Bill Text: NY A09224 | 2021-2022 | General Assembly | Introduced
Bill Title: Establishes a green air travel tax for all passengers who fly to or from an airport located in a city having a population of one million or more persons; establishes the green fund to be used for the purpose of providing grants to non-profits, qualified community-based organizations and local governments in communities disproportionally impacted by the health detriments and quality of life issues associated with airline communities; establishes the state airline community resiliency board to make determinations regarding how to spend monies from the green fund.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-02-09 - referred to ways and means [A09224 Detail]
Download: New_York-2021-A09224-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9224 IN ASSEMBLY February 9, 2022 ___________ Introduced by M. of A. ANDERSON -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to establishing the green air travel tax, to amend the state finance law, in relation to establish- ing the green fund, and to amend the environmental conservation law, in relation to establishing the state airline community resiliency board 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 16 to read 2 as follows: 3 ARTICLE 16 4 TAX ON AIR TRAVEL 5 Section 370. Green air travel tax. 6 § 370. Green air travel tax. (a) For purposes of this section the 7 following terms shall have the following meanings: 8 1. "aircraft" means an airplane being operated by a United States 9 certificated airline. 10 2. "boarding pass" means a passage ticket issued by a United States 11 certificated airline, required by any one passenger for the transporta- 12 tion from his or her original point of departure to a final destination. 13 (b) There is hereby imposed and shall be paid upon the purchase of a 14 boarding pass by any person for an aircraft which is flying to or flying 15 from an airport located within any city having a population of one 16 million or more persons. Such tax shall be imposed on such purchase as 17 follows: 18 1. a tax of eight dollars for an economy boarding pass or equivalent 19 thereof; 20 2. a tax of fifteen dollars for a business class boarding pass or 21 equivalent thereof; or 22 3. a tax of twenty dollars for a first class boarding pass or equiv- 23 alent thereof. 24 (c) The tax imposed pursuant to subdivision (b) of this section shall 25 apply at the point of sale of the boarding pass. The airline shall pass EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08906-02-2A. 9224 2 1 on the full amount of such tax as a charge to the person during his or 2 her checkout. 3 (d) Such tax shall be itemized on all invoices, receipts or dockers 4 issued to a person at the point of sale. 5 (e) All taxes collected or received by the tax commission under the 6 taxes imposed by this article shall be deposited and disposed of pursu- 7 ant to the provisions of section one hundred seventy-one-a of this chap- 8 ter. 9 § 2. Subdivision 1 of section 171-a of the tax law, as amended by 10 section 5 of part C of chapter 59 of the laws of 2021, is amended to 11 read as follows: 12 1. All taxes, interest, penalties and fees collected or received by 13 the commissioner or the commissioner's duly authorized agent under arti- 14 cles nine (except section one hundred eighty-two-a thereof and except as 15 otherwise provided in section two hundred five thereof), nine-A, 16 twelve-A (except as otherwise provided in section two hundred eighty- 17 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 18 section three hundred twelve thereof), sixteen, eighteen, nineteen, 19 twenty (except as otherwise provided in section four hundred eighty-two 20 thereof), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two, twenty- 21 four, twenty-four-A, twenty-six, twenty-eight (except as otherwise 22 provided in section eleven hundred two or eleven hundred three thereof), 23 twenty-eight-A, twenty-nine-B, thirty-one (except as otherwise provided 24 in section fourteen hundred twenty-one thereof), thirty-three and thir- 25 ty-three-A of this chapter shall be deposited daily in one account with 26 such responsible banks, banking houses or trust companies as may be 27 designated by the comptroller, to the credit of the comptroller. Such an 28 account may be established in one or more of such depositories. Such 29 deposits shall be kept separate and apart from all other money in the 30 possession of the comptroller. The comptroller shall require adequate 31 security from all such depositories. Of the total revenue collected or 32 received under such articles of this chapter, the comptroller shall 33 retain in the comptroller's hands such amount as the commissioner may 34 determine to be necessary for refunds or reimbursements under such arti- 35 cles of this chapter out of which amount the comptroller shall pay any 36 refunds or reimbursements to which taxpayers shall be entitled under the 37 provisions of such articles of this chapter. The commissioner and the 38 comptroller shall maintain a system of accounts showing the amount of 39 revenue collected or received from each of the taxes imposed by such 40 