Bill Text: NY A04944 | 2021-2022 | General Assembly | Introduced


Bill Title: Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; increases the amount to be deposited over time.

Spectrum: Partisan Bill (Republican 28-1)

Status: (Introduced - Dead) 2022-06-01 - held for consideration in ways and means [A04944 Detail]

Download: New_York-2021-A04944-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          4944

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 9, 2021
                                       ___________

        Introduced  by  M.  of A. PALMESANO, BARCLAY, BLANKENBUSH, J. M. GIGLIO,
          GOODELL, BRABENEC, BYRNE, DeSTEFANO, MANKTELOW, MONTESANO,  MORINELLO,
          NORRIS,  REILLY, SALKA, TAGUE -- Multi-Sponsored by -- M. of A. ASHBY,
          BARNWELL, BYRNES, DiPIETRO, FITZPATRICK, FRIEND, HAWLEY, LALOR,  McDO-
          NOUGH,  B. MILLER,  M. MILLER,  RA, WALSH -- read once and referred to
          the Committee on Ways and Means

        AN ACT to amend the tax law and the state finance law,  in  relation  to
          providing  for the deposit into the dedicated highway and bridge trust
          fund of a portion of the sales tax revenue  from  the  sale  of  motor
          fuel; and to repeal certain provisions of the state finance law relat-
          ing thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1148 of the tax law, as amended by section  6-a  of
     2  part G of chapter 59 of the laws of 2019, is amended to read as follows:
     3    §  1148.  Deposit  and disposition of revenue. (a) All taxes, interest
     4  and penalties collected or received by the commissioner under this arti-
     5  cle shall be deposited and disposed of pursuant  to  the  provisions  of
     6  section one hundred seventy-one-a of this chapter; provided however, the
     7  comptroller  shall  on  or before the twelfth day of each month, pay all
     8  such taxes, interest and penalties  collected  under  this  article  and
     9  remaining  to  the comptroller's credit in such banks, banking houses or
    10  trust companies at the close of business on the last day of the  preced-
    11  ing month, into the general fund of the state treasury.
    12    (a-1)  Provided  however, before the funds may be distributed pursuant
    13  to subdivision (a) of this section, one cent of the taxes  collected  or
    14  received  by  the commissioner under this article for the retail sale of
    15  each gallon of motor fuel shall be deposited in the  special  obligation
    16  reserve  and  payment  account of the dedicated highway and bridge trust
    17  fund, established by section eighty-nine-b of the state finance law.
    18    (b) Provided however, [before] after the funds [may be]  are  distrib-
    19  uted pursuant to subdivision [(a)] (a-1) of this section but before such
    20  funds  are distributed pursuant to subdivision (a) of this section, such
    21  funds  shall  be  distributed  as   otherwise   provided   in   sections

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05248-01-1

        A. 4944                             2

     1  ninety-two-d,  ninety-two-h,  and  ninety-two-r of the state finance law
     2  and sections eleven hundred two, eleven hundred four and eleven  hundred
     3  nine of this article.
     4    (c)  Provided however, after funds are distributed pursuant to [subdi-
     5  vision] subdivisions (a-1) and (b) of this section but before such funds
     6  are distributed pursuant to subdivision (a) of this section, funds shall
     7  be deposited by the comptroller  into  the  New  York  central  business
     8  district  trust  fund  established pursuant to section ninety-nine-ff of
     9  the state finance law in accordance with the following schedule: (1)  in
    10  state  fiscal  year  two  thousand  nineteen  - two thousand twenty, one
    11  hundred twelve million five  hundred  thousand  dollars;  (2)  in  state
    12  fiscal  year  two thousand twenty - two thousand twenty-one, one hundred
    13  fifty million dollars; and (3) in state fiscal year two  thousand  twen-
    14  ty-one - two thousand twenty-two and every succeeding state fiscal year,
    15  an  amount  equal  to one hundred one percent of the amount deposited in
    16  the immediately preceding state fiscal year. The  funds  deposited  into
    17  the  New  York  central  business district trust fund shall be deposited
    18  monthly in equal installments.
    19    § 2. Subdivision (a-1) of section 1148 of the tax  law,  as  added  by
    20  section one of this act, is amended to read as follows:
    21    (a-1)  Provided  however, before the funds may be distributed pursuant
    22  to subdivision (a) of this section, [one cent] two cents  of  the  taxes
    23  collected  or  received  by  the commissioner under this article for the
    24  retail sale of each gallon of motor  fuel  shall  be  deposited  in  the
    25  special  obligation reserve and payment account of the dedicated highway
    26  and bridge trust fund, established by section eighty-nine-b of the state
    27  finance law.
    28    § 3. Subdivision (a-1) of section 1148 of the tax law, as  amended  by
    29  section two of this act, is amended to read as follows:
    30    (a-1)  Provided  however, before the funds may be distributed pursuant
    31  to subdivision (a) of this section,  [two]  three  cents  of  the  taxes
    32  collected  or  received  by  the commissioner under this article for the
    33  retail sale of each gallon of motor  fuel  shall  be  deposited  in  the
    34  special  obligation reserve and payment account of the dedicated highway
    35  and bridge trust fund, established by section eighty-nine-b of the state
    36  finance law.
    37    § 4. Subdivision (a-1) of section 1148 of the tax law, as  amended  by
    38  section three of this act, is amended to read as follows:
    39    (a-1)  Provided  however, before the funds may be distributed pursuant
    40  to subdivision (a) of this section, [three]  four  cents  of  the  taxes
    41  collected  or  received  by  the commissioner under this article for the
    42  retail sale of each gallon of motor  fuel  shall  be  deposited  in  the
    43  special  obligation reserve and payment account of the dedicated highway
    44  and bridge trust fund, established by section eighty-nine-b of the state
    45  finance law.
    46    § 5. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
    47  finance law, as amended by section 4 of chapter 368 of the laws of 2019,
    48  is amended to read as follows:
    49    (a)  The  special obligation reserve and payment account shall consist
    50  (i) of all moneys required to be deposited in the dedicated highway  and
    51  bridge  trust  fund  pursuant  to the provisions of sections two hundred
    52  five, two hundred  eighty-nine-e,  three  hundred  one-j,  five  hundred
    53  fifteen,  eleven  hundred  forty-eight and eleven hundred sixty-seven of
    54  the tax law, section four hundred one and article twelve-d of the  vehi-
    55  cle  and traffic law, and section thirty-one of chapter fifty-six of the
    56  laws of nineteen hundred ninety-three, (ii) all fees, fines or penalties

