NY State Senate Bill 2023-S5878

Senate Bill S5878

2023-2024 Legislative Session

Establishes a tax on carbon emissions from non-essential helicopter flights in cities with a population of one million or more

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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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Mar 20, 2023	referred to budget and revenue

co-Sponsors

2023-S5878 (ACTIVE) - Details

See Assembly Version of this Bill:: A3333
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add Art 12-B §§289-g - 289-i, Tax L

2023-S5878 (ACTIVE) - Summary

Establishes a tax on carbon emissions from non-essential helicopter flights in cities with a population of one million or more.

2023-S5878 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5878

SPONSOR: GONZALEZ
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax on carbon
emissions from non-essential helicopter flights in cities with a popu-
lation of one million or more

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill will impose a carbon tax and a noise tax on non-essential
helicopter flights in New York City. The revenue from these taxes will
be dedicated to and administered by the State's Environmental Protection
Fund.

 
SUMMARY OF PROVISIONS:

The bill adds a new article to the tax law. The state Department of
Taxation and Finance in conjunction with the Department of Environmental
Conservation ("DEC") will administer a new carbon emissions tax on non-
essential helicopter flights in New York City.  This tax will be pegged

to the Federal Environmental Protection Agency social cost of carbon
calculation. An additional "noise tax" per seat ticket or per flight
will also be imposed on non-essential flights. The noise tax will not
apply to helicopters that operate at lower than thirty decibels. Custom-
er receipts and invoices will list both the carbon tax and the noise tax
for the flight.

DEC shall issue a report to the legislature regarding implementation of
the tax and if it should be increased consistent with climate change
mitigation goals. Helicopter operations are required to report to DEC
regarding flights, costs and revenues.

Revenue for these taxes shall be dedicated to and administered by the
State's Environmental Protection Fund.

 
JUSTIFICATION:

Helicopter flights over New York City have negative impacts on the envi-
ronment and public health. Helicopters have been found to emit carbon
dioxide at volumes forty times higher than automobiles and the negative
health impacts of noise at the level produced by helicopters range from
high blood pressure to stress related conditions such as ulcers.

With many more New York City residents working from home as a result of
the pandemic helicopter noise complaints have surged to record highs of
nearly 26,000 in 2021 and nearly 23,000 as of December 1, 2022. Imposing
a carbon and noise tax on non-essential helicopter flights will send a
clear message to operators and their customers regarding the costs these
flights are imposing on New York City residents. Dedicating the revenue
to the State's Environmental Protection Fund will result in funding for
projects that will help ameliorate the adverse impacts of these helicop-
ter flights.

 
PRIOR LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

The taxes authorized in this legislation will generate additional reven-
ue for the state.

 
EFFECTIVE DATE:
Effective on the ninetieth day after becoming law.

2023-S5878 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5878
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 20, 2023
                                ___________
 
 Introduced  by Sen. GONZALEZ -- 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 a tax on carbon
   emissions from non-essential helicopter flights in cities with a popu-
   lation of one million or more

   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 12-B to read
 as follows:
                               ARTICLE 12-B
                           CARBON EMISSIONS TAX
                       ON CERTAIN HELICOPTER FLIGHTS
 SECTION 289-G. DEFINITIONS.
         289-H. ADMINISTRATION  OF  THE  CARBON  EMISSIONS TAX ON CERTAIN
                  HELICOPTER FLIGHTS
         289-I. CARBON EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS.
   § 289-G. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE, THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1.  "CARBON  DIOXIDE  EQUIVALENT" MEANS A UNIT OF MEASURE DENOTING THE
 AMOUNT OF EMISSIONS FROM A GREENHOUSE GAS, EXPRESSED AS  THE  AMOUNT  OF
 CARBON DIOXIDE BY WEIGHT THAT PRODUCES THE SAME GLOBAL WARMING IMPACT.
   2.  "HELICOPTER" MEANS AN AIRCRAFT, THE SUPPORT OF WHICH IN THE AIR IS
 NORMALLY DERIVED FROM AIRFOILS MECHANICALLY ROTATED  ABOUT  AN  APPROXI-
 MATELY VERTICAL AXIS.
   3.  "HELICOPTER OPERATOR" MEANS A PERSON OR ENTITY WHICH CONDUCTS NON-
 ESSENTIAL HELICOPTER FLIGHTS WITHIN A CITY  WITH  A  POPULATION  OF  ONE
 MILLION OR MORE.
   4.  "NON-ESSENTIAL  HELICOPTER FLIGHT" MEANS A HELICOPTER FLIGHT OTHER
 THAN THOSE CONDUCTED:
   (A) FOR PURPOSES OF HEAVY-LIFT OPERATIONS IN SUPPORT  OF  CONSTRUCTION
 AND INFRASTRUCTURE MAINTENANCE;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05023-05-3

