S T A T E O F N E W Y O R K
________________________________________________________________________
2281
2025-2026 Regular Sessions
I N A S S E M B L Y
January 16, 2025
___________
Introduced by M. of A. HAWLEY -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exemptions to the petroleum
business tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 301-b of the tax law is amended
by adding a new paragraph 9 to read as follows:
(9) DIESEL AND MOTOR FUEL USED IN THE OPERATION OF CRANES FOR OFF-ROAD
USE. FOR PURPOSES OF THIS PARAGRAPH, "CRANES" INCLUDE BUT ARE NOT LIMIT-
ED TO MOBILE CRANES, HYDRAULIC CRANES, CRAWLER CRANES, FLOATING CRANES,
TELESCOPIC CRANES, GANTRY CRANES, OR TOWER CRANES.
§ 2. This act shall take effect on the ninetieth day after it shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01052-01-5