S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5556
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 16, 2023
                                ___________
 
 Introduced by M. of A. ANDERSON -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to establishing the green air
   travel tax, to amend the state finance law, in relation to  establish-
   ing  the  green fund, and to amend the environmental conservation law,
   in relation to establishing the  state  airline  community  resiliency
   board
 
   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 article 16  to  read
 as follows:
                                ARTICLE 16
                             TAX ON AIR TRAVEL
 SECTION 370. GREEN AIR TRAVEL TAX.
   § 370. GREEN  AIR  TRAVEL  TAX.  (A)  FOR PURPOSES OF THIS SECTION THE
 FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "AIRCRAFT" MEANS AN AIRPLANE BEING  OPERATED  BY  A  UNITED  STATES
 CERTIFICATED AIRLINE.
   2.  "BOARDING  PASS"  MEANS A PASSAGE TICKET ISSUED BY A UNITED STATES
 CERTIFICATED AIRLINE, REQUIRED BY ANY ONE PASSENGER FOR THE  TRANSPORTA-
 TION FROM HIS OR HER ORIGINAL POINT OF DEPARTURE TO A FINAL DESTINATION.
   (B)  THERE  IS HEREBY IMPOSED AND SHALL BE PAID UPON THE PURCHASE OF A
 BOARDING PASS BY ANY PERSON FOR AN AIRCRAFT WHICH IS FLYING TO OR FLYING
 FROM AN AIRPORT LOCATED WITHIN ANY  CITY  HAVING  A  POPULATION  OF  ONE
 MILLION  OR  MORE PERSONS. SUCH TAX SHALL BE IMPOSED ON SUCH PURCHASE AS
 FOLLOWS:
   1. A TAX OF EIGHT DOLLARS FOR AN ECONOMY BOARDING PASS  OR  EQUIVALENT
 THEREOF;
   2.  A  TAX  OF  FIFTEEN  DOLLARS FOR A BUSINESS CLASS BOARDING PASS OR
 EQUIVALENT THEREOF; OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10189-01-3
 A. 5556                             2
              

 
   3. A TAX OF TWENTY DOLLARS FOR A FIRST CLASS BOARDING PASS  OR  EQUIV-
 ALENT THEREOF.
   (C)  THE TAX IMPOSED PURSUANT TO SUBDIVISION (B) OF THIS SECTION SHALL
 APPLY AT THE POINT OF SALE OF THE BOARDING PASS. THE AIRLINE SHALL  PASS
 ON  THE  FULL AMOUNT OF SUCH TAX AS A CHARGE TO THE PERSON DURING HIS OR
 HER CHECKOUT.
   (D) SUCH TAX SHALL BE ITEMIZED ON ALL INVOICES,  RECEIPTS  OR  DOCKERS
 ISSUED TO A PERSON AT THE POINT OF SALE.
   (E)  ALL  TAXES  COLLECTED OR RECEIVED BY THE TAX COMMISSION UNDER THE
 TAXES IMPOSED BY THIS ARTICLE SHALL BE DEPOSITED AND DISPOSED OF  PURSU-
 ANT TO THE PROVISIONS OF SECTION ONE HUNDRED SEVENTY-ONE-A OF THIS CHAP-
 TER.
   §  2.  Subdivision  1  of  section 171-a of the tax law, as amended by
 chapter 129 of the laws of 2022, is amended to read as follows:
   1. All taxes, interest, penalties and fees collected  or  received  by
 the commissioner or the commissioner's duly authorized agent under arti-
 cles nine (except section one hundred eighty-two-a thereof and except as
 otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
 twelve-A (except as otherwise provided in section  two  hundred  eighty-
 four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
 section three hundred  twelve  thereof),  SIXTEEN,  eighteen,  nineteen,
 twenty  (except as otherwise provided in section four hundred eighty-two
 thereof), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two,  twenty-
 four,  twenty-four-A,  twenty-six,  twenty-eight  (except  as  otherwise
 provided in section eleven hundred two or eleven hundred three thereof),
 twenty-eight-A, twenty-eight-D (except as otherwise provided in  section
 eleven  hundred  ninety-seven,  twenty-nine-B,[,]  thirty-one (except as
 otherwise provided in  section  fourteen  hundred  twenty-one  thereof),
 thirty-three and thirty-three-A of this chapter shall be deposited daily
 in  one  account  with  such  responsible banks, banking houses or trust
 companies as may be designated by the comptroller, to the credit of  the
 comptroller.  Such  an account may be established in one or more of such
 depositories. Such deposits shall be kept separate and  apart  from  all
 other  money in the possession of the comptroller. The comptroller shall
 require adequate security from all such  depositories.    Of  the  total
 revenue  collected  or received under such articles of this chapter, the
 comptroller shall retain in the comptroller's hands such amount  as  the
 commissioner may determine to be necessary for refunds or reimbursements
 under  such articles of this chapter out of which amount the comptroller
 shall pay any refunds or reimbursements  to  which  taxpayers  shall  be
 entitled  under  the  provisions  of  such articles of this chapter. The
 commissioner and the comptroller shall maintain  a  system  of  accounts
 showing  the  amount  of  revenue collected or received from each of the
 taxes imposed by such articles. The  comptroller,  after  reserving  the
 amount  to  pay  such refunds or reimbursements, shall, on or before the
 tenth day of each month, pay into the state treasury to  the  credit  of
 the  general  fund  all  revenue deposited under this section during the
 preceding calendar month and remaining to the  comptroller's  credit  on
 the  last  day  of such preceding month, (i) except that the comptroller
 shall pay to the state department of  social  services  that  amount  of
 overpayments  of  tax  imposed by article twenty-two of this chapter and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount  to  be  credited  against  past-due  support
 pursuant to subdivision six of section one hundred seventy-one-c of this
 article,  (ii) and except that the comptroller shall pay to the New York
 state higher education services corporation and the state university  of
 A. 5556                             3

