Bill Text: NY A03333 | 2023-2024 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A03333 Detail]

Download: New_York-2023-A03333-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3333

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 2, 2023
                                       ___________

        Introduced  by M. of A. CARROLL -- read once and referred to the Commit-
          tee on Ways and Means

        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:

     1    Section 1. The tax law is amended by adding a new article 12-B to read
     2  as follows:
     3                                ARTICLE 12-B
     4                            CARBON EMISSIONS TAX
     5                        ON CERTAIN HELICOPTER FLIGHTS
     6  Section 289-g. Definitions.
     7          289-h. Administration  of  the  carbon  emissions tax on certain
     8                   helicopter flights
     9          289-i. Carbon emissions tax on certain helicopter flights.
    10    § 289-g. Definitions. For the purposes of this article, the  following
    11  terms shall have the following meanings:
    12    1.  "Carbon  dioxide  equivalent" means a unit of measure denoting the
    13  amount of emissions from a greenhouse gas, expressed as  the  amount  of
    14  carbon dioxide by weight that produces the same global warming impact.
    15    2.  "Helicopter" means an aircraft, the support of which in the air is
    16  normally derived from airfoils mechanically rotated  about  an  approxi-
    17  mately vertical axis.
    18    3.  "Helicopter operator" means a person or entity which conducts non-
    19  essential helicopter flights within a city  with  a  population  of  one
    20  million or more.
    21    4.  "Non-essential  helicopter flight" means a helicopter flight other
    22  than those conducted:
    23    (a) for purposes of heavy-lift operations in support  of  construction
    24  and infrastructure maintenance;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05023-03-3
        A. 3333                             2

     1    (b)  for  purposes of public health and safety, including law enforce-
     2  ment, emergency response, disaster response, the  provision  of  medical
     3  services, and providing other services; or
     4    (c)  for  the benefit of the general public, including flights carried
     5  out for research or for official purposes by a news organization.
     6    § 289-h. Administration of the carbon emissions tax on  certain  heli-
     7  copter  flights.  1.  The department of environmental conservation shall
     8  administer the schedules of carbon emissions tax on  certain  helicopter
     9  flights  established pursuant to this article. Such tax shall be imposed
    10  on each helicopter operator at a rate and schedule to be  determined  by
    11  the  department of environmental conservation in accordance with section
    12  two hundred eighty-nine-i of this article for  non-essential  helicopter
    13  flights which were conducted in this state.
    14    2.  The  department and department of environmental conservation shall
    15  promulgate such rules and regulations as shall be necessary to implement
    16  the provisions of this article.
    17    3. The department and the  department  of  environmental  conservation
    18  shall  undertake  all  reasonable  efforts to collect charges authorized
    19  pursuant to this article at the first  point  of  distribution  or  sale
    20  within the state.
    21    §  289-i.  Carbon  emissions tax on certain helicopter flights. 1. The
    22  department and the department of environmental conservation shall estab-
    23  lish a carbon emissions tax on certain helicopter flights on all non-es-
    24  sential helicopter flights. Such tax shall be  based  on  department  of
    25  environmental  conservation calculations of annual metric tons of carbon
    26  dioxide equivalent emissions for the helicopter operator and  pegged  to
    27  the  current  federal  environmental  protection  agency  social cost of
    28  carbon calculated at the lowest discount rate. Such tax shall include an
    29  additional five percent per seat tax for  any  non-essential  helicopter
    30  flights  conducted  using  a  helicopter which produces more than thirty
    31  decibels while in operation.  Such tax shall be listed on  all  invoices
    32  and  receipts  for  non-essential helicopter flights as two items: (a) a
    33  "carbon emissions tax" with the portion of the tax for the flight  based
    34  on  the  carbon  dioxide equivalent of the flights' emissions; and (b) a
    35  "noise tax" with the portion of the tax for the  flight  from  the  five
    36  percent per seat.
    37    2.  In  the  fourth year of implementation, and biannually thereafter,
    38  the department of environmental conservation shall publish a report  for
    39  the  legislature and shall post the report on an internet website acces-
    40  sible to the public. Such report shall consider whether any increases or
    41  decreases in the carbon emissions tax on certain helicopter  flights  as
    42  authorized by this section are recommended to account for inflation, and
    43  to ensure progress towards reaching emissions levels to mitigate climate
    44  change in furtherance of established state policy.
    45    3. The department shall determine total taxable emissions annually for
    46  each  helicopter operator based on information that shall be provided in
    47  an annual report to the department  by  the  helicopter  operator  which
    48  shall include, but not be limited to:
    49    (a) total non-essential helicopter flights by helicopter model;
    50    (b) duration of non-essential helicopter flights by helicopter model;
    51    (c)  total number of seats on non-essential helicopter flights sold by
    52  helicopter model;
    53    (d) per seat value of non-essential  helicopter  flights  on  invoices
    54  provided to customers by helicopter model;
    55    (e)  per  seat value of non-essential helicopter flights by helicopter
    56  model;
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     1    (f) total amount of taxes collected under this article; and
     2    (g) any information required by the department by rule or regulation.
     3    4.  The  department  and  the department of environmental conservation
     4  shall be authorized to develop  any  rule  or  regulation  necessary  to
     5  collect  and  administer  the carbon emissions tax on certain helicopter
     6  flights authorized under this article.
     7    5. Notwithstanding any general or special law to the contrary, the tax
     8  authorized under this section shall not be  imposed  on  any  helicopter
     9  flights if such imposition is superseded by federal law or regulation.
    10    6.  All funds collected under this article shall be deposited into the
    11  environmental protection fund established by section ninety-two-s of the
    12  state finance law.
    13    § 2. This act shall take effect on the ninetieth day  after  it  shall
    14  have become a law. Effective immediately, the addition, amendment and/or
    15  repeal  of  any  rule  or regulation necessary for the implementation of
    16  this act on its effective date are authorized to be made  and  completed
    17  on or before such effective date.