Assembly Bill A11583

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11583
 
                           I N  A S S E M B L Y
 
                               June 5, 2026
                                ___________
 
 Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Palmesano,
   Ra) -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to suspending certain taxes  on
   motor fuel and diesel motor fuel; and providing for the repeal of such
   provisions upon expiration thereof
 
   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 section 50  to  read
 as follows:
   § 50. SUSPENSION OF CERTAIN TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL.
 (A) DEFINITIONS. FOR PURPOSES OF THIS SECTION:
   (1)  "DISTRIBUTOR" SHALL HAVE THE SAME MEANING AS THAT TERM IS DEFINED
 IN SUBDIVISION ONE OF SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (2) "MOTOR FUEL" SHALL HAVE THE SAME MEANING AS THAT TERM  IS  DEFINED
 IN SUBDIVISION TWO OF SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (3)  "DIESEL  MOTOR  FUEL"  SHALL  MEAN "HIGHWAY DIESEL MOTOR FUEL" AS
 DEFINED IN SUBDIVISION SIXTEEN-A OF SECTION TWO  HUNDRED  EIGHTY-TWO  OF
 THIS CHAPTER.
   (4)  THE  TERMS  "RETAIL  SALE",  "SALE" AND "USE" SHALL HAVE THE SAME
 MEANINGS AS THOSE TERMS ARE DEFINED IN SECTION  ELEVEN  HUNDRED  ONE  OF
 THIS CHAPTER.
   (B) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE FOLLOWING TAXES
 SHALL  BE SUSPENDED BEGINNING ON JUNE FIRST, TWO THOUSAND TWENTY-SIX AND
 ENDING ON DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-SIX:
   (1) THE TAXES IMPOSED ON DIESEL  MOTOR  FUEL  BY  SUBDIVISION  ONE  OF
 SECTION  TWO HUNDRED EIGHTY-TWO-A, AND SECTIONS TWO HUNDRED EIGHTY-TWO-B
 AND TWO HUNDRED EIGHTY-TWO-C OF THIS CHAPTER;
   (2) THE TAXES IMPOSED ON MOTOR FUEL BY SECTIONS  TWO  HUNDRED  EIGHTY-
 FOUR,  TWO  HUNDRED  EIGHTY-FOUR-A AND TWO HUNDRED EIGHTY-FOUR-C OF THIS
 CHAPTER; AND
   (3) THE PREPAID SALES TAXES IMPOSED ON MOTOR  FUEL  AND  DIESEL  MOTOR
 FUEL BY SUBDIVISION (A) OF SECTION ELEVEN HUNDRED TWO OF THIS CHAPTER.
   (C)  NOTWITHSTANDING  ANY OTHER LAW TO THE CONTRARY, BEGINNING ON JUNE
 FIRST, TWO THOUSAND TWENTY-SIX AND ENDING ON DECEMBER THIRTY-FIRST,  TWO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD16003-02-6
 A. 11583                            2
 
