The New York State Senate

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

                                  8675

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                           September 25, 2017
                               ___________

Introduced  by M. of A. CAHILL, ENGLEBRIGHT -- read once and referred to
  the Committee on Governmental Operations

AN ACT to amend the executive law, in relation to  requiring  an  annual
  report of all fossil fuel related tax expenditures; and to provide for
  the expiration of fossil fuel related tax expenditures

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

  Section 1. Legislative findings.  The  legislature  hereby  finds  and
declares  that  the  use  of fossil fuels result in greenhouse gas emis-
sions. The state has a goal of  reducing  greenhouse  gas  emissions  by
eighty  percent  below  1990  levels  by  2050 to combat climate change.
Therefore, the state has an interest in reducing tax  expenditures  that
support  fossil  fuels. By creating a process through which the legisla-
ture would review existing fossil fuel tax  expenditures  on  a  regular
basis, the state can better ensure that they are in the public interest.
  §  2.  Subdivision 1 of section 181 of the executive law is amended by
adding two new paragraphs (c) and (d) to read as follows:
  (C) "FOSSIL FUEL" SHALL MEAN  COAL,  KEROSENE,  OIL,  OTHER  PETROLEUM
PRODUCTS,  AND FUEL GASES INCLUDING, BUT NOT LIMITED TO METHANE, NATURAL
GAS, LIQUIFIED NATURAL GAS AND MANUFACTURED FUEL GASES.
  (D) "FOSSIL FUEL RELATED TAX EXPENDITURES" SHALL MEAN TAX EXPENDITURES
THAT DIRECTLY SUPPORT, ENCOURAGE OR HAVE A SIGNIFICANT  RELATIONSHIP  TO
THE  PRODUCTION,  TRANSMISSION,  DISTRIBUTION,  TRANSPORTATION, STORAGE,
SALE, PURCHASE, DELIVERY, CONSUMPTION OR USE OF FOSSIL FUELS.
  § 3. Paragraphs (f) and (g) of subdivision 2 of  section  181  of  the
executive  law,  as added by chapter 23 of the laws of 1990, are amended
and two new paragraphs (h) and (i) are added to read as follows:
  (f) comment, if any, on the effectiveness and efficiency of other  tax
expenditures; [and]

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11175-04-7

A. 8675                             2

  (g)  general  cautionary  and advisory notes concerning limitations of
data, estimation procedures, sampling errors and imputed values,  promi-
nently displayed[.];
  (H)  AN  ENUMERATION  OF  ALL  FOSSIL  FUEL  RELATED TAX EXPENDITURES,
INCLUDING THE ANNUAL COST OF  SUCH  EXPENDITURES  AND  THEIR  EXPIRATION
DATES; AND
  (I)  ANY RECOMMENDATIONS OF THE GOVERNOR REGARDING CONTINUING, MODIFY-
ING OR REPEALING SUCH FOSSIL FUEL RELATED  TAX  EXPENDITURES,  AND  SUCH
OTHER  INFORMATION REGARDING SUCH TAX EXPENDITURES AS HE OR SHE MAY FEEL
USEFUL AND APPROPRIATE, IN CONSULTATION WITH THE STATE  ENERGY  PLANNING
BOARD.
  §  4.  Notwithstanding any other provisions of law, there shall be a 3
year expiration for all fossil fuel related tax expenditures, as defined
in paragraph (d) of subdivision 1 of section 181 of the  executive  law,
with  such  3  year period commencing on the effective date of this act;
provided, however, that if such an expenditure would otherwise expire or
be deemed repealed pursuant to law  upon  an  earlier  date,  then  such
expenditure  shall  expire or be deemed repealed upon such earlier date.
Any new fossil fuel related tax expenditure enacted by  the  legislature
after  the effective date of this act shall be subject to a 3 year expi-
ration commencing on the effective date of the act  which  enacted  such
expenditure.
  § 5. This act shall take effect immediately.