 S. 5878                             2
 
   (B)  FOR  PURPOSES OF PUBLIC HEALTH AND SAFETY, INCLUDING LAW ENFORCE-
 MENT, EMERGENCY RESPONSE, DISASTER RESPONSE, THE  PROVISION  OF  MEDICAL
 SERVICES, AND PROVIDING OTHER SERVICES; OR
   (C)  FOR  THE BENEFIT OF THE GENERAL PUBLIC, INCLUDING FLIGHTS CARRIED
 OUT FOR RESEARCH OR FOR OFFICIAL PURPOSES BY A NEWS ORGANIZATION.
   § 289-H. ADMINISTRATION OF THE CARBON EMISSIONS TAX ON  CERTAIN  HELI-
 COPTER  FLIGHTS.  1.  THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL
 ADMINISTER THE SCHEDULES OF CARBON EMISSIONS TAX ON  CERTAIN  HELICOPTER
 FLIGHTS  ESTABLISHED PURSUANT TO THIS ARTICLE. SUCH TAX SHALL BE IMPOSED
 ON EACH HELICOPTER OPERATOR AT A RATE AND SCHEDULE TO BE  DETERMINED  BY
 THE  DEPARTMENT OF ENVIRONMENTAL CONSERVATION IN ACCORDANCE WITH SECTION
 TWO HUNDRED EIGHTY-NINE-I OF THIS ARTICLE FOR  NON-ESSENTIAL  HELICOPTER
 FLIGHTS WHICH WERE CONDUCTED IN THIS STATE.
   2.  THE  DEPARTMENT AND DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL
 PROMULGATE SUCH RULES AND REGULATIONS AS SHALL BE NECESSARY TO IMPLEMENT
 THE PROVISIONS OF THIS ARTICLE.
   3. THE DEPARTMENT AND THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION
 SHALL  UNDERTAKE  ALL  REASONABLE  EFFORTS TO COLLECT CHARGES AUTHORIZED
 PURSUANT TO THIS ARTICLE AT THE FIRST  POINT  OF  DISTRIBUTION  OR  SALE
 WITHIN THE STATE.
   §  289-I.  CARBON  EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS. 1. THE
 DEPARTMENT AND THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL ESTAB-
 LISH A CARBON EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS ON ALL NON-ES-
 SENTIAL HELICOPTER FLIGHTS. SUCH TAX SHALL BE  BASED  ON  DEPARTMENT  OF
 ENVIRONMENTAL  CONSERVATION CALCULATIONS OF ANNUAL METRIC TONS OF CARBON
 DIOXIDE EQUIVALENT EMISSIONS FOR THE HELICOPTER OPERATOR AND  PEGGED  AT
 FOUR  TIMES  THE  CURRENT FEDERAL ENVIRONMENTAL PROTECTION AGENCY SOCIAL
 COST OF CARBON CALCULATED AT THE LOWEST DISCOUNT RATE.  SUCH  TAX  SHALL
 INCLUDE  AN  ADDITIONAL  FIFTY DOLLAR PER SEAT TICKET TAX OR TWO HUNDRED
 DOLLAR PER FLIGHT TAX WHICHEVER IS GREATER FOR ANY  NON-ESSENTIAL  HELI-
 COPTER  FLIGHTS  CONDUCTED  USING  A HELICOPTER WHICH PRODUCES MORE THAN
 THIRTY DECIBELS WHILE IN OPERATION.   SUCH TAX SHALL BE  LISTED  ON  ALL
 INVOICES AND RECEIPTS FOR NON-ESSENTIAL HELICOPTER FLIGHTS AS TWO ITEMS:
 (A)  A "CARBON EMISSIONS TAX" WITH THE PORTION OF THE TAX FOR THE FLIGHT
 BASED ON THE CARBON DIOXIDE EQUIVALENT OF THE  FLIGHTS'  EMISSIONS;  AND
 (B)  A  "NOISE  TAX" WITH THE PORTION OF THE TAX FOR THE FLIGHT FROM THE
 PER SEAT TICKET OR PER FLIGHT TAX.
   2. IN THE FOURTH YEAR OF IMPLEMENTATION,  AND  BIANNUALLY  THEREAFTER,
 THE  DEPARTMENT OF ENVIRONMENTAL CONSERVATION SHALL PUBLISH A REPORT FOR
 THE LEGISLATURE AND SHALL POST THE REPORT ON AN INTERNET WEBSITE  ACCES-
 SIBLE TO THE PUBLIC. SUCH REPORT SHALL CONSIDER WHETHER ANY INCREASES OR
 DECREASES  IN  THE CARBON EMISSIONS TAX ON CERTAIN HELICOPTER FLIGHTS AS
 AUTHORIZED BY THIS SECTION ARE RECOMMENDED TO ACCOUNT FOR INFLATION, AND
 TO ENSURE PROGRESS TOWARDS REACHING EMISSIONS LEVELS TO MITIGATE CLIMATE
 CHANGE IN FURTHERANCE OF ESTABLISHED STATE POLICY.
   3. THE DEPARTMENT SHALL DETERMINE TOTAL TAXABLE EMISSIONS ANNUALLY FOR
 EACH HELICOPTER OPERATOR BASED ON INFORMATION THAT SHALL BE PROVIDED  IN
 AN  ANNUAL  REPORT  TO  THE  DEPARTMENT BY THE HELICOPTER OPERATOR WHICH
 SHALL INCLUDE, BUT NOT BE LIMITED TO:
   (A) TOTAL NON-ESSENTIAL HELICOPTER FLIGHTS BY HELICOPTER MODEL;
   (B) DURATION OF NON-ESSENTIAL HELICOPTER FLIGHTS BY HELICOPTER MODEL;
   (C) TOTAL NUMBER OF SEATS ON NON-ESSENTIAL HELICOPTER FLIGHTS SOLD  BY
 HELICOPTER MODEL;
   (D)  PER  SEAT  VALUE  OF NON-ESSENTIAL HELICOPTER FLIGHTS ON INVOICES
 PROVIDED TO CUSTOMERS BY HELICOPTER MODEL;
 S. 5878                             3
 
