senate Bill S4880D

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

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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

Bill Amendments

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

Co-Sponsors

S4880 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S4880 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S4880

TITLE OF BILL:
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

PURPOSE:
This legislation will remove New York State fuel sales taxes on the
specific holiday weekends of Memorial Day, Independence Day and Labor
Day during the summer months of 2011.

SUMMARY OF PROVISIONS:
Section 1 begins by amending the tax law by adding section 289-g to
Article 12-A, "Tax on Gasoline and Similar Motor Fuels," which
established the exemption period of a sales tax on gasoline for
Memorial Day weekend, from May 27th to May 30th, for Independence Day
weekend, from July 1st to July 4th, and Labor Day, from September
2nd to September 5th, spanning the typical four-day vacation weekend
for these holidays.

Section 2 amends subdivision (a) of section 1115 of the tax law in
which a new paragraph, number 44, is added to close a gap in Article
28, Part 3, concerning sales and compensating use taxes, to establish
the above holidays as tax holidays.

Section 3 amends section 301-b of the tax law by adding subdivision
(k) to affect tax on petroleum businesses, which would impact any
gallon of petroleum sold on the above holidays.

Section 4 amends section 392-i of general business law to account for
the amendment made in the addition of section 289-g, section 1115 and
section 301-b. This is being done as a measure to ensure that the
tax code reflects the changes made by the establishment of the tax
holidays.

Section 5 amends section 1817 by adding section 30 of subpart I of
part V-1 of Chapter 57 to account for the amendment made in the
addition of section 289-g, section 1115 and section 301-b.

Section 6 establishes that all municipalities may elect to take part
in the gas tax holidays stated in this bill.

Section 7 states that the commissioner of taxation and finance shall
make known and/or amend the rules and regulations necessary to allow
for a refund of taxes which were prepaid on any product exempted in
this act.

Section 8 allows for this act to take effect immediately.

JUSTIFICATION:
Whether brought on by market tensions or mere speculation, New Yorkers
are being negatively impacted by rising gas prices. Projections


estimate gas prices could reach five dollars a gallon by summer,
perhaps even higher.

This legislation would suspend the three separate state taxes on fuel
- the 8-cent excise tax, the 8-cent sales tax and the 17-cent
Petroleum Business Tax - during the busy four-day Memorial Day,
Independence Day and Labor Day holiday weekends, providing consumers
an immediate savings of 33-cents per gallon of gasoline - about $5 to
$6 a fill-up.

While other countries are getting rich at our expense, our blue collar
families and small business owners are being mugged. Governments
should not smile and watch their government coffers grow as taxpayer
misery skyrockets with ever increasing gas prices.

New York prides itself on the colorful diversity of vacation spots
throughout the state. Whether it's camping in the Adirondacks, going
to the Saratoga Race Track, hitting the beaches in Coney Island,
seeing a show on Broadway or touring the grape growing regions of
central and western New York, as a state we have so much to offer.

As we come closer to the busy summer travel season, it is often on the
Memorial Day, Independence Day and Labor Day four-day weekends that
New Yorkers have the opportunity to take a vacation and spend time
traveling. This legislation helps people across the State of New York
enjoy their time off with their families, while giving our local
economy a boost.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act will take effect immediately.

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                    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

S. 4880                             2

THOUSAND  ELEVEN,  FRIDAY,  JULY FIRST, THROUGH MONDAY, JULY FOURTH, TWO
THOUSAND ELEVEN AND FRIDAY, SEPTEMBER SECOND THROUGH  MONDAY,  SEPTEMBER
FIFTH, TWO THOUSAND ELEVEN.
  S  4. Section 392-i of the general business law, as amended by section
5 of part M1 of chapter 109 of the laws of 2006, is amended to  read  as
follows:
  S  392-i.  Prices  reduced to reflect change in sales tax computation.
Every person engaged in the retail sale  of  motor  fuel  and/or  diesel
motor  fuel  or  a  distributor  of  such  fuels,  as defined in article
twelve-A of the tax law, shall reduce the price such person charges  for
motor  fuel and/or diesel motor fuel in an amount equal to any reduction
in taxes prepaid by the distributor or paid by retail customers  result-
ing from computing sales and compensating use AND OTHER taxes at a cents
per  gallon rate pursuant to the provisions of paragraph two of subdivi-
sion (e) and subdivision (m) of section eleven hundred eleven of the tax
law, SECTION TWO HUNDRED EIGHTY-NINE-G OF THE TAX LAW, PARAGRAPH  FORTY-
FOUR  OF  SUBDIVISION  (A)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX
LAW, AND SECTION THREE HUNDRED ONE-B OF THE TAX LAW.
  S 5. Paragraph 1 of subdivision (n) of section 1817 of the tax law, as
added by section 30 of subpart I of part V-1 of chapter 57 of  the  laws
of 2009, is amended to read as follows:
  (1)  Every  person  engaged  in  the  retail sale of motor fuel and/or
diesel motor fuel or a distributor of such fuels, as defined in  article
twelve-A  of  this  chapter, shall comply with the provisions of section
three hundred ninety-two-i of the general business law by  reducing  the
prices  charged  for motor fuel and diesel motor fuel in an amount equal
to any reduction in taxes prepaid  by  the  distributor  or  imposed  on
retail customers resulting from computing sales and compensating use AND
OTHER  taxes  at  a  cents per gallon rate pursuant to the provisions of
paragraph two of subdivision (e) and  subdivision  (m)  of  section  one
thousand  one hundred eleven of this chapter, SECTION TWO HUNDRED EIGHT-
Y-NINE-G OF THIS CHAPTER, PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF
SECTION  ELEVEN  HUNDRED  FIFTEEN  OF  THIS  CHAPTER,  AND SECTION THREE
HUNDRED ONE-B OF THIS CHAPTER.
  S 6. Notwithstanding any law to the contrary, a municipality may  make
the  election  to  eliminate all taxes on gasoline and diesel motor fuel
pursuant to sections 1107 and 1108 of the tax law or article 29  of  the
tax  law beginning May 27-May 30, 2011, July 1-July 4, 2011, and Septem-
ber 2-5, 2011, by local law, ordinance or resolution,  if  such  munici-
pality  mails, by certified or registered mail, a certified copy of such
local law, ordinance or resolution to the commissioner of  taxation  and
finance at his or her office in Albany on or before May 20, 2011.
  S  7.  Notwithstanding any other provision of law to the contrary, the
commissioner of taxation and finance shall promulgate and/or amend rules
and regulations necessary to allow for a  refund  of  taxes  which  were
prepaid on any product exempted by this act.
  S 8. This act shall take effect immediately.

