUSAND NINE.
S 2. Section 200 of the vehicle and traffic law is amended by adding a
new subdivision 3 to read as follows:
3. THE COMMISSIONER SHALL SUBMIT A LIST OF ALL PASSENGER MOTOR VEHI-
CLES REGISTERED IN THIS STATE WITH THE DESIGNATED OWNER THEREOF TO THE
COMMISSIONER OF TAXATION AND FINANCE TO ASSIST IN IMPLEMENTING THE GASO-
LINE TAX REBATE PROGRAM AS SET FORTH IN THE TAX LAW.
S 3. The sum of three hundred million dollars ($300,000,000), or so
much thereof as may be necessary, is hereby appropriated to the depart-
ment of taxation and finance out of any moneys in the state treasury
collected pursuant to article 12-A of the tax law not otherwise appro-
priated and used for the acquisition of property necessary for the
construction and reconstruction of highways and bridges or culverts on
the state highway system, and for the construction, maintenance and
repair of such highways and bridges or culverts, all under the direction
of the commissioner of transportation as provided for in subdivision 1
of section 289-e of the tax law or otherwise deposited or disposed
pursuant to subdivision (d) of section 301-j of the tax law. Such moneys
shall be made immediately available for the purpose of carrying out the
provisions of this act.
S 4. This act shall take effect July 1, 2009 and shall expire and be
deemed repealed December 31, 2009. Effective immediately, the commis-
sioner of taxation and finance may promulgate any and all rules and
regulations and take any other measures necessary to implement this act
on its effective date.