NY State Senate Bill 2021-S9516A

Senate Bill S9516A

2021-2022 Legislative Session

Provides for the suspension of taxes on gasoline and similar motor fuels between 04/01/2022 and 09/05/2023

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Aug 03, 2022	print number 9516a
Aug 03, 2022	amend and recommit to rules
Jul 29, 2022	referred to rules

Bill Amendments

Original

A (Active)

2021-S9516 - Details

Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Add §289-g, amd §§1115 & 301-b, Tax L; amd §392-i, Gen Bus L; amd §89-b, St Fin L

2021-S9516 - Summary

Provides for the suspension of taxes on gasoline and similar motor fuels between 04/01/2022 and 09/05/2023.

2021-S9516 - Sponsor Memo

                                 
BILL NUMBER: S9516

SPONSOR: MATTERA
 
TITLE OF BILL:

An act to amend the tax law and the general business law, in relation to
suspending taxes on gasoline and similar motor fuels between April 1,
2022 and September 5, 2023; and to amend the state finance law, in
relation to dedicated highway and bridge trust fund set asides; and
providing for the repeal of such provisions upon expiration thereof

 
PURPOSE:

To temporarily suspend the tax on gasoline and similar motor fuels
between April 1, 2022 and September 5, 2023.

 
SUMMARY:

Section 1. The tax law is amended by adding a new section 289-g

Section 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 47

Section 3. Section 301-b of the tax law is amended by adding a new
subdivision (k)

Section 4. Section 392-i of the general business law, as amended by
section 5 of part M-1 of chapter 109 of the laws of 2006, is amended to
read

Section 5. 5. Paragraph (f) of subdivision 3 of section 89-b of the
state finance law, as amended by chapter 56 of the laws of 1993, is
amended to read

Section 8. This act shall take effect immediately and shall expire and
be deemed repealed one year after such date.

 
JUSTIFICATION:

As fuel prices continue to soar throughout our state and nation, our
families are struggling to make ends meet and it is important that New
York State take immediate action to help. While there was some small
relief from out-of-control fuel prices in the 2022-23 budget, it fell
woefully short of providing the meaningful help to our residents.

Families across the state need and deserve more action from their
government to insulate them from the failures of national energy poli-
cies. This legislation will provide a temporary repeal of the full
amount of taxes on gas and diesel for motor vehicles as well home heat-
ing oil to provide New York families and businesses critically necessary
relief.

High fuel costs increase the price of every part of life, cause stress
on households and impact our economy negatively while we are still
recovering from the COVID-19 crisis. Just in gasoline taxes alone, this
would remove the 46 cents per gallon state sales tax and that have a
significant impact on New York residents. They will save at the pump
while driving and will receive relief at the stores while shopping.

By providing this relief from now through Labor Day of 2023, this legis-
lation will help them through the winter heating months and allow them
to enjoy the summer driving season. Hopefully, the national energy
crisis will have subsided and prices will return to some semblance of
rationality.

While the causes for increased fuel prices are numerous, this solution
will allow our still recovering economy to continue to rebuild while
protecting our residents.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed one year after such date.

2021-S9516 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9516
 
                             I N  S E N A T E
 
                               July 29, 2022
                                ___________
 
 Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law and the general business law, in relation to
   suspending taxes on gasoline and similar motor fuels between April  1,
   2022  and  September  5,  2023; and to amend the state finance law, in
   relation to dedicated highway and bridge trust fund  set  asides;  and
   providing for the repeal of such provisions upon expiration thereof
 
   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  289-g  to
 read as follows:
   § 289-G. EXEMPTION PERIOD FOR TAX ON GASOLINE AND SIMILAR MOTOR FUELS.
 NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY, TAXES
 PURSUANT TO THE PROVISIONS OF THIS ARTICLE SHALL NOT BE IMPOSED ON SALES
 MADE  DURING  THE PERIOD COMMENCING APRIL FIRST, TWO THOUSAND TWENTY-TWO
 AND ENDING SEPTEMBER FIFTH, TWO THOUSAND TWENTY-THREE.
   § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
 adding a new paragraph 47 to read as follows:
   (47) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, MOTOR
 FUEL  AND  DIESEL  MOTOR  FUEL  SUITABLE FOR USE IN OPERATION OF A MOTOR
 VEHICLE ENGINE, ON SALES MADE DURING THE PERIOD COMMENCING APRIL  FIRST,
 TWO  THOUSAND  TWENTY-TWO AND ENDING SEPTEMBER FIFTH, TWO THOUSAND TWEN-
 TY-THREE. THIS PARAGRAPH ONLY PERTAINS  TO  TAXES  IMPOSED  BY  SECTIONS
 ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
   §  3. Section 301-b of the tax law is amended by adding a new subdivi-
 sion (k) to read as follows:
   (K) ANY GALLONAGE SOLD BY  A  PETROLEUM  BUSINESS  DURING  THE  PERIOD
 COMMENCING  APRIL  FIRST,  TWO  THOUSAND TWENTY-TWO AND ENDING SEPTEMBER
 FIFTH, TWO THOUSAND TWENTY-THREE.
   § 4. Section 392-i of the general business law, as amended by  section
 5  of part M-1 of chapter 109 of the laws of 2006, is amended to read as
 follows:
   § 392-i. Prices reduced to reflect change in  sales  tax  computation.
 Every  person  engaged  in  the  retail sale of motor fuel and/or diesel
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD16175-01-2
 S. 9516                             2
 