Co-Sponsors

S4880A - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S4880A - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S4880A REVISED 05/09/11

TITLE OF BILL:

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

PURPOSE:

This legislation will remove New York State fuel sales taxes on the
specific holiday weekends of Memorial Day, Independence Day and
Labor Day during the summer months of 2011.

SUMMARY OF PROVISIONS:

Section 1 begins by adding new section 36 to the Tax Law entitled
"Fuel Tax Holiday", which establishes the exemption the gasoline and
motor fuel tax, the petroleum business tax and the state sales tax
for retail sales of gasoline and diesel motor fuel for Memorial Day
weekend, from May 27th to May 30th, for Independence Day weekend,
from July 1st to July 4th, and Labor Day, from September 2nd to
September 5th, spanning the typical four-day vacation weekend for
these holidays.

Section 2 amends subdivision (3) of State Finance Law section 89-b by
adding a new paragraph (g) which will hold harmless the Dedicated
Highway and Bridge Trust Fund by requiring the comptroller to make
payments in the amounts that would have been made if the motor fuel
or diesel motor fuel had not been purchased during the Fuel Tax
Holiday.

Section 3 amends section 392-i of general business law to account for
the amendment made in the addition of section 289-g , section 1115
and section 301-b. This is being done as a measure to ensure that
the tax code reflects the changes made by the establishment of the
tax holidays.

Section 4 amends section 1817 by adding section 30 of subpart I of
part V-I of Chapter 57 to include the provisions of new section 36.

Section 5 establishes that all municipalities may elect to take part
in the gas tax holidays stated in this bill.

Section 6 states that the Commissioner of taxation and finance shall,
on an emergency basis, promulgate and/or amend the rules and
regulations necessary to allow for a refund of taxes which were
prepaid on any product exempted in this act.

Section 7 states that the commissioner of taxation and finance shall
make known and/or amend the rules and regulations necessary to allow


for a refund of taxes which Were prepaid on any product exempted in
this act.

Section 8 provides that this act shall take effect immediately.

EXISTING LAW:
No provision for allowing sale of tax free gasoline is currently made
in New York Law.

JUSTIFICATION:
Whether brought on by market tensions or mere speculation, New Yorkers
are being negatively impacted by rising gas prices. Projections
estimate gas prices could reach five dollars a gallon by summer,
perhaps even higher.

This legislation would suspend the three separate state taxes on fuel-
the 8-cent excise tax, the 8-cent sales tax and the 17-cent Petroleum
Business Tax - during the busy four-day Memorial Day, Independence
Day and Labor Day holiday weekends, providing consumers an immediate
savings of 33-cents per gallon of gasoline - about $5 to $6 a fill-up.

While other countries are getting rich at our expense, our blue collar
families and small business owners are being mugged. Governments
should not smile and watch their government coffers
grow as taxpayer misery skyrockets with ever increasing gas prices.

New York prides itself on the colorful diversity of vacation spots
throughout the state. Whether it is camping in the Adirondacks, going
to the Saratoga Race Track, hitting the beaches in Coney Island,
seeing a
show on Broadway or touring the grape growing regions of central
and western New York, as a state we have so much to offer.

As we come closer to the busy summer travel season, it is often on
the Memorial Day, Independence Day and Labor Day four-day weekends
that New Yorkers have the opportunity to take a
vacation and spend time traveling. This legislation helps
people across the State of New York enjoy their time off with
families, while giving our local economy a boost.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
Approximately $60 million to the state.

LOCAL FISCAL IMPLICATIONS:
A locality may suspend its tax, but it is pursuant to local law.

EFFECTIVE DATE:
Immediately.

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                    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

