NY State Senate Bill 2013-S3889

Senate Bill S3889

2013-2014 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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to investigations and government operations
Feb 26, 2013	referred to investigations and government operations

2013-S3889 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in 2011-2012 Legislative Session:: S4880

2013-S3889 (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.

2013-S3889 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3889

TITLE  OF  BILL:    An  act  to  amend  the  tax  law,  in relation to
establishing a motor fuel holiday tax credit for the 2013 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 2013.

SUMMARY OF PROVISIONS:

Section  One  -  amends section 606 tax law by adding a new subsection
(vv). (vv) Motor fuel holiday tax credit. (1) Residents. For  the  tax
year beginning on January 1, 2013 and ending before January 1, 2014, 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 S6 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:  06/13/12 Amend and recommit to finance

FISCAL IMPLICATIONS:  Approximately $60 million to the state.

EFFECTIVE DATE:  Immediately.

2013-S3889 (ACTIVE) - Bill Text download pdf

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

                                  3889

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 26, 2013
                               ___________

Introduced  by  Sen.  BALL  --  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 establishing  a  motor  fuel
  holiday tax credit for the 2013 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 (vv) to read as follows:
  (VV)  MOTOR  FUEL  HOLIDAY TAX CREDIT. (1) RESIDENTS. FOR THE TAX YEAR
BEGINNING ON JANUARY FIRST, TWO  THOUSAND  THIRTEEN  AND  ENDING  BEFORE
JANUARY  FIRST,  TWO  THOUSAND  FOURTEEN,  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 ALLOW-
ABLE 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-
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07166-01-3

S. 3889                             2

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.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.