 New  York or the city university of New York respectively that amount of
 overpayments of tax imposed by article twenty-two of  this  chapter  and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount to be credited against the amount of defaults
 in  repayment  of guaranteed student loans and state university loans or
 city university loans  pursuant  to  subdivision  five  of  section  one
 hundred  seventy-one-d and subdivision six of section one hundred seven-
 ty-one-e of this article, (iii) and except further that, notwithstanding
 any law, the comptroller shall credit to the revenue arrearage  account,
 pursuant  to  section ninety-one-a of the state finance law, that amount
 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
 thereon, which is certified to the comptroller by  the  commissioner  as
 the  amount  to  be credited against a past-due legally enforceable debt
 owed to a state agency pursuant to paragraph (a) of subdivision  six  of
 section one hundred seventy-one-f of this article, provided, however, he
 shall  credit  to  the  special  offset  fiduciary  account, pursuant to
 section ninety-one-c of the state finance law, any such amount  credita-
 ble  as  a liability as set forth in paragraph (b) of subdivision six of
 section one hundred seventy-one-f  of  this  article,  (iv)  and  except
 further  that  the  comptroller  shall  pay to the city of New York that
 amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
 two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
 interest thereon that is certified to the comptroller by the commission-
 er as the amount to be credited against city of  New  York  tax  warrant
 judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
 article, (v) and except further that the  comptroller  shall  pay  to  a
 non-obligated  spouse that amount of overpayment of tax imposed by arti-
 cle twenty-two of this chapter and the interest on such amount which has
 been credited pursuant to section one hundred seventy-one-c, one hundred
 seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
 one  hundred seventy-one-l of this article and which is certified to the
 comptroller by the commissioner as the  amount  due  such  non-obligated
 spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
 a like amount which the comptroller shall pay into the treasury  to  the
 credit  of  the  general  fund  from amounts subsequently payable to the
 department of social services, the state university  of  New  York,  the
 city  university  of  New  York, or the higher education services corpo-
 ration, or the revenue arrearage account  or  special  offset  fiduciary
 account  pursuant  to  section ninety-one-a or ninety-one-c of the state
 finance law, as the case may be, whichever had been credited the  amount
 originally  withheld  from  such  overpayment, and (vii) with respect to
 amounts originally withheld from such overpayment  pursuant  to  section
 one  hundred  seventy-one-l  of this article and paid to the city of New
 York, the comptroller shall collect a like amount from the city  of  New
 York.
   §  3. The state finance law is amended by adding a new section 88-c to
 read as follows:
   § 88-C. GREEN FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTO-
 DY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE
 A FUND TO BE KNOWN AS THE "GREEN FUND".
   2. THE GREEN FUND SHALL CONSIST OF ALL THE REVENUES  RECEIVED  BY  THE
 DEPARTMENT  OF  TAXATION  AND  FINANCE PURSUANT TO SECTION THREE HUNDRED
 SEVENTY OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,  CREDITED,  OR
 TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
 A. 5556                             4
 