   (E) PER SEAT VALUE OF NON-ESSENTIAL HELICOPTER FLIGHTS  BY  HELICOPTER
 MODEL;
   (F) TOTAL AMOUNT OF TAXES COLLECTED UNDER THIS ARTICLE; AND
   (G) ANY INFORMATION REQUIRED BY THE DEPARTMENT BY RULE OR REGULATION.
   4.  THE  DEPARTMENT  AND  THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION
 SHALL BE AUTHORIZED TO DEVELOP  ANY  RULE  OR  REGULATION  NECESSARY  TO
 COLLECT  AND  ADMINISTER  THE CARBON EMISSIONS TAX ON CERTAIN HELICOPTER
 FLIGHTS AUTHORIZED UNDER THIS ARTICLE.
   5. NOTWITHSTANDING ANY GENERAL OR SPECIAL LAW TO THE CONTRARY, THE TAX
 AUTHORIZED UNDER THIS SECTION SHALL NOT BE  IMPOSED  ON  ANY  HELICOPTER
 FLIGHTS IF SUCH IMPOSITION IS SUPERSEDED BY FEDERAL LAW OR REGULATION.
   6.  ALL FUNDS COLLECTED UNDER THIS ARTICLE SHALL BE DEPOSITED INTO THE
 ENVIRONMENTAL PROTECTION FUND ESTABLISHED BY SECTION NINETY-TWO-S OF THE
 STATE FINANCE LAW.
   § 2. This act shall take effect on the ninetieth day  after  it  shall
 have become a law. Effective immediately, 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.

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Senate Bill S5878

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