articles. The comptroller, after reserving the amount to pay such 41 refunds or reimbursements, shall, on or before the tenth day of each 42 month, pay into the state treasury to the credit of the general fund all 43 revenue deposited under this section during the preceding calendar month 44 and remaining to the comptroller's credit on the last day of such 45 preceding month, (i) except that the comptroller shall pay to the state 46 department of social services that amount of overpayments of tax imposed 47 by article twenty-two of this chapter and the interest on such amount 48 which is certified to the comptroller by the commissioner as the amount 49 to be credited against past-due support pursuant to subdivision six of 50 section one hundred seventy-one-c of this article, (ii) and except that 51 the comptroller shall pay to the New York state higher education 52 services corporation and the state university of New York or the city 53 university of New York respectively that amount of overpayments of tax 54 imposed by article twenty-two of this chapter and the interest on such 55 amount which is certified to the comptroller by the commissioner as the 56 amount to be credited against the amount of defaults in repayment ofA. 9224 3 1 guaranteed student loans and state university loans or city university 2 loans pursuant to subdivision five of section one hundred seventy-one-d 3 and subdivision six of section one hundred seventy-one-e of this arti- 4 cle, (iii) and except further that, notwithstanding any law, the comp- 5 troller shall credit to the revenue arrearage account, pursuant to 6 section ninety-one-a of the state finance law, that amount of overpay- 7 ment of tax imposed by article nine, nine-A, twenty-two, thirty, thir- 8 ty-A, thirty-B or thirty-three of this chapter, and any interest there- 9 on, which is certified to the comptroller by the commissioner as the 10 amount to be credited against a past-due legally enforceable debt owed 11 to a state agency pursuant to paragraph (a) of subdivision six of 12 section one hundred seventy-one-f of this article, provided, however, he 13 shall credit to the special offset fiduciary account, pursuant to 14 section ninety-one-c of the state finance law, any such amount credita- 15 ble as a liability as set forth in paragraph (b) of subdivision six of 16 section one hundred seventy-one-f of this article, (iv) and except 17 further that the comptroller shall pay to the city of New York that 18 amount of overpayment of tax imposed by article nine, nine-A, twenty- 19 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 20 interest thereon that is certified to the comptroller by the commission- 21 er as the amount to be credited against city of New York tax warrant 22 judgment debt pursuant to section one hundred seventy-one-l of this 23 article, (v) and except further that the comptroller shall pay to a 24 non-obligated spouse that amount of overpayment of tax imposed by arti- 25 cle twenty-two of this chapter and the interest on such amount which has 26 been credited pursuant to section one hundred seventy-one-c, one hundred 27 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 28 one hundred seventy-one-l of this article and which is certified to the 29 comptroller by the commissioner as the amount due such non-obligated 30 spouse pursuant to paragraph six of subsection (b) of section six 31 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 32 a like amount which the comptroller shall pay into the treasury to the 33 credit of the general fund from amounts subsequently payable to the 34 department of social services, the state university of New York, the 35 city university of New York, or the higher education services corpo- 36 ration, or the revenue arrearage account or special offset fiduciary 37 account pursuant to section ninety-one-a or ninety-one-c of the state 38 finance law, as the case may be, whichever had been credited the amount 39 originally withheld from such overpayment, and (vii) with respect to 40 amounts originally withheld from such overpayment pursuant to section 41 one hundred seventy-one-l of this article and paid to the city of New 42 York, the comptroller shall collect a like amount from the city of New 43 York. 44 § 3. Subdivision 1 of section 171-a of the tax law, as amended by 45 chapter 795 of the laws of 2021, is amended to read as follows: 46 1. All taxes, interest, penalties and fees collected or received by 47 the commissioner or the commissioner's duly authorized agent under arti- 48 cles nine (except section one hundred eighty-two-a thereof and except as 49 otherwise provided in section two hundred five thereof), nine-A, 50 twelve-A (except as otherwise provided in section two hundred eighty- 51 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 52 section three hundred twelve thereof), sixteen, eighteen, nineteen, 53 twenty (except as otherwise provided in section four hundred eighty-two 54 thereof), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two, twenty- 55 four, twenty-four-A, twenty-six, twenty-eight (except as otherwise 56 provided in section eleven hundred two or eleven hundred three thereof),A. 9224 4 1 