Senate Bill S3290

2013-2014 Legislative Session

Creates the federal tax elimination supplemental tax to take effect if the federal fuel tax rate is reduced below 5 cents per gallon

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Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to energy and telecommunications
Jan 31, 2013	referred to energy and telecommunications

2013-S3290 (ACTIVE) - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Add §284-b, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S5895
2015-2016: S3078
2017-2018: S4580

2013-S3290 (ACTIVE) - Summary

Creates the federal tax elimination supplemental tax to take effect if the federal fuel tax rate is reduced below 5 cents per gallon.

2013-S3290 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3290

TITLE  OF  BILL:    An  act  to  amend the tax law, in relation to the
creation of the federal tax elimination supplemental tax

PURPOSE:    This  bill  would  create  the  federal  tax   elimination
supplemental  tax  to  take  effect  if  the  federal fuel tax raze is
reduced below 5 cents per gallon.

SUMMARY OF SPECIFIC PROVISIONS:   Article  12-A  of  the  tax  law  is
amended  by adding a new section 284-b which would only be implemented
or 'triggered' if the federal fuel tax falls below the rate of 5 cents
per gallon. This legislation would not increase the tax  the  consumer
would  pay at the pump for every gallon of gas, but would maintain the
current tax rate and allow the State, not the federal  government,  to
use that money for desperately needed road and bridge repairs and mass
transit.

Currently the federal government collects this revenue and distributes
to  the  states  as  they  feel  is  appropriate.  With  the 'Trigger'
legislation the money collected by the state will enable New  York  to
utilize this important funding stream for critically needed repairs to
our  infrastructure  without actually increasing the taxes paid at the
gas pump. The  consumer  will  see  no  tax  increase  but  will  reap
tremendous  benefits  throughout  the  state  with  75  percent of the
revenue assigned solely to the dedicated highway and bridge trust fund

established pursuant to section eighty-nine-b of the state finance law
for road and bridges. The remaining 25 percent will  be  dedicated  to
the  mass  transportation  trust  fund established pursuant to section
eighty-nine-c  of  the  state  finance  law  to  be  spent   on   mass
transportation.  Additionally,  the  consumer  will  see  a  total tax
decrease of approximately $.05 per gallon of gas.

JUSTIFICATION:   New  York's  roads  and  bridges  are  in  deplorable
condition and our mass transit systems are also suffering greatly from
the  poor  economic  climate  and  New  York's-  inability  to control
spending. For many years, the state has seen fit  to  siphon  critical
revenue  intended  for  transportation  related  expenses  between non
transportation related purposes leaving our transportation system in a
shambles. This bill will rectify some of that  misguided  spending  by
focusing  gas  tax  revenue  solely  on  road  and  bridge  repair and
necessary mass transit expenditures.

Five other states have enacted similar statutes to be prepared to  use
these funds for transportation costs should the federal government let
the  collection of these dollars expire. California passed legislation
in 2011, Arkansas in 1953, Oklahoma in 1965, Nevada in  1973  and  the
Tennessee statute took effect in 2009.

Because New York State currently transfers more revenue to the Federal
Government  under  the  gas  tax  than  it  receives  back  in federal
transportation funding, this legislation would significantly  increase
the  funds  available for transportation should it be triggered by the
expiration of the federal tax.

FISCAL IMPLICATIONS:  Increased revenue for the state is undetermined.


EFFECTIVE DATE:  This act shall take effect immediately.

2013-S3290 (ACTIVE) - Bill Text download pdf

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

                                  3290

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen. KRUEGER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the creation of the  federal
  tax elimination supplemental tax

