NY State Senate Bill S8947

Archive: Last Bill Status - Signed by Governor

Introduced
In Committee
On Floor Calendar
- Passed Senate
- Passed Assembly
Delivered to Governor
Signed by Governor

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Actions

view actions (11)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 06, 2022	signed chap.187 delivered to governor
May 03, 2022	returned to senate passed assembly ordered to third reading rules cal.95 substituted for a10079
May 02, 2022	referred to ways and means delivered to assembly passed senate ordered to third reading cal.930
Apr 29, 2022	referred to rules

Votes

S8947 (ACTIVE) - Details

See Assembly Version of this Bill:: A10079
Law Section:: Taxation
Laws Affected:: Add Part RR §2-a, Chap 59 of 2022

S8947 (ACTIVE) - Summary

Provides special requirements for notice and mailing of local enactments electing a cents-per-gallon rate of sales and use tax and for the effective date of the repeal thereof.

S8947 (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S8947

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend part RR of chapter 59 of the laws of 2022 amending the
tax law relating to suspending the excise tax, prepaid sales tax and
state sales taxes on motor fuel and Diesel motor fuel, and authorizing
localities to elect a cents-per-gallon rate of tax on such fuels based
on four dollars, in relation to providing special requirements for
notice and mailing of local enactments electing a cents-per-gallon rate
of sales and use tax and for the effective date of the repeal thereof

 
PURPOSE:

Extend certification period for local counties to elect to suspend
certain taxes on motor fuel and diesel motor fuel and provide an expira-
tion and repeal of such election.

 
SUMMARY OF PROVISIONS:

Paragraph 1, allows a county who opts-in to suspend the excise tax,

prepaid sales tax and state sales taxes on motor fuel and Diesel motor
fuel to submit a certified copy of a local law, ordinance or resolution
making the election authorized by paragraph (4) of subdivision (m) of
section 1111 of the tax law that is to take effect on June 1, 2022 by
certified or registered mail to the Albany office of the Commissioner of
Taxation and Finance on or before May 16, 2022.

Paragraph 2, advises, such election shall expire and be deemed repealed
on January 1, 2023.

Paragraph 3, advises, the Commissioner of Taxation and Finance to accept
and give effect to an otherwise legally sufficient local law, ordinance
or resolution making the election provided for a repeal date of January
1, 2023 and that was properly mailed according to the provisions of
subdivision (d) of section 1210 of the tax law prior to the effective
date of that act to become a law if the locality notifies such commis-
sioner or his or her designee in writing no later than May 16, 2022,
that it intends such local law, ordinance or resolution to take effect
and to be repealed as provided therein.

 
EXISTING LAW:

Chapter 59 of the, laws of 2022 amends the tax law, in relation to
suspending the excise tax, prepaid sales tax and state sales taxes on
motor fuel and Diesel motor fuel, and authorizes localities to elect a
cents-per-gallon rate of tax on such fuels based on four dollars.

 
JUSTIFICATION:

In an effort to provide tax relief to New York families with rising fuel
costs, a suspension of certain taxes pertaining to motor fuel and Diesel
motor fuel, was enacted in Part RR of Chapter 59 of the laws of 2022
from June 1, 2022 until December 31, 2022.  This law authorizes locali-
ties to elect a cents-per-gallon rate of tax on such fuels based on four
dollars, in relation to providing special requirements for notice and
mailing of local enactments electing a cents-per-gallon rate of sales
and use tax.
However, according to the current tax law, in order for local counties
to opt-in they must make their election to cap the tax at $2.00, $3.00,
or $4.00 and send a certification of such election to the Commissioner
of Taxation and Finance by May 2, 2022, to take effect on June 1, 2022.
Most counties are unable to meet this deadline due to a number of
reasons including the mailing requirement and process as designated by
Tax and Finance. As such, the current law is being amended to extend the
certification time period until May 16, 2022, thereby giving each local-
ity enough time to respond should they choose to opt-in and suspend
certain taxes pertaining to motor fuel and Diesel motor fuel on June 1,
2022.

In addition, there is a technical fix to the law, in which Tax and
Finance has added that such election shall expire and be deemed repealed
on January 1, 2023.

 
LEGISLATIVE HISTORY:

Part RR, Chapter 59 of the laws of 2022

 
BUDGET IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately.