S. 4880--A                          2

  (B) EXEMPTION FROM TAXATION. NOTWITHSTANDING ANY  OTHER  PROVISION  OF
LAW,  RULE  OR  REGULATION  TO THE CONTRARY, THE TAXES IMPOSED ON RETAIL
SALES OF MOTOR FUEL AND DIESEL MOTOR FUEL  MADE  DURING  THE  APPLICABLE
PERIOD  SHALL  BE  EXEMPT  FROM  THE TAXES IMPOSED BY ARTICLES TWELVE-A,
THIRTEEN-A,  AND  TWENTY-EIGHT  OF THIS CHAPTER. IF THE RETAIL SELLER IS
LOCATED WITHIN A MUNICIPALITY THAT HAS  ELECTED  TO  ELIMINATE  THE  TAX
IMPOSED  PURSUANT  TO  ARTICLE  TWENTY-NINE  OF THIS CHAPTER, SUCH TAXES
SHALL NOT BE IMPOSED ON THE RETAIL SALE OF MOTOR FUEL  OR  DIESEL  MOTOR
FUEL DURING THE APPLICABLE PERIOD.
  (C)  PRICE REDUCTION. DURING THE APPLICABLE PERIOD, EACH RETAIL SELLER
SHALL REDUCE THE PRICE PER GALLON OF MOTOR FUEL AND  DIESEL  MOTOR  FUEL
OFFERED  FOR  SALE  BY  THE  AMOUNT  OF THE TAXES THAT THE RETAIL SELLER
PREPAID ON THE GALLON OF MOTOR FUEL AND DIESEL MOTOR FUEL AND THE AMOUNT
OF TAX IN EXCESS OF THE PREPAID AMOUNT THAT WOULD  HAVE  BEEN  COLLECTED
FROM THE CONSUMER IF THE SALE OF THE MOTOR FUEL OR DIESEL MOTOR FUEL HAD
NOT BEEN EXEMPT FROM TAX PURSUANT TO SUBDIVISION (B) OF THIS SECTION.
  (D)  ADVERTISING.  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW TO THE
CONTRARY, A RETAIL SELLER MAY  ADVERTISE  THAT  THE  MOTOR  FUEL  AND/OR
DIESEL MOTOR FUEL IS BEING OR WILL BE SOLD WITHOUT THE STATE TAXES. SUCH
ADVERTISEMENT  MAY COMMENCE NO EARLIER THAN THREE DAYS BEFORE THE APPLI-
CABLE PERIOD AND MUST END BY THE END OF THE APPLICABLE PERIOD.
  (E) REFUNDS AND CREDITS. (1) NOTWITHSTANDING ANY  OTHER  PROVISION  OF
LAW  TO  THE  CONTRARY, THE RETAIL SELLER SHALL BE ENTITLED TO RECEIVE A
CREDIT AGAINST THE TAXES DUE PURSUANT TO ARTICLE  TWENTY-EIGHT  OF  THIS
CHAPTER FOR THE AMOUNT OF TAX THAT THE RETAIL SELLER PREPAID PURSUANT TO
ARTICLES  TWELVE-A, THIRTEEN-A, TWENTY-EIGHT AND, IF APPLICABLE, TWENTY-
NINE OF THIS CHAPTER. IF THE RETAIL SELLER IS LOCATED WITHIN  A  MUNICI-
PALITY THAT HAS ELECTED TO ELIMINATE THE TAX IMPOSED PURSUANT TO ARTICLE
TWENTY-NINE  OF  THIS  CHAPTER,  THE  RETAIL SELLER SHALL BE ENTITLED TO
CLAIM A CREDIT AGAINST THE TAXES DUE PURSUANT TO ARTICLE TWENTY-EIGHT OF
THIS CHAPTER FOR SUCH PREPAID TAXES. THE AMOUNT OF  CREDIT  SHALL  EQUAL
THE  AMOUNT OF TAX THAT WAS PREPAID PURSUANT TO ARTICLES TWELVE-A, THIR-
TEEN-A, TWENTY-EIGHT AND, IF APPLICABLE, TWENTY-NINE OF THIS CHAPTER FOR
EACH GALLON OF MOTOR FUEL AND DIESEL MOTOR FUEL SOLD  AT  RETAIL  DURING
THE  APPLICABLE  PERIOD. SUCH CREDIT SHALL NOT BE ALLOWED FOR SALES THAT
WOULD HAVE OTHERWISE BEEN EXEMPT FROM TAX.
  (2) A RETAIL SELLER MAY CLAIM THE CREDIT PRESCRIBED IN  PARAGRAPH  ONE
OF  THIS  SUBDIVISION WHEN THE RETAIL SELLER FILES ITS RETURN OF TAX FOR
THE SALES OF MOTOR FUEL AND  DIESEL  MOTOR  FUEL  FOR  THE  PERIOD  THAT
INCLUDES  THE  APPLICABLE  PERIOD.  NOTWITHSTANDING  THE FOREGOING, IF A
RETAILER SELLER IS REQUIRED TO FILE ITS RETURN  MORE  THAN  THIRTY  DAYS
AFTER  THE  CLOSE  OF THE APPLICABLE PERIOD DEFINED IN SUBPARAGRAPH (A),
(B), OR (C) OF PARAGRAPH ONE OF SUBDIVISION (A) OF  THIS  SECTION,  SUCH
RETAILER  SHALL  BE AUTHORIZED TO FILE AN AMENDMENT TO ITS MOST RECENTLY
FILED RETURN TO CLAIM SUCH CREDIT. NO CREDIT  MAY  BE  CLAIMED  FOR  THE
TAXES PREPAID PURSUANT TO ARTICLE TWELVE-A, THIRTEEN-A, TWENTY-EIGHT OR,
IF  APPLICABLE,  TWENTY-NINE OF THIS CHAPTER PURSUANT TO THIS SECTION IF
THE CLAIM WOULD HAVE BEEN BARRED PURSUANT TO THE ARTICLE  THAT  REQUIRED
PREPAYMENT  OF  SUCH  TAXES. NO INTEREST SHALL BE PAID ON ANY CLAIMS FOR
CREDIT MADE PURSUANT TO THIS SECTION.
  S 2. Subdivision 3 of section 89-b of the state finance law is amended
by adding a new paragraph (g) to read as follows:
  (G) WITHIN FORTY-FIVE DAYS AFTER AN APPLICABLE PERIOD  AS  DEFINED  BY
SUBDIVISION  (A)  OF SECTION THIRTY-SIX OF THE TAX LAW, THE COMPTROLLER,
IN CONSULTATION WITH THE DIRECTOR OF THE DIVISION OF THE  BUDGET,  SHALL
TRANSFER  FROM  THE  GENERAL  FUND TO THE SPECIAL OBLIGATION RESERVE AND

S. 4880--A                          3

PAYMENT ACCOUNT AN AMOUNT EQUAL TO THE AMOUNT THAT WOULD HAVE  OTHERWISE
BEEN  DEPOSITED  IN  THE  SPECIAL OBLIGATION RESERVE AND PAYMENT ACCOUNT
PURSUANT TO THIS SECTION IF THE EXEMPTION DEFINED IN SUBDIVISION (B)  OF
SECTION THIRTY-SIX OF THE TAX LAW HAD NOT BEEN AUTHORIZED.
  S  3. Section 392-i of the general business law, as amended by section
5 of part M-1 of chapter 109 of the laws of 2006, is amended to read  as
follows:
  S  392-i.  Prices  reduced to reflect change in sales tax computation.
Every person engaged in the retail sale  of  motor  fuel  and/or  diesel
motor  fuel  or  a  distributor  of  such  fuels,  as defined in article
twelve-A of the tax law, shall reduce the price such person charges  for
motor  fuel and/or diesel motor fuel in an amount equal to any reduction
in taxes prepaid by the distributor, CREDIT  FOR  THE  AMOUNT  OF  TAXES
PREPAID BY THE RETAIL SELLER ALLOWABLE PURSUANT TO SECTION THIRTY-SIX OF
THE  TAX  LAW, EXEMPTION FROM TAXATION PURSUANT TO SECTION THIRTY-SIX OF
THE TAX LAW TO THE EXTENT THAT THE TAX THAT WOULD  HAVE  BEEN  OTHERWISE
DUE  EXCEEDS  THE  AMOUNT  OF  TAX  PREPAID, or paid by retail customers
resulting from computing sales and compensating use AND OTHER taxes at a
cents per gallon rate pursuant to the provisions  of  paragraph  two  of
subdivision  (e) and subdivision (m) of section eleven hundred eleven of
the tax law.
  S 4. Paragraph 1 of subdivision (n) of section 1817 of the tax law, as
amended by section 30 of subpart I of part V-1 of chapter 57 of the laws
of 2009, is amended to read as follows:
  (1) Every person engaged in the  retail  sale  of  motor  fuel  and/or
diesel  motor fuel or a distributor of such fuels, as defined in article
twelve-A of this chapter, shall comply with the  provisions  of  section
three  hundred  ninety-two-i of the general business law by reducing the
prices charged for motor fuel and diesel motor fuel in an  amount  equal
to  any  reduction  in  taxes prepaid by the distributor, CREDIT FOR THE
AMOUNT OF TAXES PREPAID BY  THE  RETAIL  SELLER  ALLOWABLE  PURSUANT  TO
SECTION  THIRTY-SIX  OF THE TAX LAW, EXEMPTION FROM TAXATION PURSUANT TO
SECTION THIRTY-SIX OF THE TAX LAW TO THE EXTENT THAT THE TAX THAT  WOULD
HAVE BEEN OTHERWISE DUE EXCEEDS THE AMOUNT OF TAX PREPAID, or imposed on
retail  customers  resulting  from  computing sales and compensating use
taxes at a cents per gallon rate pursuant to the provisions of paragraph
two of subdivision (e) and subdivision (m) of section one  thousand  one
hundred eleven of this chapter.
  S  5. Notwithstanding any law to the contrary, a municipality may make
the election to eliminate all taxes on motor fuel and diesel motor  fuel
pursuant  to  sections  eleven hundred seven and eleven hundred eight of
the tax law or article twenty-nine of the tax law from Friday, May twen-
ty-seventh through Monday, May  thirtieth,  two  thousand  eleven,  from
Friday, July first, through Monday, July fourth, two thousand eleven and
from Friday, September second through Monday, September fifth, two thou-
sand eleven, by local law, ordinance or resolution, if such municipality
mails,  by  certified or registered mail, a certified copy of such local
law, ordinance or resolution to the commissioner of taxation and finance
at his or her office in Albany no later than the  Wednesday  immediately
preceding the first date listed in subparagraph (A), (B) or (C) of para-
graph  one  of  subdivision  (a)  of  section thirty-six of the tax law,
provided, however, that a municipality may adopt one  local  law,  ordi-
nance  or  resolution that will apply to all or some of the dates listed
in paragraph one of subdivision (a) of section  thirty-six  of  the  tax
law.