 motor fuel or a  distributor  of  such  fuels,  as  defined  in  article
 twelve-A  of the tax law, shall reduce the price such person charges for
 motor fuel and/or diesel motor fuel in an amount equal to any  reduction
 in  taxes prepaid by the distributor or paid by retail customers result-
 ing from computing sales and compensating use AND OTHER taxes at a cents
 per gallon rate pursuant to the provisions of paragraph two of  subdivi-
 sion (e) and subdivision (m) of section eleven hundred eleven of the tax
 law,  SECTION TWO HUNDRED EIGHTY-NINE-G OF THE TAX LAW, PARAGRAPH FORTY-
 SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THE  TAX
 LAW, AND SECTION THREE HUNDRED ONE-B OF THE TAX LAW.
   §  5.  Paragraph  (f)  of  subdivision  3 of section 89-b of the state
 finance law, as amended by chapter 56 of the laws of 1993, is amended to
 read as follows:
   (f) In the event that the amount set aside by the comptroller pursuant
 to paragraph (e) of this subdivision is not sufficient to meet the dedi-
 cated highway and  bridge  trust  fund  cooperative  agreement  payments
 required  pursuant  to  a  certificate  or certificates submitted by the
 chairperson pursuant to subdivision two of section three hundred  eight-
 y-five  of the public authorities law, the comptroller shall immediately
 transfer first from the highway and bridge capital account, and then, if
 necessary, from the general fund to the special obligation  reserve  and
 payment  account,  an  amount  which,  when combined with the amount set
 aside pursuant to paragraph (e) of this subdivision, shall be sufficient
 to make the dedicated highway and bridge trust fund  cooperative  agree-
 ment  payments  required  pursuant  to such certificate or certificates.
 Following such an event, the comptroller shall,  immediately  set  aside
 the  amounts required pursuant to paragraph (e) of this subdivision, set
 aside and pay the next moneys received by the special obligation reserve
 and payment account to reimburse the general fund for moneys which  were
 transferred to the special obligation reserve and payment account pursu-
 ant  to  this  paragraph. Such amounts shall be set aside until the full
 amount of moneys transferred from the general fund shall have  been  set
 aside  and any such moneys set aside shall be transferred to the general
 fund no later than the  last  day  of  each  month,  PROVIDED,  HOWEVER,
 FOLLOWING  SUCH  AN  EVENT  OCCURRING  BETWEEN APRIL FIRST, TWO THOUSAND
 TWENTY-TWO, AND SEPTEMBER FIFTH, TWO THOUSAND TWENTY-THREE  THE  SPECIAL
 OBLIGATION  RESERVE  AND PAYMENT ACCOUNT SHALL NOT REIMBURSE THE GENERAL
 FUND FOR MONEYS,  WHICH  WERE  TRANSFERRED  TO  THE  SPECIAL  OBLIGATION
 RESERVE AND PAYMENT ACCOUNT.
   §  6. Notwithstanding any law to the contrary, a municipality may make
 the election to eliminate all taxes on gasoline and  diesel  motor  fuel
 pursuant  to  sections 1107 and 1108 of the tax law or article 29 of the
 tax law beginning April 1, 2022 and ending after September 5,  2023,  by
 local  law,  ordinance  or  resolution,  if  such municipality mails, by
 certified or registered mail, a certified copy of such local law,  ordi-
 nance  or  resolution to the commissioner of taxation and finance at his
 or her office in Albany on or before June 1, 2022.
   § 7. Notwithstanding any other provision of law to the  contrary,  the
 commissioner of taxation and finance shall promulgate and/or amend rules
 and  regulations  necessary  to  allow  for a refund of taxes which were
 prepaid on any product exempted by this act.
   § 8. This act shall take effect immediately and shall  expire  and  be
 deemed repealed one year after such date.