 THOUSAND  TWENTY-SIX,  THE STATE SALES AND USE TAXES IMPOSED BY SECTIONS
 ELEVEN HUNDRED FIVE, ELEVEN HUNDRED NINE AND ELEVEN HUNDRED TEN OF  THIS
 CHAPTER  SHALL  NOT APPLY TO SALES OR USES OF MOTOR FUEL OR DIESEL MOTOR
 FUEL,  AND  THE PROVISIONS OF SUBDIVISION (E) AND PARAGRAPHS ONE AND TWO
 OF SUBDIVISION (M) OF SECTION ELEVEN  HUNDRED  ELEVEN  OF  THIS  CHAPTER
 SHALL  BE SUSPENDED. NOTHING IN THIS SUBDIVISION SHALL AFFECT THE APPLI-
 CATION OF THE TAXES IMPOSED PURSUANT TO THE AUTHORITY OF  ARTICLE  TWEN-
 TY-NINE OF THIS CHAPTER TO MOTOR FUEL OR DIESEL MOTOR FUEL.
   (D)  THE  TAXES  DESCRIBED IN SUBDIVISIONS (B) AND (C) OF THIS SECTION
 SHALL NOT BE INCLUDED IN THE PRICE OF MOTOR FUEL OR  DIESEL  MOTOR  FUEL
 SOLD FOR THE PERIOD BEGINNING ON JUNE FIRST, TWO THOUSAND TWENTY-SIX AND
 ENDING  ON  DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-SIX. ANY RETAILER
 THAT PURCHASES MOTOR FUEL OR DIESEL MOTOR FUEL DURING SUCH  PERIOD  UPON
 WHICH  SUCH TAXES WERE PREVIOUSLY PAID AND INCLUDED IN THE PRICE PAID BY
 SUCH RETAILER SHALL BE ENTITLED TO A REFUND OR CREDIT OF SUCH TAXES.
   (E) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, BEGINNING  ON  JUNE
 FIRST,  TWO THOUSAND TWENTY-SIX AND ENDING ON DECEMBER THIRTY-FIRST, TWO
 THOUSAND TWENTY-SIX, THE COMPOSITE RATES OF TAX APPLICABLE FOR  PURPOSES
 OF  SUBDIVISION  TWO OF SECTION FIVE HUNDRED THREE-A AND SUBDIVISION (B)
 OF SECTION FIVE HUNDRED TWENTY-THREE OF THIS CHAPTER SHALL BE DETERMINED
 WITHOUT REFERENCE TO THE SUSPENSION OF THE TAXES DESCRIBED  BY  SUBDIVI-
 SIONS  (B)  AND  (C)  OF  THIS  SECTION, BUT SHALL BE COMPUTED USING THE
 RESPECTIVE RATES IN EFFECT ON MAY THIRTY-FIRST, TWO THOUSAND TWENTY-SIX.
   (F) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, ON  OR
 BEFORE THE FIFTH DAY EACH MONTH FOR THE PERIOD BEGINNING JULY, TWO THOU-
 SAND TWENTY-SIX AND ENDING JANUARY, TWO THOUSAND TWENTY-SEVEN, THE COMP-
 TROLLER  SHALL, IN CONSULTATION WITH THE DIRECTOR OF THE DIVISION OF THE
 BUDGET, TRANSFER FROM THE GENERAL FUND TO THE MASS TRANSPORTATION  OPER-
 ATING  ASSISTANCE  FUND  CREATED  BY SECTION EIGHTY-EIGHT-A OF THE STATE
 FINANCE LAW, THE DEDICATED HIGHWAY AND BRIDGE TRUST FUND ESTABLISHED  BY
 SECTION EIGHTY-NINE-B OF SUCH LAW, AND THE DEDICATED MASS TRANSPORTATION
 TRUST  FUND  ESTABLISHED  BY  SECTION EIGHTY-NINE-C OF SUCH LAW, AMOUNTS
 EQUAL TO THE REVENUE DISTRIBUTED TO SUCH FUNDS FROM THE TAXES  DESCRIBED
 IN  SUBDIVISIONS  (B)  AND  (C) OF THIS SECTION IN STATE FISCAL YEAR TWO
 THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX, ADJUSTED BY THE CHANGE IN
 SUCH AMOUNTS PROJECTED FOR STATE FISCAL YEAR TWO  THOUSAND  TWENTY-SIX--
 TWO  THOUSAND  TWENTY-SEVEN  AS  IF THE SUSPENSION OF SUCH TAXES HAD NOT
 OCCURRED, AS REFLECTED IN THE STATE FISCAL YEAR TWO THOUSAND TWENTY-SIX-
 -TWO THOUSAND TWENTY-SEVEN ENACTED BUDGET.
   (G) EVERY PERSON ENGAGED IN THE RETAIL SALE OF MOTOR  FUEL  OR  DIESEL
 MOTOR  FUEL  OR  A  DISTRIBUTOR  OF  SUCH  FUELS,  SHALL COMPLY WITH THE
 PROVISIONS OF THIS SECTION BY REDUCING THE PRICES CHARGED FOR MOTOR FUEL
 AND DIESEL MOTOR FUEL IN AN AMOUNT  EQUAL  TO  ANY  REDUCTION  IN  TAXES
 PREPAID BY THE DISTRIBUTOR OR IMPOSED ON RETAIL CUSTOMERS RESULTING FROM
 THE  SUSPENSION  OF TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL UNDER THIS
 SECTION.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed December 31, 2026.