S. 4880--A                          4

  S  6.  The commissioner of taxation and finance shall, on an emergency
basis, promulgate and/or amend any rules and  regulations  necessary  to
provide  for  the tax free sales of motor fuel and diesel motor fuel and
refunds of prepaid tax to retail sellers.
  S 7. This act shall take effect immediately, provided however that the
commissioner  of  taxation  and  finance shall make provision for retail
sellers to apply for credit for the taxes prepaid pursuant  to  articles
twelve-A,  thirteen-A,  twenty-eight, and, if applicable, twenty-nine of
the tax law, no later than the tenth day of June, two thousand eleven.

Co-Sponsors

view additional co-sponsors

S4880B - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S4880B - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S4880B

TITLE OF BILL:
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

PURPOSE:
This legislation will remove New York State fuel sales taxes on the
specific holiday weekends of Memorial Day, Independence Day and Labor
Day during the summer months of 2011.

SUMMARY OF PROVISIONS:

Section 1 begins by adding new section 36 to the Tax Law entitled "Fuel
Tax Holiday", which establishes the exemption the gasoline and motor
fuel tax, the petroleum business tax and the state sales tax for retail
sales of gasoline and diesel motor fuel for Memorial Day weekend, from
May 27th to May 30th, for Independence Day weekend, from July 1st to
July 4th, and Labor Day, from September 2nd to September 5th, spanning
the typical four-day vacation weekend for these holidays.

Section 2 amends subdivision (3) of State Finance Law section 88-a by
adding a new paragraph (g) which will hold harmless the Dedicated
Highway and Bridge Trust Fund by requiring the comptroller to make
payments in the amounts that would have been made if the motor fuel or
diesel motor fuel had not been purchased during the Fuel Tax Holiday.

Section 5 amends section 392-i of general business law to account for
the amendment made in the addition of section 289-g, section 1115 and
section 301-b. This is being done as a measure to ensure that the tax
code reflects the changes made by the establishment of the tax holidays.

Section 6 amends section 1817 by adding section 30 of subpart I of part
V-I of Chapter 57 to include the provisions of new section 36.

Section 7 establishes that all municipalities may elect to take part in
the gas tax holidays stated in this bill.

Section 8 states that the Commissioner of taxation and finance shall, on
an emergency basis, promulgate and/or amend the rules and regulations
necessary to allow for a refund of taxes which were prepaid on any
product exempted in this act.

Section 9
provides that this act shall take effect immediately and
states that the commissioner of taxation and finance shall
make known and/or amend the rules and regulations necessary to allow for
a refund of taxes which Were prepaid on any product exempted in this
act.

EXISTING LAW:
No provision for allowing sale of tax free gasoline is currently made in
New York Law.

JUSTIFICATION:


Whether brought on by market tensions or mere speculation, New Yorkers
are being negatively impacted by rising gas prices. Projections estimate
gas prices could reach five dollars a gallon by summer, perhaps even
higher.

This legislation would suspend the three separate state taxes on fuel
the 8-cent excise tax, the 8-cent sales tax and the 17-cent Petroleum
Business Tax - during the busy four-day Memorial Day, Independence Day
and Labor Day holiday weekends, providing consumers an immediate savings
of 33-cents per gallon of gasoline - about $5 to $6 a fill-up.

While other countries are getting rich at our expense, Our blue collar
families and small business owners are being mugged. Governments should
not smile and watch their government coffers grow as taxpayer misery
skyrockets with ever increasing gas prices.

New York prides itself on the colorful diversity of vacation spots
throughout the state. Whether it is camping in the Adirondacks, going to
the Saratoga Race Track, hitting the beaches in Coney Island, seeing a
show on Broadway or touring the grape growing regions of central and
western New York, as a state we have so much to offer.

As we come closer to the busy summer travel season, it is often on the
Memorial Day, Independence Day and Labor Day four-day weekends that New
Yorkers have the opportunity to take a vacation and spend time
traveling. This legislation helps people across the State of New York
enjoy their time off with families, while giving our local economy a
boost.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
Approximately $60 million to the state.

LOCAL FISCAL IMPLICATIONS:
A locality may suspend its tax, but it is pursuant to local law.

EFFECTIVE DATE:
Immediately, with provisions.

