senate Bill S4880B

2011-2012 Legislative Session

Establishes a motor fuel and Diesel motor fuel holiday tax credit to be taken against personal income taxes for certain summer holiday weekends

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Archive: Last Bill Status - In Committee


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

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Actions

view actions (20)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 13, 2012 print number 4880d
amend and recommit to finance
May 22, 2012 reported and committed to finance
May 08, 2012 print number 4880c
amend (t) and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
returned to senate
died in assembly
May 24, 2011 referred to ways and means
delivered to assembly
passed senate
May 18, 2011 advanced to third reading
May 17, 2011 2nd report cal.
May 16, 2011 1st report cal.670
May 12, 2011 print number 4880b
amend and recommit to finance
May 05, 2011 print number 4880a
amend (t) and recommit to finance
May 03, 2011 reported and committed to finance
Apr 28, 2011 referred to investigations and government operations

Votes

view votes

May 22, 2012 - Investigations and Government Operations committee Vote

S4880C
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 22, 2012

aye wr (1)

May 16, 2011 - Finance committee Vote

S4880B
22
6
committee
22
Aye
6
Nay
6
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Finance committee vote details

May 3, 2011 - Investigations and Government Operations committee Vote

S4880
3
2
committee
3
Aye
2
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 3, 2011

aye (3)
nay (2)
aye wr (3)

Bill Amendments

Original
A
B
C
D (Active)
Original
A
B
C
D (Active)

Co-Sponsors

S4880 - Details

See Assembly Version of this Bill:
A7297A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §36, amd §1817, Tax L; amd §§89-b & 89-c, add 88-a, St. Fin L; amd §392-i, Gen Bus L

S4880 - Summary

Establishes a motor fuel and Diesel motor fuel holiday tax credit to be taken against personal income taxes for certain summer holiday weekends.

S4880 - Sponsor Memo

S4880 - Bill Text download pdf

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

                                  4880

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 28, 2011
                               ___________

Introduced  by Sens. BALL, LARKIN -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN ACT to amend the tax law and the general business law, in relation to
  suspending taxes on gasoline and similar motor fuels on certain summer
  holiday weekends in 2011

  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  289-g  to
read as follows:
  S 289-G. EXEMPTION PERIOD FOR TAX ON GASOLINE AND SIMILAR MOTOR FUELS.
NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY, TAXES
PURSUANT TO THE PROVISIONS OF THIS ARTICLE SHALL NOT BE IMPOSED ON SALES
MADE  DURING  THE  PERIOD  COMMENCING FRIDAY, MAY TWENTY-SEVENTH THROUGH
MONDAY, MAY THIRTIETH, TWO THOUSAND ELEVEN, FRIDAY, JULY FIRST,  THROUGH
MONDAY,  JULY  FOURTH,  TWO THOUSAND ELEVEN AND FRIDAY, SEPTEMBER SECOND
THROUGH MONDAY, SEPTEMBER FIFTH, TWO THOUSAND ELEVEN.
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, MOTOR
FUEL  AND  DIESEL  MOTOR  FUEL  SUITABLE FOR USE IN OPERATION OF A MOTOR
VEHICLE ENGINE, ON SALES MADE DURING THE PERIOD COMMENCING  FRIDAY,  MAY
TWENTY-SEVENTH  THROUGH  MONDAY,  MAY  THIRTIETH,  TWO  THOUSAND ELEVEN,
FRIDAY, JULY FIRST, THROUGH MONDAY, JULY FOURTH, TWO THOUSAND ELEVEN AND
FRIDAY, SEPTEMBER SECOND THROUGH MONDAY, SEPTEMBER FIFTH,  TWO  THOUSAND
ELEVEN.  THIS PARAGRAPH ONLY PERTAINS TO TAXES IMPOSED BY SECTIONS ELEV-
EN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S  3. Section 301-b of the tax law is amended by adding a new subdivi-
sion (k) to read as follows:
  (K) ANY GALLONAGE SOLD BY  A  PETROLEUM  BUSINESS  DURING  THE  PERIOD
COMMENCING FRIDAY, MAY TWENTY-SEVENTH THROUGH MONDAY, MAY THIRTIETH, TWO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11057-01-1

Co-Sponsors

S4880A - Details

See Assembly Version of this Bill:
A7297A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §36, amd §1817, Tax L; amd §§89-b & 89-c, add 88-a, St. Fin L; amd §392-i, Gen Bus L

S4880A - Summary

Establishes a motor fuel and Diesel motor fuel holiday tax credit to be taken against personal income taxes for certain summer holiday weekends.