2021-S9516A (ACTIVE) - Details

Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Add §289-g, amd §§1115 & 301-b, Tax L; amd §392-i, Gen Bus L; amd §89-b, St Fin L

2021-S9516A (ACTIVE) - Summary

Provides for the suspension of taxes on gasoline and similar motor fuels between 04/01/2022 and 09/05/2023.

2021-S9516A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9516A

SPONSOR: MATTERA
 
TITLE OF BILL:

An act to amend the tax law and the general business law, in relation to
suspending taxes on gasoline and similar motor fuels between April 1,
2022 and September 5, 2023; and to amend the state finance law, in
relation to dedicated highway and bridge trust fund set asides; and
providing for the repeal of such provisions upon expiration thereof

 
PURPOSE:

To temporarily suspend the tax on gasoline and similar motor fuels
between April 1, 2022 and September 5, 2023.

 
SUMMARY:

Section 1. The tax law is amended by adding a new section 289-g

Section 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 47

Section 3. Section 301-b of the tax law is amended by adding a new
subdivision (k)

Section 4. Section 392-i of the general business law, as amended by
section 5 of part M-1 of chapter 109 of the laws of 2006, is amended to
read

Section 5. 5. Paragraph (f) of subdivision 3 of section 89-b of the
state finance law, as amended by chapter 56 of the laws of 1993, is
amended to read

Section 8. This act shall take effect immediately and shall expire and
be deemed repealed one year after such date.

 
JUSTIFICATION:

As fuel prices continue to soar throughout our state and nation, our
families are struggling to make ends meet and it is important that New
York State take immediate action to help. While there was some small
relief from out-of-control fuel prices in the 2022-23 budget, it fell
woefully short of providing the meaningful help to our residents.

Families across the state need and deserve more action from their
government to insulate them from the failures of national energy poli-
cies. This legislation will provide a temporary repeal of the full
amount of taxes on gas and diesel for motor vehicles as well home heat-
ing oil to provide New York families and businesses critically necessary
relief.

High fuel costs increase the price of every part of life, cause stress
on households and impact our economy negatively while we are still
recovering from the COVID-19 crisis. Just in gasoline taxes alone, this
would remove the 46 cents per gallon state sales tax and that have a
significant impact on New York residents. They will save at the pump
while driving and will receive relief at the stores while shopping.

By providing this relief from now through Labor Day of 2023, this legis-
lation will help them through the winter heating months and allow them
to enjoy the summer driving season. Hopefully, the national energy
crisis will have subsided and prices will return to some semblance of
rationality.

While the causes for increased fuel prices are numerous, this solution
will allow our still recovering economy to continue to rebuild while
protecting our residents.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed one year after such date.

2021-S9516A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9516--A
 
                             I N  S E N A T E
 
                               July 29, 2022
                                ___________
 
 Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
   printed to be  committed  to  the  Committee  on  Rules  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT to amend the tax law and the general business law, in relation to
   suspending  taxes on gasoline and similar motor fuels between April 1,
   2022 and September 5, 2023; and to amend the  state  finance  law,  in
   relation  to  dedicated  highway and bridge trust fund set asides; and
   providing for the repeal of such provisions upon expiration thereof
 
   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 289-g to
 read as follows:
   § 289-G. EXEMPTION PERIOD FOR TAX ON GASOLINE AND SIMILAR MOTOR FUELS.
 NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY, TAXES
 PURSUANT TO THE PROVISIONS OF THIS ARTICLE SHALL NOT BE IMPOSED ON SALES
 MADE DURING THE PERIOD COMMENCING APRIL FIRST, TWO  THOUSAND  TWENTY-TWO
 AND ENDING SEPTEMBER FIFTH, TWO THOUSAND TWENTY-THREE.
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, MOTOR
 FUEL AND DIESEL MOTOR FUEL SUITABLE FOR USE  IN  OPERATION  OF  A  MOTOR
 VEHICLE  ENGINE, ON SALES MADE DURING THE PERIOD COMMENCING APRIL FIRST,
 TWO THOUSAND TWENTY-TWO AND ENDING SEPTEMBER FIFTH, TWO  THOUSAND  TWEN-
 TY-THREE.  THIS  PARAGRAPH  ONLY  PERTAINS  TO TAXES IMPOSED BY SECTIONS
 ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
   § 3. Section 301-b of the tax law is amended by adding a new  subdivi-
 sion (k) to read as follows:
   (K)  ANY  GALLONAGE  SOLD  BY  A  PETROLEUM BUSINESS DURING THE PERIOD
 COMMENCING APRIL FIRST, TWO THOUSAND  TWENTY-TWO  AND  ENDING  SEPTEMBER
 FIFTH, TWO THOUSAND TWENTY-THREE.
   §  4. Section 392-i of the general business law, as amended by section
 5 of part M-1 of chapter 109 of the laws of 2006, is amended to read  as
 follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD16175-02-2
 S. 9516--A                          2
 