twenty-eight-A, twenty-nine-B, twenty-nine-D (except as otherwise 2 provided in sections twelve hundred ninety-nine-L and twelve hundred 3 ninety-nine-M), thirty-one (except as otherwise provided in section 4 fourteen hundred twenty-one thereof), thirty-three and thirty-three-A of 5 this chapter shall be deposited daily in one account with such responsi- 6 ble banks, banking houses or trust companies as may be designated by the 7 comptroller, to the credit of the comptroller. Such an account may be 8 established in one or more of such depositories. Such deposits shall be 9 kept separate and apart from all other money in the possession of the 10 comptroller. The comptroller shall require adequate security from all 11 such depositories. Of the total revenue collected or received under such 12 articles of this chapter, the comptroller shall retain in the comp- 13 troller's hands such amount as the commissioner may determine to be 14 necessary for refunds or reimbursements under such articles of this 15 chapter out of which amount the comptroller shall pay any refunds or 16 reimbursements to which taxpayers shall be entitled under the provisions 17 of such articles of this chapter. The commissioner and the comptroller 18 shall maintain a system of accounts showing the amount of revenue 19 collected or received from each of the taxes imposed by such articles. 20 The comptroller, after reserving the amount to pay such refunds or 21 reimbursements, shall, on or before the tenth day of each month, pay 22 into the state treasury to the credit of the general fund all revenue 23 deposited under this section during the preceding calendar month and 24 remaining to the comptroller's credit on the last day of such preceding 25 month, (i) except that the comptroller shall pay to the state department 26 of social services that amount of overpayments of tax imposed by article 27 twenty-two of this chapter and the interest on such amount which is 28 certified to the comptroller by the commissioner as the amount to be 29 credited against past-due support pursuant to subdivision six of section 30 one hundred seventy-one-c of this article, (ii) and except that the 31 comptroller shall pay to the New York state higher education services 32 corporation and the state university of New York or the city university 33 of New York respectively that amount of overpayments of tax imposed by 34 article twenty-two of this chapter and the interest on such amount which 35 is certified to the comptroller by the commissioner as the amount to be 36 credited against the amount of defaults in repayment of guaranteed 37 student loans and state university loans or city university loans pursu- 38 ant to subdivision five of section one hundred seventy-one-d and subdi- 39 vision six of section one hundred seventy-one-e of this article, (iii) 40 and except further that, notwithstanding any law, the comptroller shall 41 credit to the revenue arrearage account, pursuant to section 42 ninety-one-a of the state finance law, that amount of overpayment of tax 43 imposed by article nine, nine-A, twenty-two, thirty, thirty-A, thirty-B 44 or thirty-three of this chapter, and any interest thereon, which is 45 certified to the comptroller by the commissioner as the amount to be 46 credited against a past-due legally enforceable debt owed to a state 47 agency pursuant to paragraph (a) of subdivision six of section one 48 hundred seventy-one-f of this article, provided, however, he shall cred- 49 it to the special offset fiduciary account, pursuant to section ninety- 50 one-c of the state finance law, any such amount creditable as a liabil- 51 ity as set forth in paragraph (b) of subdivision six of section one 52 hundred seventy-one-f of this article, (iv) and except further that the 53 comptroller shall pay to the city of New York that amount of overpayment 54 of tax imposed by article nine, nine-A, twenty-two, thirty, thirty-A, 55 thirty-B or thirty-three of this chapter and any interest thereon that 56 is certified to the comptroller by the commissioner as the amount to beA. 9224 5 1 credited against city of New York tax warrant judgment debt pursuant to 2 section one hundred seventy-one-l of this article, (v) and except 3 further that the comptroller shall pay to a non-obligated spouse that 4 amount of overpayment of tax imposed by article twenty-two of this chap- 5 ter and the interest on such amount which has been credited pursuant to 6 section one hundred seventy-one-c, one hundred seventy-one-d, one 7 hundred seventy-one-e, one hundred seventy-one-f or one hundred seven- 8 ty-one-l of this article and which is certified to the comptroller by 9 the commissioner as the amount due such non-obligated spouse pursuant to 10 paragraph six of subsection (b) of section six hundred fifty-one of this 11 chapter; and (vi) the comptroller shall deduct a like amount which the 12 comptroller shall pay into the treasury to the credit of the general 13 fund from amounts subsequently payable to the department of social 14 services, the state university of New York, the city university of New 15 York, or the higher education services corporation, or the revenue 16 arrearage account or special offset fiduciary account pursuant to 17 section ninety-one-a or ninety-one-c of the state finance law, as the 18 case may be, whichever had been credited the amount originally withheld 19 from such overpayment, and (vii) with respect to amounts originally 20 withheld from such overpayment pursuant to section one hundred seventy- 21 one-l of this article and paid to the city of New York, the comptroller 22 shall collect a like amount from the city of New York. 23 § 4. The state finance law is amended by adding a new section 88-c to 24 read as follows: 25 § 88-c. Green fund. 1. There is hereby established in the joint custo- 26 dy of the state comptroller and the commissioner of taxation and finance 27 a fund to be known as the "green fund". 