senate Bill S3572A

2013-2014 Legislative Session

Relates to exempting certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes

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Archive: Last Bill Status - Passed Senate


  • 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 02, 2014 referred to ways and means
delivered to assembly
passed senate
May 29, 2014 ordered to third reading from special report cal.940
May 28, 2014 special report cal.940
May 07, 2014 print number 3572a
amend and recommit to finance
May 06, 2014 reported and committed to finance
Jan 08, 2014 referred to veterans, homeland security and military affairs
returned to senate
died in assembly
Jun 12, 2013 referred to ways and means
delivered to assembly
passed senate
Jun 11, 2013 ordered to third reading cal.1252
reported and committed to rules
May 07, 2013 reported and committed to finance
Feb 06, 2013 referred to veterans, homeland security and military affairs

Votes

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May 6, 2014 - Veterans, Homeland Security and Military Affairs committee Vote

S3572
12
0
committee
12
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 6, 2014

aye wr (1)

Jun 11, 2013 - Finance committee Vote

S3572
34
0
committee
34
Aye
0
Nay
2
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Jun 11, 2013 - Rules committee Vote

S3572
22
0
committee
22
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

May 7, 2013 - Veterans, Homeland Security and Military Affairs committee Vote

S3572
12
0
committee
12
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3572 - Bill Details

See Assembly Version of this Bill:
A6375A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1116, Tax L

S3572 - Bill Texts

view summary

Exempts certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes by such organization.

view sponsor memo
BILL NUMBER:S3572

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans organizations from tax on non-highway diesel motor fuel
used for heating purposes

PURPOSE: To provide a tax exemption on non-highway diesel motor fuel
used for heating purposes by veterans organizations described in Tax Law
section 1116(a)(5).

SUMMARY OF PROVISIONS:

Section one amends paragraph 5 of subdivision (b) of section 316 of the
tax law.

Section two - provides the effective date.

JUSTIFICATION: Currently, religious and charitable organizations
defined in Tax Law section 1116(a)(4) are exempt from paying tax on
non-highway diesel motor fuel if used for heating purposes; however,
veterans organizations are required to pay tax up front and apply for a
refund. For veteran organizations, who are primarily run by volunteers,
this is a burdensome process and often lead to months of waiting to
receive their refunds. This bill would remove the requirement of veter-
ans organization to file for a tax refund on heating oil and would
provide the exemption that is granted to religious and charitable organ-
izations.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect September 1, 2013, and shall
apply to sales made, uses occurring and services rendered on or after
such date, in accordance with applicable transitional provisions in
sections 1106 and 1217 of the tax law.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3572

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 6, 2013
                               ___________

Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs

AN ACT to amend the tax law, in relation to exempting  certain  veterans
  organizations from tax on non-highway diesel motor fuel used for heat-
  ing purposes

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

  Section 1. Paragraph 5 of subdivision (b) of section 1116 of  the  tax
law,  as  amended by chapter 619 of the laws of 1995, is amended to read
as follows:
  (5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail sales of motor fuel or diesel  motor  fuel  subject  to  the  tax
imposed  by  sections eleven hundred five and eleven hundred ten of this
article, except that purchases of such fuel by an organization described
in paragraph one or two of subdivision (a) of this section for  its  own
use  or  consumption,  purchases of motor fuel by a hospital included in
the organizations described in paragraph four of  such  subdivision  for
its  own  use  and consumption, purchases of motor fuel and diesel motor
fuel by a fire company or fire department, as defined in  section  three
of  the  volunteer  firefighters'  benefit  law or a voluntary ambulance
service, as defined in section three thousand one of the  public  health
law,  for  such department, company or service's own use and consumption
for use in firefighting vehicles, apparatus or equipment,  or  emergency
rescue or first aid response vehicles, apparatus or equipment, owned and
operated by such department, company or service if such company, depart-
ment  or  service  qualifies  as  an exempt organization pursuant to the
provisions of paragraph four of subdivision  (a)  of  this  section  and
purchases of diesel motor fuel by an organization described in paragraph
four OR FIVE of such subdivision for its own heating use and consumption

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08313-01-3

S. 3572                             2

shall  be  exempt  from  such tax required to be prepaid and from retail
sales and use taxes on such fuel.
  S  2. This act shall take effect September 1, 2013, and shall apply to
sales made, uses occurring and services rendered on or after such  date,
in  accordance  with applicable transitional provisions in sections 1106
and 1217 of the tax law.