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                    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

S. 4880--B                          2

  (B)  EXEMPTION  FROM  TAXATION. NOTWITHSTANDING ANY OTHER PROVISION OF
LAW, RULE OR REGULATION TO THE CONTRARY, THE  TAXES  IMPOSED  ON  RETAIL
SALES  OF  MOTOR  FUEL  AND DIESEL MOTOR FUEL MADE DURING THE APPLICABLE
PERIOD SHALL BE EXEMPT FROM THE  TAXES  IMPOSED  BY  ARTICLES  TWELVE-A,
THIRTEEN-A,  AND  TWENTY-EIGHT  OF THIS CHAPTER. IF THE RETAIL SELLER IS
LOCATED WITHIN A MUNICIPALITY THAT HAS  ELECTED  TO  ELIMINATE  THE  TAX
IMPOSED  PURSUANT  TO  ARTICLE  TWENTY-NINE  OF THIS CHAPTER, SUCH TAXES
SHALL NOT BE IMPOSED ON THE RETAIL SALE OF MOTOR FUEL  OR  DIESEL  MOTOR
FUEL DURING THE APPLICABLE PERIOD.
  (C)  PRICE REDUCTION. DURING THE APPLICABLE PERIOD, EACH RETAIL SELLER
SHALL REDUCE THE PRICE PER GALLON OF MOTOR FUEL AND  DIESEL  MOTOR  FUEL
OFFERED  FOR  SALE  BY  THE  AMOUNT  OF THE TAXES THAT THE RETAIL SELLER
PREPAID ON THE GALLON OF MOTOR FUEL AND DIESEL MOTOR FUEL AND THE AMOUNT
OF TAX IN EXCESS OF THE PREPAID AMOUNT THAT WOULD  HAVE  BEEN  COLLECTED
FROM THE CONSUMER IF THE SALE OF THE MOTOR FUEL OR DIESEL MOTOR FUEL HAD
NOT BEEN EXEMPT FROM TAX PURSUANT TO SUBDIVISION (B) OF THIS SECTION.
  (D)  ADVERTISING.  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW TO THE
CONTRARY, A RETAIL SELLER MAY  ADVERTISE  THAT  THE  MOTOR  FUEL  AND/OR
DIESEL MOTOR FUEL IS BEING OR WILL BE SOLD WITHOUT THE STATE TAXES. SUCH
ADVERTISEMENT  MAY COMMENCE NO EARLIER THAN THREE DAYS BEFORE THE APPLI-
CABLE PERIOD AND MUST END BY THE END OF THE APPLICABLE PERIOD.
  (E) REFUNDS AND CREDITS. (1) NOTWITHSTANDING ANY  OTHER  PROVISION  OF
LAW  TO  THE  CONTRARY, THE RETAIL SELLER SHALL BE ENTITLED TO RECEIVE A
CREDIT AGAINST THE TAXES DUE PURSUANT TO ARTICLE  TWENTY-EIGHT  OF  THIS
CHAPTER FOR THE AMOUNT OF TAX THAT THE RETAIL SELLER PREPAID PURSUANT TO
ARTICLES  TWELVE-A, THIRTEEN-A, TWENTY-EIGHT AND, IF APPLICABLE, TWENTY-
NINE OF THIS CHAPTER. IF THE RETAIL SELLER IS LOCATED WITHIN  A  MUNICI-
PALITY THAT HAS ELECTED TO ELIMINATE THE TAX IMPOSED PURSUANT TO ARTICLE
TWENTY-NINE  OF  THIS  CHAPTER,  THE  RETAIL SELLER SHALL BE ENTITLED TO
CLAIM A CREDIT AGAINST THE TAXES DUE PURSUANT TO ARTICLE TWENTY-EIGHT OF
THIS CHAPTER FOR SUCH PREPAID TAXES. THE AMOUNT OF  CREDIT  SHALL  EQUAL
THE  AMOUNT OF TAX THAT WAS PREPAID PURSUANT TO ARTICLES TWELVE-A, THIR-
TEEN-A, TWENTY-EIGHT AND, IF APPLICABLE, TWENTY-NINE OF THIS CHAPTER FOR
EACH GALLON OF MOTOR FUEL AND DIESEL MOTOR FUEL SOLD  AT  RETAIL  DURING
THE  APPLICABLE  PERIOD. SUCH CREDIT SHALL NOT BE ALLOWED FOR SALES THAT
WOULD HAVE OTHERWISE BEEN EXEMPT FROM TAX.
  (2) A RETAIL SELLER MAY CLAIM THE CREDIT PRESCRIBED IN  PARAGRAPH  ONE
OF  THIS  SUBDIVISION WHEN THE RETAIL SELLER FILES ITS RETURN OF TAX FOR
THE SALES OF MOTOR FUEL AND  DIESEL  MOTOR  FUEL  FOR  THE  PERIOD  THAT
INCLUDES  THE  APPLICABLE  PERIOD.  NOTWITHSTANDING  THE FOREGOING, IF A
RETAILER SELLER IS REQUIRED TO FILE ITS RETURN  MORE  THAN  THIRTY  DAYS
AFTER  THE  CLOSE  OF THE APPLICABLE PERIOD DEFINED IN SUBPARAGRAPH (A),
(B), OR (C) OF PARAGRAPH ONE OF SUBDIVISION (A) OF  THIS  SECTION,  SUCH
RETAILER  SHALL  BE AUTHORIZED TO FILE AN AMENDMENT TO ITS MOST RECENTLY
FILED RETURN TO CLAIM SUCH CREDIT. NO CREDIT  MAY  BE  CLAIMED  FOR  THE
TAXES PREPAID PURSUANT TO ARTICLE TWELVE-A, THIRTEEN-A, TWENTY-EIGHT OR,
IF  APPLICABLE,  TWENTY-NINE OF THIS CHAPTER PURSUANT TO THIS SECTION IF
THE CLAIM WOULD HAVE BEEN BARRED PURSUANT TO THE ARTICLE  THAT  REQUIRED
PREPAYMENT  OF  SUCH  TAXES. NO INTEREST SHALL BE PAID ON ANY CLAIMS FOR
CREDIT MADE PURSUANT TO THIS SECTION.
  S 2. Section 88-a of the state finance law is amended by adding a  new
subdivision 10 to read as follows:
  10.  BY MARCH THIRTY-FIRST, TWO THOUSAND TWELVE, THE COMPTROLLER SHALL
TRANSFER FROM THE GENERAL FUND  TO  THE  MASS  TRANSPORTATION  OPERATING
ASSISTANCE  FUND  AN  AMOUNT  NO GREATER THAN THE AMOUNT THAT WOULD HAVE
OTHERWISE BEEN DEPOSITED IN THE MASS TRANSPORTATION OPERATING ASSISTANCE

