S T A T E O F N E W Y O R K
________________________________________________________________________
3677--A
2013-2014 Regular Sessions
I N A S S E M B L Y
January 28, 2013
___________
Introduced by M. of A. LUPARDO, SCHIMMINGER, BOYLAND, MAGNARELLI,
LIFTON, MORELLE, COOK, GABRYSZAK, SCARBOROUGH, TITONE, WEISENBERG,
CAHILL, STEVENSON, LAVINE, MILLER, WEPRIN, TITUS, BRINDISI, ENGLE-
BRIGHT, GUNTHER, BARRETT -- Multi-Sponsored by -- M. of A. ARROYO,
CERETTO, CRESPO, CROUCH, DiPIETRO, DUPREY, FINCH, FITZPATRICK, GLICK,
GRAF, HAWLEY, HEASTIE, HOOPER, P. LOPEZ, V. LOPEZ, LUPINACCI, MAGEE,
MARKEY, McLAUGHLIN, MONTESANO, OAKS, PALMESANO, PAULIN, PERRY, PRET-
LOW, RAIA, SALADINO, SCHIMEL, SWEENEY, WRIGHT -- read once and
referred to the Committee on Ways and Means -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT to amend the tax law, in relation to exempting from sales and
compensating use taxes the purchase of general aviation aircraft; and
providing for the repeal of certain provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known and may be cited as
the "New York aviation jobs act".
S 2. Paragraph 1 of subdivision (dd) of section 1115 of the tax law,
as added by section 1 of part L of chapter 60 of the laws of 2004, is
amended to read as follows:
(1) Services otherwise taxable under paragraph three of subdivision
(c) of section eleven hundred five or under section eleven hundred ten
of this article, SALES OF GENERAL AVIATION AIRCRAFT, and tangible
personal property purchased and used by the person who sells such
services in performing such services, where such property becomes a
physical component part of the property upon which the services are
performed or where such property is a lubricant applied to aircraft,
shall be exempt from tax under this article where such services are
performed on aircraft.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01351-05-3
A. 3677--A 2
S 3. The commissioner of taxation and finance, in conjunction with the
commissioner of transportation, shall review and analyze all statistical
data available for the purpose of determining the economic and revenue
impact of the sales and compensating use tax exemption for the sale of
general aviation aircraft enacted by section two of this act. Such
review and analysis shall include, but not be limited to, any increases
in aviation-related employment, aircraft basing, aircraft maintenance
and aircraft hangering within the state. The commissioner shall compile
his or her findings into a report, which shall be submitted, on or
before November 1, 2018, to the governor, the temporary president of the
senate and the speaker of the assembly.
S 4. This act shall take effect April 1, 2014, and shall apply to
sales of general aviation aircraft made and uses occurring on or after
such effective date in accordance with the applicable transitional
provisions of sections 1106 and 1107 of the tax law, but shall not apply
to sales occurring after March 31, 2019, and section two of this act
shall expire and be deemed repealed April 1, 2019. Provided, however,
that aircraft subject to exemption pursuant to paragraph 1 of subdivi-
sion (dd) of section 1115 of the tax law, as amended by section two of
this act, shall remain so exempt after the expiration and repeal of
section two of this act, including instances where the aircraft is
subsequently sold or the ownership is transferred or assigned, for the
useful life of the aircraft. Provided, further, that the commissioner of
taxation and finance shall be immediately authorized to adopt and amend
any rules or regulations and to issue any procedure, forms or
instructions necessary to implement section two of this act on its
effective date.