  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  284-b  to
read as follows:
  S  284-B.  FEDERAL TAX ELIMINATION SUPPLEMENTAL TAX. 1. IF THE FEDERAL
FUEL TAX IS BELOW THE RATE OF FIVE CENTS PER  GALLON,  THERE  IS  HEREBY
LEVIED  AND  IMPOSED  AN  EXCISE TAX OF NINE CENTS PER GALLON UPON MOTOR
FUEL (A) IMPORTED INTO OR CAUSED TO BE IMPORTED  INTO  THE  STATE  BY  A
DISTRIBUTOR  FOR USE, DISTRIBUTION, STORAGE OR SALE IN THE STATE OR UPON
MOTOR FUEL WHICH IS PRODUCED, REFINED, MANUFACTURED OR COMPOUNDED  BY  A
DISTRIBUTOR  IN THE STATE (WHICH ACTS SHALL HEREINAFTER IN THIS SUBDIVI-
SION BE ENCOMPASSED BY THE PHRASE "IMPORTED OR MANUFACTURED") OR (B)  IF
THE  TAX  HAS NOT BEEN IMPOSED PRIOR TO ITS SALE IN THIS STATE, WHICH IS
SOLD BY A DISTRIBUTOR (WHICH ACT, IN CONJUNCTION WITH THE ACTS DESCRIBED
IN PARAGRAPH (A) OF THIS SUBDIVISION, SHALL HEREINAFTER IN THIS  ARTICLE
BE  ENCOMPASSED  BY THE PHRASE "IMPORTED, MANUFACTURED OR SOLD"), EXCEPT
WHEN IMPORTED, MANUFACTURED OR SOLD UNDER CIRCUMSTANCES  WHICH  PRECLUDE
THE  COLLECTION  OF SUCH TAX BY REASON OF THE UNITED STATES CONSTITUTION
AND OF LAWS OF THE  UNITED  STATES  ENACTED  PURSUANT  THERETO  OR  WHEN
IMPORTED  OR  MANUFACTURED BY AN ORGANIZATION DESCRIBED IN PARAGRAPH ONE
OR TWO OF SUBDIVISION (A) OF SECTION  ELEVEN  HUNDRED  SIXTEEN  OF  THIS
CHAPTER  OR  A HOSPITAL INCLUDED IN THE ORGANIZATIONS DESCRIBED IN PARA-
GRAPH FOUR OF SUCH SUBDIVISION FOR ITS OWN USE OR CONSUMPTION AND EXCEPT
KERO-JET FUEL WHEN IMPORTED OR MANUFACTURED BY AN AIRLINE FOR USE IN ITS
AIRPLANES. PROVIDED, FURTHER, NO MOTOR FUEL SHALL  BE  INCLUDED  IN  THE
MEASURE  OF  THE TAX UNLESS IT SHALL HAVE PREVIOUSLY COME TO REST WITHIN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01849-01-3

S. 3290                             2

THE MEANING OF FEDERAL DECISIONAL LAW  INTERPRETING  THE  UNITED  STATES
CONSTITUTION.  ALL  TAX FOR THE PERIOD FOR WHICH A RETURN IS REQUIRED TO
BE FILED SHALL BE DUE ON THE DATE LIMITED FOR THE FILING OF  THE  RETURN
FOR  SUCH  PERIOD,  REGARDLESS  OF  WHETHER  A  RETURN  IS FILED BY SUCH
DISTRIBUTOR AS REQUIRED BY THIS ARTICLE OR WHETHER THE RETURN  WHICH  IS
FILED CORRECTLY SHOWS THE AMOUNT OF TAX DUE.
  2.  ALL  TAXES  COLLECTED  PURSUANT TO THIS SECTION SHALL BE DEPOSITED
PROPORTIONATELY INTO THE FOLLOWING ACCOUNTS: THREE-QUARTERS TO THE DEDI-
CATED HIGHWAY AND BRIDGE TRUST  FUND  ESTABLISHED  PURSUANT  TO  SECTION
EIGHTY-NINE-B OF THE STATE FINANCE LAW, AND ONE-QUARTER TO THE DEDICATED
MASS   TRANSPORTATION   TRUST   FUND  ESTABLISHED  PURSUANT  TO  SECTION
EIGHTY-NINE-C OF THE STATE FINANCE LAW.
  S 2. This act shall take effect immediately.

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Senate Bill S3290

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Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

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2013-S3290 (ACTIVE) - Details

2013-S3290 (ACTIVE) - Summary

2013-S3290 (ACTIVE) - Sponsor Memo

2013-S3290 (ACTIVE) - Bill Text download pdf

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Sponsored By

Liz Krueger

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Actions

2013-S3290 (ACTIVE) - Details

2013-S3290 (ACTIVE) - Summary

2013-S3290 (ACTIVE) - Sponsor Memo

2013-S3290 (ACTIVE) - Bill Text download pdf

Comments