S8947 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8947
 
                             I N  S E N A T E
 
                              April 29, 2022
                                ___________
 
 Introduced  by  Sen.  GOUNARDES  -- (at request of the Governor) -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Rules
 
 AN  ACT  to amend part RR of chapter 59 of the laws of 2022 amending the
   tax law relating to suspending the excise tax, prepaid sales  tax  and
   state sales taxes on motor fuel and Diesel motor fuel, and authorizing
   localities to elect a cents-per-gallon rate of tax on such fuels based
   on  four  dollars,  in  relation to providing special requirements for
   notice and mailing of local  enactments  electing  a  cents-per-gallon
   rate  of  sales  and  use tax and for the effective date of the repeal
   thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Part RR of chapter 59 of the laws of 2022 amending the tax
 law relating to suspending the excise tax, prepaid sales tax  and  state
 sales taxes on motor fuel and Diesel motor fuel, and authorizing locali-
 ties to elect a cents-per-gallon rate of tax on such fuels based on four
 dollars, is amended by adding a new section 2-a to read as follows:
   §  2-A.  NOTWITHSTANDING  THE PROVISIONS OF SUBDIVISION (D) OF SECTION
 1210 OR PARAGRAPH (6) OF SUBDIVISION (M) OF SECTION 1111 OF THE TAX LAW,
 OR ANY OTHER LAW TO THE CONTRARY:
   (1) A CERTIFIED COPY OF A LOCAL LAW, ORDINANCE  OR  RESOLUTION  MAKING
 THE  ELECTION  AUTHORIZED BY PARAGRAPH (4) OF SUBDIVISION (M) OF SECTION
 1111 OF THE TAX LAW THAT IS TO TAKE EFFECT  ON  JUNE  1,  2022  MUST  BE
 MAILED  BY  CERTIFIED  OR  REGISTERED  MAIL  TO THE ALBANY OFFICE OF THE
 COMMISSIONER OF TAXATION AND FINANCE ON OR BEFORE MAY 16, 2022.
   (2) A LOCAL LAW, ORDINANCE OR RESOLUTION MAKING THE  ELECTION  AUTHOR-
 IZED  BY PARAGRAPH (4) OF SUBDIVISION (M) OF SECTION 1111 OF THE TAX LAW
 MAY PROVIDE THAT IT SHALL EXPIRE AND BE DEEMED REPEALED  ON  JANUARY  1,
 2023.
   (3)  THE  COMMISSIONER  OF  TAXATION  AND  FINANCE MAY ACCEPT AND GIVE
 EFFECT TO AN OTHERWISE LEGALLY SUFFICIENT LOCAL LAW, ORDINANCE OR RESOL-
 UTION MAKING THE ELECTION AUTHORIZED BY PARAGRAPH (4) OF SUBDIVISION (M)
 OF SECTION 1111 OF THE TAX LAW THAT PROVIDED FOR A REPEAL DATE OF  JANU-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD12043-01-2
 S. 8947                             2
 
 ARY  1, 2023 AND THAT WAS PROPERLY MAILED ACCORDING TO THE PROVISIONS OF
 SUBDIVISION (D) OF SECTION 1210 OF THE TAX LAW PRIOR  TO  THE  EFFECTIVE
 DATE  THIS  ACT  SHALL  HAVE  BECOME A LAW IF THE LOCALITY NOTIFIES SUCH
 COMMISSIONER  OR  HIS  OR  HER DESIGNEE IN WRITING NO LATER THAN MAY 16,
 2022 THAT IT INTENDS SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  TO  TAKE
 EFFECT AND TO BE REPEALED AS PROVIDED THEREIN.
   § 2. This act shall take effect immediately.

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The New York State Senate

senate Bill S8947

Sponsored By

Archive: Last Bill Status - Signed by Governor

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Votes

May 2, 2022 - floor Vote

Floor Vote: May 2, 2022

May 2, 2022 - Rules committee Vote

Rules Committee Vote: May 2, 2022

S8947 (ACTIVE) - Details

S8947 (ACTIVE) - Summary

S8947 (ACTIVE) - Sponsor Memo

S8947 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S8947

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Sponsored By

Andrew Gounardes

Archive: Last Bill Status - Signed by Governor

Your Voice

Actions

Votes

May 2, 2022 - floor Vote

Floor Vote: May 2, 2022

May 2, 2022 - Rules committee Vote

Rules Committee Vote: May 2, 2022

S8947 (ACTIVE) - Details

S8947 (ACTIVE) - Summary

S8947 (ACTIVE) - Sponsor Memo

S8947 (ACTIVE) - Bill Text download pdf

Comments