S. 4880--B                          3

FUND PURSUANT TO THIS SECTION IF THE EXEMPTION  DEFINED  IN  SUBDIVISION
(B)  OF  SECTION  THIRTY-SIX  OF  THE  TAX  LAW HAD NOT BEEN AUTHORIZED;
PROVIDED HOWEVER THAT THE COMPTROLLER  SHALL  MAKE  SUCH  TRANSFER  ONLY
AFTER THE DIRECTOR OF THE BUDGET HAS DETERMINED IN HIS OR HER DISCRETION
THAT  THE TRANSFER IS NECESSARY TO ENSURE A POSITIVE FUND BALANCE OF THE
MASS TRANSPORTATION OPERATING ASSISTANCE FUND AT  THE  END  OF  THE  TWO
THOUSAND ELEVEN-TWO THOUSAND TWELVE STATE FISCAL YEAR.
  S 3. Subdivision 3 of section 89-b of the state finance law is amended
by adding a new paragraph (g) to read as follows:
  (G)  WITHIN  FORTY-FIVE  DAYS AFTER AN APPLICABLE PERIOD AS DEFINED BY
SUBDIVISION (A) OF SECTION THIRTY-SIX OF THE TAX LAW,  THE  COMPTROLLER,
IN  CONSULTATION  WITH THE DIRECTOR OF THE DIVISION OF THE BUDGET, SHALL
TRANSFER FROM THE GENERAL FUND TO THE  SPECIAL  OBLIGATION  RESERVE  AND
PAYMENT  ACCOUNT AN AMOUNT EQUAL TO THE AMOUNT THAT WOULD HAVE OTHERWISE
BEEN DEPOSITED IN THE SPECIAL OBLIGATION  RESERVE  AND  PAYMENT  ACCOUNT
PURSUANT  TO THIS SECTION IF THE EXEMPTION DEFINED IN SUBDIVISION (B) OF
SECTION THIRTY-SIX OF THE TAX LAW HAD NOT BEEN AUTHORIZED.
  S 4. Section 89-c of the state finance law is amended by adding a  new
subdivision 4 to read as follows:
  4.  WITHIN  FORTY-FIVE  DAYS  AFTER AN APPLICABLE PERIOD AS DEFINED BY
SUBDIVISION (A) OF SECTION THIRTY-SIX OF THE TAX LAW,  THE  COMPTROLLER,
IN  CONSULTATION  WITH THE DIRECTOR OF THE DIVISION OF THE BUDGET, SHALL
TRANSFER FROM THE GENERAL FUND  TO  THE  DEDICATED  MASS  TRANSPORTATION
TRUST  FUND AN AMOUNT EQUAL TO THE AMOUNT THAT WOULD HAVE OTHERWISE BEEN
DEPOSITED IN THE DEDICATED MASS TRANSPORTATION TRUST  FUND  PURSUANT  TO
THIS  SECTION  IF  THE  EXEMPTION  DEFINED IN SUBDIVISION (B) OF SECTION
THIRTY-SIX OF THE TAX LAW HAD NOT BEEN AUTHORIZED.
  S 5. Section 392-i of the general business law, as amended by  section
5  of part M-1 of chapter 109 of the laws of 2006, is amended to read as
follows:
  S 392-i. Prices reduced to reflect change in  sales  tax  computation.
Every  person  engaged  in  the  retail sale of motor fuel and/or diesel
motor fuel or a  distributor  of  such  fuels,  as  defined  in  article
twelve-A  of the tax law, shall reduce the price such person charges for
motor fuel and/or diesel motor fuel in an amount equal to any  reduction
in  taxes  prepaid  by  the  distributor, CREDIT FOR THE AMOUNT OF TAXES
PREPAID BY THE RETAIL SELLER ALLOWABLE PURSUANT TO SECTION THIRTY-SIX OF
THE TAX LAW, EXEMPTION FROM TAXATION PURSUANT TO SECTION  THIRTY-SIX  OF
THE  TAX  LAW  TO THE EXTENT THAT THE TAX THAT WOULD HAVE BEEN OTHERWISE
DUE EXCEEDS THE AMOUNT OF TAX  PREPAID,  or  paid  by  retail  customers
resulting from computing sales and compensating use AND OTHER taxes at a
cents  per  gallon  rate  pursuant to the provisions of paragraph two of
subdivision (e) and subdivision (m) of section eleven hundred eleven  of
the tax law.
  S 6. Paragraph 1 of subdivision (n) of section 1817 of the tax law, as
amended by section 30 of subpart I of part V-1 of chapter 57 of the laws
of 2009, is amended to read as follows:
  (1)  Every  person  engaged  in  the  retail sale of motor fuel and/or
diesel motor fuel or a distributor of such fuels, as defined in  article
twelve-A  of  this  chapter, shall comply with the provisions of section
three hundred ninety-two-i of the general business law by  reducing  the
prices  charged  for motor fuel and diesel motor fuel in an amount equal
to any reduction in taxes prepaid by the  distributor,  CREDIT  FOR  THE
AMOUNT  OF  TAXES  PREPAID  BY  THE  RETAIL SELLER ALLOWABLE PURSUANT TO
SECTION THIRTY-SIX OF THE TAX LAW, EXEMPTION FROM TAXATION  PURSUANT  TO
SECTION  THIRTY-SIX OF THE TAX LAW TO THE EXTENT THAT THE TAX THAT WOULD

S. 4880--B                          4

HAVE BEEN OTHERWISE DUE EXCEEDS THE AMOUNT OF TAX PREPAID, or imposed on
retail customers resulting from computing  sales  and  compensating  use
taxes at a cents per gallon rate pursuant to the provisions of paragraph
two  of  subdivision (e) and subdivision (m) of section one thousand one
hundred eleven of this chapter.
  S 7. Notwithstanding any law to the contrary, a municipality may  make
the  election to eliminate all taxes on motor fuel and diesel motor fuel
pursuant to sections eleven hundred seven and eleven  hundred  eight  of
the tax law or article twenty-nine of the tax law from Friday, May twen-
ty-seventh  through  Monday,  May  thirtieth,  two thousand eleven, from
Friday, July first, through Monday, July fourth, two thousand eleven and
from Friday, September second through Monday, September fifth, two thou-
sand eleven, by local law, ordinance or resolution, if such municipality
mails, by certified or registered mail, a certified copy of  such  local
law, ordinance or resolution to the commissioner of taxation and finance
at  his  or her office in Albany no later than the Wednesday immediately
preceding the first date listed in subparagraph (A), (B) or (C) of para-
graph one of subdivision (a) of  section  thirty-six  of  the  tax  law,
provided,  however,  that  a municipality may adopt one local law, ordi-
nance or resolution that will apply to all or some of the  dates  listed
in  paragraph  one  of  subdivision (a) of section thirty-six of the tax
law.
  S 8. The commissioner of taxation and finance shall, on  an  emergency
basis,  promulgate  and/or  amend any rules and regulations necessary to
provide for the tax free sales of motor fuel and diesel motor  fuel  and
refunds of prepaid tax to retail sellers.
  S 9. This act shall take effect immediately, provided however that the
commissioner  of  taxation  and  finance shall make provision for retail
sellers to apply for credit for the taxes prepaid pursuant  to  articles
twelve-A,  thirteen-A,  twenty-eight, and, if applicable, twenty-nine of
the tax law, no later than the tenth day of June, two thousand eleven.

