Senate Bill S2174

2023-2024 Legislative Session

Establishes limitations on taxes on diesel motor fuel and motor fuel; authorizes certain local laws limiting taxes on motor fuel

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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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2023-S2174 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally
Versions Introduced in 2021-2022 Legislative Session:
S8728

2023-S2174 (ACTIVE) - Summary

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

2023-S2174 (ACTIVE) - Sponsor Memo

2023-S2174 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2174
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 Introduced  by  Sens. TEDISCO, BORRELLO, GALLIVAN, PALUMBO, WEIK -- 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, in relation to establishing limitations on
   excise and sales taxes and petroleum business taxes  on  diesel  motor
   fuel and motor fuel and to authorize cities having a population of one
   million  or  more  and  counties to adopt local laws limiting taxes on
   diesel motor fuel and motor fuel
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision 1 of section 282-a of the tax law, as amended
 by section 2 of part W of chapter 59 of the laws of 2013, is amended and
 a new subdivision 1-a is added to read as follows:
   1. [There] SUBJECT TO THE PROVISIONS  OF  SUBDIVISION  ONE-A  OF  THIS
 SECTION, THERE is hereby levied and imposed with respect to Diesel motor
 fuel  an  excise  tax  of  four cents per gallon upon the sale or use of
 Diesel motor fuel in this state.
   The excise tax is imposed on the first sale or  use  of  Diesel  motor
 fuel to occur which is not exempt from tax under this article. Provided,
 however,  if  the  tax  has  not been imposed prior thereto, it shall be
 imposed on the removal of highway Diesel motor  fuel  from  a  terminal,
 other  than  by pipeline, barge, tanker or other vessel, or the delivery
 of Diesel motor fuel to a filling station or into the fuel tank connect-
 ing with the engine of a motor vehicle for use in the operation  thereof
 whichever event shall be first to occur. The tax shall be computed based
 upon the number of gallons of Diesel motor fuel sold, removed or used or
 the  number  of gallons of Diesel fuel delivered into the fuel tank of a
 motor vehicle, as the case may be. Nothing  in  this  article  shall  be
 construed  to require the payment of such excise tax more than once upon
 the same Diesel motor fuel. Nor shall the collection of such tax be made
 applicable to the sale or use of Diesel motor fuel  under  circumstances
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06469-01-3
              

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