The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7046
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 21, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the tax law, in relation to exempting from sales and
   compensating use taxes any empty propane tank, pre-filled propane tank
   or propane dispensed into a propane tank purchased by a restaurant  or
   food  service establishment for use in outdoor dining during the novel
   coronavirus (COVID-19) state disaster emergency
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 46 to read as follows:
   (46) ANY EMPTY  PROPANE  TANK,  PRE-FILLED  PROPANE  TANK  OR  PROPANE
 DISPENSED  INTO  A  PROPANE  TANK  PURCHASED  BY  ANY RESTAURANT OR FOOD
 SERVICE ESTABLISHMENT FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONA-
 VIRUS (COVID-19) STATE DISASTER EMERGENCY DECLARED BY  THE  GOVERNOR  IN
 EXECUTIVE  ORDER  NUMBER  TWO HUNDRED TWO ON MARCH SEVENTH, TWO THOUSAND
 TWENTY.
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 55 to read as follows:
   55.  SALES  TAX  PAID  ON PROPANE AND PROPANE TANKS FOR USE IN OUTDOOR
 DINING CREDIT. (A) FOR THE PERIOD BEGINNING JUNE  FOURTH,  TWO  THOUSAND
 TWENTY  AND ENDING ON THE EFFECTIVE DATE OF THIS SUBDIVISION, A TAXPAYER
 WHO OWNS A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE  ALLOWED  A
 CREDIT FOR SALES TAX PAID FOR ANY EMPTY PROPANE TANK, PRE-FILLED PROPANE
 TANK OR PROPANE DISPENSED INTO A PROPANE TANK PURCHASED BY SUCH TAXPAYER
 FOR  USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) STATE
 DISASTER EMERGENCY DECLARED BY THE GOVERNOR IN  EXECUTIVE  ORDER  NUMBER
 TWO HUNDRED TWO ON MARCH SEVENTH, TWO THOUSAND TWENTY.
   (B) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05609-02-1

 A. 7046                             2
 
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (lll) to read as follows:
   (LLL) SALES TAX PAID ON PROPANE AND PROPANE TANKS FOR USE  IN  OUTDOOR
 DINING  CREDIT.  (1)  FOR THE PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND
 TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBSECTION,  A  TAXPAYER
 WHO  OWNS  A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A
 CREDIT FOR SALES TAX PAID FOR ANY EMPTY PROPANE TANK, PRE-FILLED PROPANE
 TANK OR PROPANE DISPENSED INTO A PROPANE TANK PURCHASED BY SUCH TAXPAYER
 FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19)  STATE
 DISASTER  EMERGENCY  DECLARED  BY THE GOVERNOR IN EXECUTIVE ORDER NUMBER
 TWO HUNDRED TWO ON MARCH SEVENTH, TWO THOUSAND TWENTY.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
   (XLVI) SALES TAX PAID ON PROPANE   SALES TAX PAID ON PROPANE AND
 AND PROPANE TANKS FOR USE IN         PROPANE TANKS FOR USE IN
 OUTDOOR DINING CREDIT UNDER          OUTDOOR DINING CREDIT
 SUBSECTION (LLL)                     UNDER SUBDIVISION FIFTY-FIVE
                                      OF SECTION TWO HUNDRED TEN-B
   §  5. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, next commencing at least thirty days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
 that the commissioner of taxation and finance shall be authorized on and
 after  the date this act shall have become a law to take steps necessary
 to implement the provisions of this act on its effective date.