S4880A - Sponsor Memo

S4880A - Bill Text download pdf

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

                                 4880--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 28, 2011
                               ___________

Introduced  by  Sens.  BALL,  LARKIN, NOZZOLIO, ROBACH -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations  and  Government  Operations -- 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, the state finance law, and the general
  business law, in relation to suspending taxes on gasoline and  similar
  motor fuels on certain summer holiday weekends in 2011

  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 36  to  read
as follows:
  S  36.    FUEL  TAX  HOLIDAY.  (A)  DEFINITIONS.  FOR PURPOSES OF THIS
SECTION,
  (1) "APPLICABLE PERIOD" SHALL  MEAN  (A)  FRIDAY,  MAY  TWENTY-SEVENTH
THROUGH  MONDAY,  MAY  THIRTIETH,  TWO THOUSAND ELEVEN, (B) FRIDAY, JULY
FIRST, THROUGH MONDAY, JULY FOURTH, TWO THOUSAND ELEVEN, AND (C) FRIDAY,
SEPTEMBER SECOND THROUGH MONDAY, SEPTEMBER FIFTH, TWO THOUSAND ELEVEN.
  (2) "DIESEL MOTOR FUEL" AND "MOTOR FUEL" SHALL HAVE THE  SAME  MEANING
AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (3)  "FILLING  STATION"  SHALL  HAVE  THE  SAME MEANING AS SECTION TWO
HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (4) "RETAIL SALE" AND "SOLD AT RETAIL" SHALL MEAN ANY  SALE  OF  MOTOR
FUEL  OR DIESEL MOTOR FUEL AT A FILLING STATION TO A PERSON FOR USE IN A
MOTOR VEHICLE.
  (5) "RETAIL SELLER" SHALL MEAN ANY PERSON  WHO  SELLS  MOTOR  FUEL  OR
DIESEL MOTOR FUEL AT RETAIL.
  (6)  "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED EIGHTY-
TWO OF THIS CHAPTER.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11057-06-1

Co-Sponsors

view additional co-sponsors

S4880B - Details

See Assembly Version of this Bill:
A7297A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §36, amd §1817, Tax L; amd §§89-b & 89-c, add 88-a, St. Fin L; amd §392-i, Gen Bus L

S4880B - Summary

Establishes a motor fuel and Diesel motor fuel holiday tax credit to be taken against personal income taxes for certain summer holiday weekends.

S4880B - Sponsor Memo

S4880B - Bill Text download pdf

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

                                 4880--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 28, 2011
                               ___________

Introduced  by  Sens.  BALL,  LARKIN, NOZZOLIO, ROBACH -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations  and  Government  Operations -- 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  --  committee  discharged,  bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, the state  finance  law,  and  the  general
  business  law, in relation to suspending taxes on gasoline and similar
  motor fuels on certain summer holiday weekends in 2011

  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 36 to read
as follows:
  S 36.   FUEL TAX  HOLIDAY.  (A)  DEFINITIONS.  FOR  PURPOSES  OF  THIS
SECTION,
  (1)  "APPLICABLE  PERIOD"  SHALL  MEAN  (A) FRIDAY, MAY TWENTY-SEVENTH
THROUGH MONDAY, MAY THIRTIETH, TWO THOUSAND  ELEVEN,  (B)  FRIDAY,  JULY
FIRST, THROUGH MONDAY, JULY FOURTH, TWO THOUSAND ELEVEN, AND (C) FRIDAY,
SEPTEMBER SECOND THROUGH MONDAY, SEPTEMBER FIFTH, TWO THOUSAND ELEVEN.
  (2)  "DIESEL  MOTOR FUEL" AND "MOTOR FUEL" SHALL HAVE THE SAME MEANING
AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (3) "FILLING STATION" SHALL HAVE  THE  SAME  MEANING  AS  SECTION  TWO
HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (4)  "RETAIL  SALE"  AND "SOLD AT RETAIL" SHALL MEAN ANY SALE OF MOTOR
FUEL OR DIESEL MOTOR FUEL AT A FILLING STATION TO A PERSON FOR USE IN  A
MOTOR VEHICLE.
  (5)  "RETAIL  SELLER"  SHALL  MEAN  ANY PERSON WHO SELLS MOTOR FUEL OR
DIESEL MOTOR FUEL AT RETAIL.
  (6) "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED  EIGHTY-
TWO OF THIS CHAPTER.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11057-08-1

Co-Sponsors

view additional co-sponsors

S4880C - Details

See Assembly Version of this Bill:
A7297A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §36, amd §1817, Tax L; amd §§89-b & 89-c, add 88-a, St. Fin L; amd §392-i, Gen Bus L

S4880C - Summary

Establishes a motor fuel and Diesel motor fuel holiday tax credit to be taken against personal income taxes for certain summer holiday weekends.

