senate Bill S8479A

2021-2022 Legislative Session

Enacts the "gas tax holiday act of 2022"

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Your Voice

do you support this bill?

Please enter your contact information

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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 17, 2022 print number 8479a
Mar 17, 2022 amend and recommit to budget and revenue
Mar 04, 2022 referred to budget and revenue

S8479 - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add §45, amd §1817, Tax L; amd §89-b, St Fin L; amd §392-i, Gen Bus L

S8479 - Summary

Enacts the "gas tax holiday act of 2022"; provides that from the first of the month after the effective date of the section until December 31, 2022 the taxes imposed on retail sales of fuel gas, motor fuel and diesel motor fuel shall be exempt from certain taxes.

S8479 - Sponsor Memo

S8479 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8479
 
                             I N  S E N A T E
 
                               March 4, 2022
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, the state  finance  law,  and  the  general
   business  law,  in  relation  to  enacting the "gas tax holiday act of
   2022"
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "gas tax holiday act of 2022".
   § 2. The tax law is amended by adding a new  section  45  to  read  as
 follows:
   § 45. FUEL TAX HOLIDAY. (A) DEFINITIONS. FOR PURPOSES OF THIS SECTION:
   (1)  "APPLICABLE  PERIOD"  SHALL MEAN FROM THE FIRST OF THE MONTH NEXT
 SUCCEEDING THE EFFECTIVE DATE OF THIS  SECTION  UNTIL  DECEMBER  THIRTY-
 FIRST, TWO THOUSAND TWENTY-TWO.
   (2)  "DIESEL  MOTOR FUEL" AND "MOTOR FUEL" SHALL HAVE THE SAME MEANING
 AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (3) "FILLING STATION" SHALL HAVE  THE  SAME  MEANING  AS  SECTION  TWO
 HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (4)  "RETAIL  SALE"  AND "SOLD AT RETAIL" SHALL MEAN ANY SALE OF MOTOR
 FUEL OR DIESEL MOTOR FUEL AT A FILLING STATION TO A PERSON FOR USE IN  A
 MOTOR VEHICLE.
   (5)  "RETAIL  SELLER"  SHALL  MEAN  ANY PERSON WHO SELLS MOTOR FUEL OR
 DIESEL MOTOR FUEL AT RETAIL.
   (6) "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED  EIGHTY-
 TWO OF THIS CHAPTER.
   (B)  EXEMPTION  FROM  TAXATION. NOTWITHSTANDING ANY OTHER PROVISION OF
 LAW, RULE OR REGULATION TO THE CONTRARY, THE  TAXES  IMPOSED  ON  RETAIL
 SALES  OF  MOTOR  FUEL  AND DIESEL MOTOR FUEL MADE DURING THE APPLICABLE
 PERIOD SHALL BE EXEMPT FROM THE  TAXES  IMPOSED  BY  ARTICLES  TWELVE-A,
 THIRTEEN-A,  AND  TWENTY-EIGHT  OF THIS CHAPTER. IF THE RETAIL SELLER IS
 LOCATED WITHIN A MUNICIPALITY THAT HAS  ELECTED  TO  ELIMINATE  THE  TAX
 IMPOSED  PURSUANT  TO  ARTICLE  TWENTY-NINE  OF THIS CHAPTER, SUCH TAXES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14876-01-2

Co-Sponsors

S8479A (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add §45, amd §1817, Tax L; amd §89-b, St Fin L; amd §392-i, Gen Bus L

S8479A (ACTIVE) - Summary

Enacts the "gas tax holiday act of 2022"; provides that from the first of the month after the effective date of the section until December 31, 2022 the taxes imposed on retail sales of fuel gas, motor fuel and diesel motor fuel shall be exempt from certain taxes.

S8479A (ACTIVE) - Sponsor Memo

S8479A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8479--A
 
                             I N  S E N A T E
 
                               March 4, 2022
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law, the state  finance  law,  and  the  general
   business  law,  in  relation  to  enacting the "gas tax holiday act of
   2022"

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "gas tax holiday act of 2022".
   § 2. The tax law is amended by adding a new  section  45  to  read  as
 follows:
   § 45. FUEL TAX HOLIDAY. (A) DEFINITIONS. FOR PURPOSES OF THIS SECTION:
   (1)  "APPLICABLE  PERIOD"  SHALL MEAN FROM THE FIRST OF THE MONTH NEXT
 SUCCEEDING THE EFFECTIVE DATE OF THIS  SECTION  UNTIL  DECEMBER  THIRTY-
 FIRST, TWO THOUSAND TWENTY-TWO.
   (2)  "DIESEL  MOTOR FUEL" AND "MOTOR FUEL" SHALL HAVE THE SAME MEANING
 AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (3) "FILLING STATION" SHALL HAVE  THE  SAME  MEANING  AS  SECTION  TWO
 HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (4)  "FUEL GAS" SHALL HAVE THE SAME MEANING AS IN SECTION 1-103 OF THE
 ENERGY LAW.
   (5)  "RETAIL  SALE"  AND  "SOLD AT RETAIL" SHALL MEAN: (I) ANY SALE OF
 FUEL GAS; OR (II) ANY SALE OF MOTOR FUEL OR DIESEL MOTOR FUEL AT A FILL-
 ING STATION TO A PERSON FOR USE IN A MOTOR VEHICLE.
   (6) "RETAIL SELLER" SHALL MEAN ANY PERSON  WHO  SELLS  MOTOR  FUEL  OR
 DIESEL MOTOR FUEL AT RETAIL.
   (7)  "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED EIGHTY-
 TWO OF THIS CHAPTER.
   (8) "UTILITY" SHALL MEAN A MUNICIPALITY, TELEPHONE CORPORATION, UTILI-
 TY CORPORATION,  STEAM  CORPORATION,  WATERWORKS  CORPORATION, AN  ELEC-
 TRIC  CORPORATION, A GAS CORPORATION, AND A COMBINATION GAS AND ELECTRIC
 CORPORATION AS SUCH TERMS ARE DEFINED   IN   SECTION TWO OF  THE  PUBLIC
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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.