Co-Sponsors

view additional co-sponsors

S4880C - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S4880C - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S4880C

TITLE OF BILL:
An act
to amend the tax law,
in relation to establishing a motor fuel holiday tax credit for the
2012 tax year

PURPOSE:
This legislation will remove New York State fuel sales taxes on the
specific holiday weekends of Memorial Day, Independence Day and Labor
Day during the summer months of 2012.

SUMMARY OF PROVISIONS:
Section One - amends section 606 tax law by adding a new subsection
(uu). (uu) Motor fuel holiday tax credit. (1) Residents. For the tax
year beginning on January 1, 2012 and ending before January 1, 2013, a
tax payer 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 tax
holiday;
provided, that such credit shall not exceed twenty-five dollars. If
the amount of 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.

Section One - also states (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 credit by the New York
source fraction as set forth in paragraph three of subsection (e) of
section six hundred one of this article. The credit as so limited
shall be applied as provided in paragraph one of this subsection.

Section One - defines "Motor fuel tax holiday" shall mean (i) the
period commencing on the Friday immediately preceding Memorial day
and ending on the first Tuesday after Memorial day; (ii) the period
commencing on the Friday immediately preceding the fourth of July and
ending on the first Monday after the fourth of July; and (iii) the
period commencing on the Friday immediately preceding Labor day and
ending on the first Tuesday following Labor day. "Diesel motor fuel"
and "motor fuel" shall have the same meanings, and "filling station"
shall have the same meaning as section 282 of this chapter.

Section One - states that the credit computation for the purchase of
motor fuel, the credit shall equal the product of 33 cents multiplied
by the number of gallon of gasoline purchased in this state during a
motor fuel tax holiday, provided that such claim is supported by
receipts listing the number of gallons purchased and the location of
the filling station where such motor fuel was purchased. For the
purchase of diesel motor fuel, the credit shall equal the product of
32 cents multiplied by the number of gallons of diesel motor fuel
purchased in this state during a motor fuel tax holiday, provided
that such claim is supported by receipts listing the number of


gallons purchased and the location of the filling station where such
diesel motor fuel was purchased.

Section Two - this act shall take effect immediately.

JUSTIFICATION:
Whether brought on by market tensions or mere speculation, New Yorkers
are being negatively impacted by rising gas prices. Projections
estimate gas prices could reach five dollars a gallon by summer,
perhaps even higher.

This legislation would suspend the three separate state taxes on fuel
the 8-cent excise tax, the 8-cent sales tax and the 17-cent Petroleum
Business Tax - during the busy four-day Memorial Day, Independence
Day and Labor Day holiday weekends, providing consumers an immediate
savings of 33-cents per gallon of gasoline - about $5 to $6 a fill-up.

While other countries are getting rich at our expense, Our blue collar
families and small business owners are being mugged. Governments
should not smile and watch their government coffers grow as taxpayer
misery skyrockets with ever increasing gas prices.

New York prides itself on the colorful diversity of vacation spots
throughout the state. Whether it is camping in the Adirondacks, going
to the Saratoga Race Track, hitting the beaches in Coney Island,
seeing a show on Broadway or touring the grape growing regions of
central and western New York, as a state we have so much to offer.

As we come closer to the busy summer travel season, it is often on the
Memorial Day, Independence Day and Labor Day four-day weekends that
New Yorkers have the opportunity to take a vacation and spend time
traveling. This legislation helps people across the State of New York
enjoy their time off with families, while giving our local economy a
boost.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
Approximately $60 million to the state.

EFFECTIVE DATE:
Immediately, with provisions.

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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

S. 4880--C                          2

IT BY THE NEW YORK SOURCE FRACTION AS SET FORTH IN  PARAGRAPH  THREE  OF
SUBSECTION (E) OF SECTION SIX HUNDRED ONE OF THIS ARTICLE. THE CREDIT AS
SO  LIMITED  SHALL  BE  APPLIED  AS  PROVIDED  IN  PARAGRAPH ONE OF THIS
SUBSECTION.
  (3) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION:
  (A)  "MOTOR  FUEL TAX HOLIDAY" SHALL MEAN (I) THE PERIOD COMMENCING ON
THE FRIDAY IMMEDIATELY PRECEDING MEMORIAL DAY AND ENDING  ON  THE  FIRST
TUESDAY  AFTER  MEMORIAL  DAY;  (II) THE PERIOD COMMENCING ON THE FRIDAY
IMMEDIATELY PRECEDING THE FOURTH DAY OF JULY AND  ENDING  ON  THE  FIRST
MONDAY  FOLLOWING THE FOURTH OF JULY; AND (III) THE PERIOD COMMENCING ON
THE FRIDAY IMMEDIATELY PRECEDING LABOR DAY AND ENDING ON THE FIRST TUES-
DAY FOLLOWING LABOR DAY.
  (B) "DIESEL MOTOR FUEL" AND "MOTOR FUEL" SHALL HAVE THE SAME  MEANINGS
AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (C)  "FILLING  STATION"  SHALL  HAVE  THE  SAME MEANING AS SECTION TWO
HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (4) CREDIT COMPUTATION. FOR THE PURCHASE OF  MOTOR  FUEL,  THE  CREDIT
SHALL  EQUAL  THE PRODUCT OF THIRTY-THREE CENTS MULTIPLIED BY THE NUMBER
OF GALLONS OF GASOLINE PURCHASED IN THIS STATE DURING A MOTOR  FUEL  TAX
HOLIDAY,  PROVIDED  THAT SUCH CLAIM IS SUPPORTED BY RECEIPTS LISTING THE
NUMBER OF GALLONS PURCHASED AND THE  LOCATION  OF  THE  FILLING  STATION
WHERE  SUCH  MOTOR  FUEL WAS PURCHASED. FOR THE PURCHASE OF DIESEL MOTOR
FUEL, THE CREDIT SHALL EQUAL THE PRODUCT OF THIRTY-TWO CENTS  MULTIPLIED
BY  THE  NUMBER  OF GALLONS OF DIESEL MOTOR FUEL PURCHASED IN THIS STATE
DURING A MOTOR FUEL TAX HOLIDAY, PROVIDED THAT SUCH CLAIM  IS  SUPPORTED
BY  RECEIPTS LISTING THE NUMBER OF GALLONS PURCHASED AND THE LOCATION OF
THE FILLING STATION WHERE SUCH DIESEL MOTOR FUEL WAS PURCHASED.
  S 2. This act shall take effect immediately.