   3.  MONEYS IN THE GREEN FUND SHALL BE KEPT SEPARATE FROM AND SHALL NOT
 BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF  THE  COMMISSIONER
 OF TAXATION AND FINANCE AND THE COMPTROLLER.
   4. THE MONEYS OF THE FUND SHALL BE MADE AVAILABLE TO THE STATE AIRLINE
 COMMUNITY  RESILIENCY  BOARD FOR THE PURPOSE OF PROVIDING GRANTS TO NON-
 PROFITS, QUALIFIED COMMUNITY-BASED ORGANIZATIONS AND  LOCAL  GOVERNMENTS
 IN  COMMUNITIES  DISPROPORTIONALLY IMPACTED BY THE HEALTH DETRIMENTS AND
 QUALITY OF LIFE ISSUES ASSOCIATED WITH AIRLINE COMMUNITIES.
   § 4.  The environmental conservation law is amended by  adding  a  new
 section 19-0333 to read as follows:
 § 19-0333. STATE AIRLINE COMMUNITY RESILIENCY BOARD.
   1.  THERE  IS  HEREBY ESTABLISHED WITHIN THE DEPARTMENT A BOARD, TO BE
 KNOWN AS THE STATE AIRLINE COMMUNITY RESILIENCY BOARD. SUCH BOARD  SHALL
 CONSIST OF:
   (A) ONE MEMBER APPOINTED BY THE GOVERNOR;
   (B) ONE MEMBER APPOINTED BY THE ASSEMBLY;
   (C) ONE MEMBER APPOINTED BY THE SENATE;
   (D)  ONE  MEMBER  APPOINTED BY A QUALIFIED COMMUNITY ORGANIZATION FROM
 EACH OF THE FOLLOWING AIRPORTS:
   (I) JOHN F. KENNEDY INTERNATIONAL AIRPORT;
   (II) LAGUARDIA AIRPORT;
   (III) BUFFALO NIAGARA INTERNATIONAL AIRPORT;
   (IV) ALBANY INTERNATIONAL AIRPORT;
   (V) GREATER ROCHESTER INTERNATIONAL AIRPORT;
   (VI) SYRACUSE HANCOCK INTERNATIONAL AIRPORT;
   (VII) LONG ISLAND MACARTHUR AIRPORT;
   (VIII) WESTCHESTER COUNTY AIRPORT;
   (IX) STEWART INTERNATIONAL AIRPORT;
   (X) ELMIRA/CORNING REGIONAL AIRPORT; AND
   (XI) PLATTSBURGH INTERNATIONAL AIRPORT;
   (E) ONE MEMBER APPOINTED BY THE DEPARTMENT TO  REPRESENT  THE  DEPART-
 MENT;
   (F) ONE MEMBER APPOINTED BY THE DEPARTMENT OF TRANSPORTATION TO REPRE-
 SENT SUCH DEPARTMENT;
   (G) ONE MEMBER APPOINTED BY THE DEPARTMENT OF HEALTH TO REPRESENT SUCH
 DEPARTMENT; AND
   (H) TWO MEMBERS FROM ENVIRONMENTAL ADVOCACY BASED ORGANIZATIONS WITHIN
 THE STATE.
   2.  THE  GOVERNOR SHALL DESIGNATE ONE MEMBER WHO SHALL SERVE AS CHAIR-
 PERSON OF THE BOARD UNTIL THE EXPIRATION OF HIS OR HER  TERM.  A  MEMBER
 APPOINTED TO FILL A VACANCY SHALL BE APPOINTED FOR THE UNEXPIRED TERM OF
 THE MEMBER WHOM HE OR SHE IS TO SUCCEED.  ALL MEMBERS OF THE BOARD SHALL
 BE  APPOINTED  FOR  A  TERM  OF THREE YEARS. A MEMBER OF THE BOARD SHALL
 CONTINUE IN SUCH POSITION UPON THE EXPIRATION OF HIS OR HER  TERM  UNTIL
 SUCH  TIME  AS  HE  OR  SHE  IS  REAPPOINTED  OR HIS OR HER SUCCESSOR IS
 APPOINTED, AS THE CASE MAY BE. ALL MEMBERS SHALL BE VOTING MEMBERS.
   3. THE MEMBERS OF THE BOARD SHALL RECEIVE NO  COMPENSATION  FOR  THEIR
 SERVICES  BUT  SHALL  BE  ALLOWED  THEIR  ACTUAL  AND NECESSARY EXPENSES
 INCURRED IN THE PERFORMANCE OF THEIR FUNCTIONS HEREUNDER.
   4. NO MEMBER OF THE BOARD  SHALL  BE  DISQUALIFIED  FROM  HOLDING  ANY
 PUBLIC OFFICE OR EMPLOYMENT, NOR SHALL HE OR SHE FORFEIT ANY SUCH OFFICE
 OR  EMPLOYMENT,  BY  REASON  OF  HIS OR HER APPOINTMENT PURSUANT TO THIS
 SECTION, NOTWITHSTANDING THE PROVISIONS OF ANY OTHER GENERAL, SPECIAL OR
 LOCAL LAW, ORDINANCE OR CITY CHARTER.
   5. THE BOARD SHALL MAKE DETERMINATIONS REGARDING THE  DISBURSEMENT  OF
 FUNDS FROM THE GREEN FUND ESTABLISHED PURSUANT TO SECTION EIGHTY-EIGHT-C
 A. 5556                             5
 
 OF  THE  STATE  FINANCE LAW. SUCH FUNDS SHALL BE USED FOR THE PURPOSE OF
 PROVIDING GRANTS TO NON-PROFITS, QUALIFIED COMMUNITY-BASED ORGANIZATIONS
 AND LOCAL GOVERNMENTS IN COMMUNITIES DISPROPORTIONALLY IMPACTED  BY  THE
 HEALTH  DETRIMENTS  AND  QUALITY  OF LIFE ISSUES ASSOCIATED WITH AIRLINE
 COMMUNITIES.
   § 5. This act shall take effect on the first of January next  succeed-
 ing  the date on which it shall have become a law.  Effective immediate-
 ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
 necessary  for  the implementation of this act on its effective date are
 authorized to be made and completed on or before such effective date.