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.
LBD08906-02-2
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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 of
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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),
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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 be
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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;
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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.