Co-Sponsors

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S4880D (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S4880D (ACTIVE) - Bill Texts

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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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BILL NUMBER:S4880D

TITLE OF BILL:
An act
to amend the tax law,
in relation to establishing a motor fuel holiday tax credit for the
2012 tax year

PURPOSE:
This legislation will remove New York State fuel sales taxes on the
specific holiday weekends of Independence Day and Labor Day during
the summer months of 2012.

SUMMARY OF PROVISIONS:
Section One - amends section 606 tax law by adding a new subsection
(uu). (uu) Motor fuel holiday tax credit. (1) Residents. For the tax
year beginning on January 1, 2012 and ending before January 1, 2013, a
tax payer 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 tax
holiday;
provided, that such credit shall not exceed twenty-five dollars. If the
amount of 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.

Section One - also states (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 credit by the New York
source fraction as set forth in paragraph three of subsection (e) of
section six hundred one of this article. The credit as so limited
shall be applied as provided in paragraph one of this subsection.

Section One - defines "Motor fuel tax holiday" shall mean (i) the
period commencing on the Friday immediately preceding the fourth of
July and ending on the first Monday after the fourth of July; and
(ii) the period commencing on the Friday immediately preceding Labor
day and ending on the first Tuesday following Labor day. "Diesel
motor fuel" and "motor fuel" shall have the same meanings, and
"filling station" shall have the same meaning as section 282 of this
chapter.

Section One - states that the credit computation for the purchase of
motor fuel, the credit shall equal the product of 33 cents multiplied
by the number of gallon of gasoline purchased in this state during a
motor fuel tax holiday, provided that such claim is supported by
receipts listing the number of gallons purchased and the location of
the filling station where such motor fuel was purchased. For the
purchase of diesel motor fuel, the credit shall equal the product of
32 cents multiplied by the number of gallons of diesel motor fuel
purchased in this state during a motor fuel tax holiday, provided
that such claim is supported by receipts listing the number of
gallons purchased and the location of the filling station where such
diesel motor fuel was purchased.


Section Two - this act shall take effect immediately.

JUSTIFICATION:
Whether brought on by market tensions or mere speculation, New Yorkers
are being negatively impacted by rising gas prices. Projections
estimate gas prices could reach five dollars a gallon by summer,
perhaps even higher.

This legislation would suspend the three separate state taxes on fuel
the 8-cent excise tax, the 8-cent sales tax and the 17-cent Petroleum
Business Tax - during the busy four-day Independence Day and Labor
Day holiday weekends, providing consumers an immediate savings of
33-cents per gallon of gasoline - about $5 to $6 a fill-up.

While other countries are getting rich at our expense, Our blue collar
families and small business owners are being mugged. Governments
should not smile and watch their government coffers grow as taxpayer
misery skyrockets with ever increasing gas prices.

New York prides itself on the colorful diversity of vacation spots
throughout the state. Whether it is camping in the Adirondacks, going
to the Saratoga Race Track, hitting the beaches in Coney Island,
seeing a show on Broadway or touring the grape growing regions of
central and western New York, as a state we have so much to offer.

As we come closer to the busy summer travel season, it is often on the
Independence Day and Labor Day four-day weekends that New Yorkers
have the opportunity to take a vacation and spend time traveling.
This legislation helps people across the State of New York enjoy
their time off with families, while giving our local economy a boost.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
Approximately $60 million to the state.

EFFECTIVE DATE:
Immediately.

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                    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

S. 4880--D                          2

  (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-
IT BY THE NEW YORK SOURCE FRACTION AS SET FORTH IN  PARAGRAPH  THREE  OF
SUBSECTION (E) OF SECTION SIX HUNDRED ONE OF THIS ARTICLE. THE CREDIT AS
SO  LIMITED  SHALL  BE  APPLIED  AS  PROVIDED  IN  PARAGRAPH ONE OF THIS
SUBSECTION.
  (3) DEFINITIONS. FOR PURPOSES OF THIS SUBSECTION:
  (A) "MOTOR FUEL TAX HOLIDAY" SHALL MEAN (I) THE PERIOD  COMMENCING  ON
THE  FRIDAY  IMMEDIATELY  PRECEDING THE FOURTH DAY OF JULY AND ENDING ON
THE FIRST MONDAY FOLLOWING THE FOURTH  OF  JULY;  AND  (II)  THE  PERIOD
COMMENCING  ON  THE FRIDAY IMMEDIATELY PRECEDING LABOR DAY AND ENDING ON
THE FIRST TUESDAY FOLLOWING LABOR DAY.
  (B) "DIESEL MOTOR FUEL" AND "MOTOR FUEL" SHALL HAVE THE SAME  MEANINGS
AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (C)  "FILLING  STATION"  SHALL  HAVE  THE  SAME MEANING AS SECTION TWO
HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  (4) CREDIT COMPUTATION. FOR THE PURCHASE OF  MOTOR  FUEL,  THE  CREDIT
SHALL  EQUAL  THE PRODUCT OF THIRTY-THREE CENTS MULTIPLIED BY THE NUMBER
OF GALLONS OF GASOLINE PURCHASED IN THIS STATE DURING A MOTOR  FUEL  TAX
HOLIDAY,  PROVIDED  THAT SUCH CLAIM IS SUPPORTED BY RECEIPTS LISTING THE
NUMBER OF GALLONS PURCHASED AND THE  LOCATION  OF  THE  FILLING  STATION
WHERE  SUCH  MOTOR  FUEL WAS PURCHASED. FOR THE PURCHASE OF DIESEL MOTOR
FUEL, THE CREDIT SHALL EQUAL THE PRODUCT OF THIRTY-TWO CENTS  MULTIPLIED
BY  THE  NUMBER  OF GALLONS OF DIESEL MOTOR FUEL PURCHASED IN THIS STATE
DURING A MOTOR FUEL TAX HOLIDAY, PROVIDED THAT SUCH CLAIM  IS  SUPPORTED
BY  RECEIPTS LISTING THE NUMBER OF GALLONS PURCHASED AND THE LOCATION OF
THE FILLING STATION WHERE SUCH DIESEL MOTOR FUEL WAS PURCHASED.
  S 2. This act shall take effect immediately.

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