        A. 4944                             3

     1  collected by the commissioner of transportation and the commissioner  of
     2  motor  vehicles  pursuant  to  section  fifty-two, section three hundred
     3  twenty-six, section eighty-eight of the highway law, subdivision fifteen
     4  of  section  three  hundred  eighty-five of the vehicle and traffic law,
     5  section two of part U1 of chapter sixty-two of the laws of two  thousand
     6  three, subdivision (d) of section three hundred four-a, paragraph one of
     7  subdivision  (a)  and  subdivision  (d)  of  section three hundred five,
     8  subdivision six-a of section four hundred fifteen and subdivision (g) of
     9  section twenty-one hundred twenty-five of the vehicle and  traffic  law,
    10  section  fifteen  of  this  chapter, excepting moneys deposited with the
    11  state on account of betterments performed pursuant to subdivision  twen-
    12  ty-seven  or  subdivision thirty-five of section ten of the highway law,
    13  and section one hundred forty-five of the transportation law, (iii)  any
    14  moneys  collected  by  the  department  of  transportation  for services
    15  provided pursuant to agreements entered into in accordance with  section
    16  ninety-nine-r  of  the  general municipal law, and (iv) any other moneys
    17  collected therefor or credited or transferred  thereto  from  any  other
    18  fund, account or source.
    19    §  6.  Paragraph  (a)  of  subdivision  3 of section 89-b of the state
    20  finance law, as amended by section 5 of chapter 368 of the laws of 2019,
    21  is amended to read as follows:
    22    (a) The special obligation reserve and payment account  shall  consist
    23  (i)  of all moneys required to be deposited in the dedicated highway and
    24  bridge trust fund pursuant to the provisions  of  sections  two  hundred
    25  eighty-nine-e, three hundred one-j, five hundred fifteen, eleven hundred
    26  forty-eight  and eleven hundred sixty-seven of the tax law, section four
    27  hundred one and article twelve-d of the vehicle  and  traffic  law,  and
    28  section  thirty-one of chapter fifty-six of the laws of nineteen hundred
    29  ninety-three, (ii) all fees, fines or penalties collected by the commis-
    30  sioner of transportation and the commissioner of motor vehicles pursuant
    31  to section fifty-two, section three hundred twenty-six, section  eighty-
    32  eight  of  the highway law, subdivision fifteen of section three hundred
    33  eighty-five of the vehicle and traffic  law,  section  fifteen  of  this
    34  chapter, excepting moneys deposited with the state on account of better-
    35  ments  performed  pursuant  to  subdivision  twenty-seven or subdivision
    36  thirty-five of section ten of the highway law, and section  one  hundred
    37  forty-five  of the transportation law, (iii) any moneys collected by the
    38  department of transportation for services provided  pursuant  to  agree-
    39  ments  entered  into  in  accordance  with  section ninety-nine-r of the
    40  general municipal law, and (iv) any other moneys collected  therefor  or
    41  credited  or transferred thereto from any other fund, account or source.
    42  § 7. Paragraph (a) of subdivision 3 of section 89-b of the state finance
    43  law, as amended by section 8 of part UU of chapter 59  of  the  laws  of
    44  2018, is REPEALED.
    45    § 8. This act shall take effect April 1, 2021, provided, that:
    46    (a) section two of this act shall take effect April 1, 2022;
    47    (b) section three of this act shall take effect April 1, 2023;
    48    (c) section four of this act shall take effect April 1, 2024; and
    49    (d)  the  amendments to paragraph (a) of subdivision 3 of section 89-b
    50  of the state finance law, made by section five of  this  act,  shall  be
    51  subject  to  the  expiration and reversion of such paragraph pursuant to
    52  section 13 of part U1 of chapter 62 of the laws  of  2003,  as  amended,
    53  when upon such date the provisions of section six of this act shall take
    54  effect.
feedback