S4880C - Sponsor Memo

S4880C - Bill Text download pdf

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

                                 4880--C

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 28, 2011
                               ___________

Introduced  by  Sens.  BALL,  GRISANTI,  LARKIN,  NOZZOLIO, RANZENHOFER,
  ROBACH -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- reported favorably from said committee and committed to the Commit-
  tee   on  Finance  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said  committee  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  -- 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, in relation to establishing  a  motor  fuel
  holiday tax credit for the 2012 tax year

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (uu) to read as follows:
  (UU)  MOTOR  FUEL  HOLIDAY TAX CREDIT. (1) RESIDENTS. FOR THE TAX YEAR
BEGINNING ON JANUARY FIRST, TWO THOUSAND TWELVE AND ENDING BEFORE  JANU-
ARY  FIRST, TWO THOUSAND THIRTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT,
TO BE COMPUTED AS PROVIDED IN PARAGRAPH FOUR OF THIS SUBSECTION, AGAINST
THE TAXES IMPOSED BY THIS ARTICLE FOR TAXES PAID  UPON  MOTOR  FUEL  AND
DIESEL  MOTOR FUEL PURCHASED FROM A FILLING STATION IN THIS STATE DURING
A MOTOR FUEL TAX HOLIDAY; PROVIDED, HOWEVER, THAT SUCH CREDIT SHALL  NOT
EXCEED  TWENTY-FIVE DOLLARS. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
THIS SUBSECTION FOR ANY TAX YEAR SHALL EXCEED  THE  TAXPAYER'S  TAX  FOR
SUCH YEAR, THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS
AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  (2) NONRESIDENTS. IN THE CASE OF A NONRESIDENT TAXPAYER OR A PART-YEAR
RESIDENT  TAXPAYER, THE CREDIT DETERMINED UNDER THIS SUBSECTION SHALL BE
LIMITED TO THE AMOUNT DETERMINED BY MULTIPLYING THE AMOUNT OF SUCH CRED-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11057-14-2

Co-Sponsors

view additional co-sponsors

S4880D (ACTIVE) - Details

See Assembly Version of this Bill:
A7297A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §36, amd §1817, Tax L; amd §§89-b & 89-c, add 88-a, St. Fin L; amd §392-i, Gen Bus L

S4880D (ACTIVE) - Summary

Establishes a motor fuel and Diesel motor fuel holiday tax credit to be taken against personal income taxes for certain summer holiday weekends.

S4880D (ACTIVE) - Sponsor Memo

S4880D (ACTIVE) - Bill Text download pdf

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

                                 4880--D

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 28, 2011
                               ___________

Introduced  by  Sens.  BALL,  GRISANTI,  LARKIN,  NOZZOLIO, RANZENHOFER,
  ROBACH -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- reported favorably from said committee and committed to the Commit-
  tee   on  Finance  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said  committee  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  -- 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 -- reported favorably from said  commit-
  tee 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 establishing  a  motor  fuel
  holiday tax credit for the 2012 tax year

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (uu) to read as follows:
  (UU)  MOTOR  FUEL  HOLIDAY TAX CREDIT. (1) RESIDENTS. FOR THE TAX YEAR
BEGINNING ON JANUARY FIRST, TWO THOUSAND TWELVE AND ENDING BEFORE  JANU-
ARY  FIRST, TWO THOUSAND THIRTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT,
TO BE COMPUTED AS PROVIDED IN PARAGRAPH FOUR OF THIS SUBSECTION, AGAINST
THE TAXES IMPOSED BY THIS ARTICLE FOR TAXES PAID  UPON  MOTOR  FUEL  AND
DIESEL  MOTOR FUEL PURCHASED FROM A FILLING STATION IN THIS STATE DURING
A MOTOR FUEL TAX HOLIDAY; PROVIDED, HOWEVER, THAT SUCH CREDIT SHALL  NOT
EXCEED  TWENTY-FIVE DOLLARS. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
THIS SUBSECTION FOR ANY TAX YEAR SHALL EXCEED  THE  TAXPAYER'S  TAX  FOR
SUCH YEAR, THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS
AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11057-16-2

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