Co-Sponsors

S3572A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A6375A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1116, Tax L

S3572A (ACTIVE) - Bill Texts

view summary

Exempts certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes by such organization.

view sponsor memo
BILL NUMBER:S3572A

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans organizations from tax on non-highway diesel motor
fuel used for heating purposes

PURPOSE:

To provide a tax exemption on non-highway diesel motor fuel used for
heating purposes by veterans organizations described in Tax Law
section 1116(a)(5).

SUMMARY OF PROVISIONS:

Section one - amends paragraph 5 of subdivision (b) of section 116 of
the tax law.

Section two - provides the effective date.

JUSTIFICATION:

Currently, religious and charitable organizations defined in Tax Law
section 1116(a)(4) are exempt from paying tax on non-highway diesel
motor fuel if used for heating purposes; however, veterans
organizations are required to pay tax up front and apply for a refund.
For veteran organizations, who are primarily run by volunteers, this
is a burdensome process and often lead to months of waiting to receive
their refunds. This bill would remove the requirement of veterans
organization to file for a tax refund on heating oil and would provide
the exemption that is granted to religious and charitable
organizations.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect September 1, 2014, and shall apply to sales
made, uses occurring and services rendered on or after such date, in
accordance with applicable transitional provisions in sections 1106
and 1217 of the tax law.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3572--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 6, 2013
                               ___________

Introduced  by  Sens.  SEWARD,  GIPSON, LARKIN -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Veter-
  ans,  Homeland  Security  and  Military  Affairs -- recommitted to the
  Committee on Veterans,  Homeland  Security  and  Military  Affairs  in
  accordance  with Senate Rule 6, sec. 8 -- 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, in relation to exempting certain veterans
  organizations from tax on non-highway diesel motor fuel used for heat-
  ing purposes

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

  Section  1.  Paragraph 5 of subdivision (b) of section 1116 of the tax
law, as amended by chapter 619 of the laws of 1995, is amended  to  read
as follows:
  (5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail  sales  of  motor  fuel  or  diesel motor fuel subject to the tax
imposed by sections eleven hundred five and eleven hundred ten  of  this
article, except that purchases of such fuel by an organization described
in  paragraph  one or two of subdivision (a) of this section for its own
use or consumption, purchases of motor fuel by a  hospital  included  in
the  organizations  described  in paragraph four of such subdivision for
its own use and consumption, purchases of motor fuel  and  diesel  motor
fuel  by  a fire company or fire department, as defined in section three
of the volunteer firefighters' benefit  law  or  a  voluntary  ambulance
service,  as  defined in section three thousand one of the public health
law, for such department, company or service's own use  and  consumption
for  use  in firefighting vehicles, apparatus or equipment, or emergency
rescue or first aid response vehicles, apparatus or equipment, owned and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08313-02-4

S. 3572--A                          2

operated by such department, company or service if such company, depart-
ment or service qualifies as an  exempt  organization  pursuant  to  the
provisions  of  paragraph  four  of  subdivision (a) of this section and
purchases of diesel motor fuel by an organization described in paragraph
four OR FIVE of such subdivision for its own heating use and consumption
shall  be  exempt  from  such tax required to be prepaid and from retail
sales and use taxes on such fuel.
  S 2. This act shall take effect September 1, 2014, and shall apply  to
sales  made, uses occurring and services rendered on or after such date,
in accordance with applicable transitional provisions in  sections  1106
and 1217 of the tax law.

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