   §  392-i.  Prices  reduced to reflect change in sales tax computation.
 Every person engaged in the retail sale  of  motor  fuel  and/or  diesel
 motor  fuel  or  a  distributor  of  such  fuels,  as defined in article
 twelve-A of the tax law, shall reduce the price such person charges  for
 motor  fuel and/or diesel motor fuel in an amount equal to any reduction
 in taxes prepaid by the distributor or paid by retail customers  result-
 ing from computing sales and compensating use AND OTHER taxes at a cents
 per  gallon rate pursuant to the provisions of paragraph two of subdivi-
 sion (e) and subdivision (m) of section eleven hundred eleven of the tax
 law, SECTION TWO HUNDRED EIGHTY-NINE-G OF THE TAX LAW, PARAGRAPH  FORTY-
 SEVEN  OF  SUBDIVISION  (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX
 LAW, AND SECTION THREE HUNDRED ONE-B OF THE TAX LAW.
   § 5. Paragraph (f) of subdivision 3  of  section  89-b  of  the  state
 finance law, as amended by chapter 56 of the laws of 1993, is amended to
 read as follows:
   (f) In the event that the amount set aside by the comptroller pursuant
 to paragraph (e) of this subdivision is not sufficient to meet the dedi-
 cated  highway  and  bridge  trust  fund  cooperative agreement payments
 required pursuant to a certificate  or  certificates  submitted  by  the
 chairperson  pursuant to subdivision two of section three hundred eight-
 y-five of the public authorities law, the comptroller shall  immediately
 transfer first from the highway and bridge capital account, and then, if
 necessary,  from  the general fund to the special obligation reserve and
 payment account, an amount which, when  combined  with  the  amount  set
 aside pursuant to paragraph (e) of this subdivision, shall be sufficient
 to  make  the dedicated highway and bridge trust fund cooperative agree-
 ment payments required pursuant to  such  certificate  or  certificates.
 Following  such  an  event, the comptroller shall, immediately set aside
 the amounts required pursuant to paragraph (e) of this subdivision,  set
 aside and pay the next moneys received by the special obligation reserve
 and  payment account to reimburse the general fund for moneys which were
 transferred to the special obligation reserve and payment account pursu-
 ant to this paragraph. Such amounts shall be set aside  until  the  full
 amount  of  moneys transferred from the general fund shall have been set
 aside and any such moneys set aside shall be transferred to the  general
 fund  no  later  than  the  last  day  of each month, PROVIDED, HOWEVER,
 FOLLOWING SUCH AN EVENT OCCURRING  BETWEEN  APRIL  FIRST,  TWO  THOUSAND
 TWENTY-TWO,  AND  SEPTEMBER FIFTH, TWO THOUSAND TWENTY-THREE THE SPECIAL
 OBLIGATION RESERVE AND PAYMENT ACCOUNT SHALL NOT REIMBURSE  THE  GENERAL
 FUND  FOR  MONEYS,  WHICH  WERE  TRANSFERRED  TO  THE SPECIAL OBLIGATION
 RESERVE AND PAYMENT ACCOUNT.
   § 6. Notwithstanding any law to the contrary, a municipality may  make
 the  election  to  eliminate all taxes on gasoline and diesel motor fuel
 pursuant to sections 1107 and 1108 of the tax law or article 29  of  the
 tax  law  beginning April 1, 2022 and ending after September 5, 2023, by
 local law, ordinance or  resolution,  if  such  municipality  mails,  by
 certified  or registered mail, a certified copy of such local law, ordi-
 nance or resolution to the commissioner of taxation and finance  at  his
 or her office in Albany.
   §  7.  Notwithstanding any other provision of law to the contrary, the
 commissioner of taxation and finance shall promulgate and/or amend rules
 and regulations necessary to allow for a  refund  of  taxes  which  were
 prepaid on any product exempted by this act.
   §  8.  This  act shall take effect immediately and shall expire and be
 deemed repealed September 5, 2023.

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