28 2. The green fund shall consist of all the revenues received by the 29 department of taxation and finance pursuant to section three hundred 30 seventy of the tax law and all other moneys appropriated, credited, or 31 transferred thereto from any other fund or source pursuant to law. 32 3. Moneys in the green fund shall be kept separate from and shall not 33 be commingled with any other moneys in the custody of the commissioner 34 of taxation and finance and the comptroller. 35 4. The moneys of the fund shall be made available to the state airline 36 community resiliency board for the purpose of providing grants to non- 37 profits, qualified community-based organizations and local governments 38 in communities disproportionally impacted by the health detriments and 39 quality of life issues associated with airline communities. 40 § 5. The environmental conservation law is amended by adding a new 41 section 19-0331 to read as follows: 42 § 19-0331. State airline community resiliency board. 43 1. There is hereby established within the department a board, to be 44 known as the state airline community resiliency board. Such board shall 45 consist of: 46 (a) one member appointed by the governor; 47 (b) one member appointed by the assembly; 48 (c) one member appointed by the senate; 49 (d) one member appointed by a qualified community organization from 50 each of the following airports: 51 (i) John F. Kennedy international airport; 52 (ii) LaGuardia airport; 53 (iii) Buffalo Niagara international airport; 54 (iv) Albany international airport; 55 (v) Greater Rochester international airport; 56 (vi) Syracuse Hancock international airport;A. 9224 6 1 (vii) Long Island MacArthur airport; 2 (viii) Westchester county airport; 3 (ix) Stewart international airport; 4 (x) Elmira/Corning regional airport; and 5 (xi) Plattsburgh international airport; 6 (e) one member appointed by the department to represent the depart- 7 ment; 8 (f) one member appointed by the department of transportation to repre- 9 sent such department; 10 (g) one member appointed by the department of health to represent such 11 department; and 12 (h) two members from environmental advocacy based organizations within 13 the state. 14 2. The governor shall designate one member who shall serve as chair- 15 person of the board until the expiration of his or her term. A member 16 appointed to fill a vacancy shall be appointed for the unexpired term of 17 the member whom he or she is to succeed. All members of the board shall 18 be appointed for a term of three years. A member of the board shall 19 continue in such position upon the expiration of his or her term until 20 such time as he or she is reappointed or his or her successor is 21 appointed, as the case may be. All members shall be voting members. 22 3. The members of the board shall receive no compensation for their 23 services but shall be allowed their actual and necessary expenses 24 incurred in the performance of their functions hereunder. 25 4. No member of the board shall be disqualified from holding any 26 public office or employment, nor shall he or she forfeit any such office 27 or employment, by reason of his or her appointment pursuant to this 28 section, notwithstanding the provisions of any other general, special or 29 local law, ordinance or city charter. 30 5. The board shall make determinations regarding the disbursement of 31 funds from the green fund established pursuant to section eighty-eight-c 32 of the state finance law. Such funds shall be used for the purpose of 33 providing grants to non-profits, qualified community-based organizations 34 and local governments in communities disproportionally impacted by the 35 health detriments and quality of life issues associated with airline 36 communities. 37 § 6. This act shall take effect on the first of January next succeed- 38 ing the date on which it shall have become a law; provided however, that 39 the amendments to subdivision 1 of section 171-a of the tax law made by 40 section two of this act shall be subject to the expiration of such 41 subdivision pursuant to section 12 of chapter 90 of the laws of 2014, 42 when upon such date the provisions of section three of this act shall 43 take effect. Effective immediately, the addition, amendment and/or 44 repeal of any rule or regulation necessary for the implementation of 45 this act on its effective date are authorized to be made and completed 46 on or before such effective date.
