Bill Text: NY A09933 | 2021-2022 | General Assembly | Introduced
Bill Title: Provides for a phased decrease of excise taxes and sales taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-04-19 - referred to ways and means [A09933 Detail]
Download: New_York-2021-A09933-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9933 IN ASSEMBLY April 19, 2022 ___________ Introduced by M. of A. WALCZYK -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to establishing limitations on excise and sales taxes on diesel motor fuel and motor fuel and to authorize cities having a population of one million or more and coun- ties to adopt local laws limiting taxes on diesel motor fuel and motor fuel The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 282-a of the tax law, as amended 2 by section 2 of part W of chapter 59 of the laws of 2013, is amended and 3 a new subdivision 1-a is added to read as follows: 4 1. [There] Subject to the provisions of subdivision one-a of this 5 section, there is hereby levied and imposed with respect to Diesel motor 6 fuel an excise tax of four cents per gallon upon the sale or use of 7 Diesel motor fuel in this state. 8 The excise tax is imposed on the first sale or use of Diesel motor 9 fuel to occur which is not exempt from tax under this article. Provided, 10 however, if the tax has not been imposed prior thereto, it shall be 11 imposed on the removal of highway Diesel motor fuel from a terminal, 12 other than by pipeline, barge, tanker or other vessel, or the delivery 13 of Diesel motor fuel to a filling station or into the fuel tank connect- 14 ing with the engine of a motor vehicle for use in the operation thereof 15 whichever event shall be first to occur. The tax shall be computed based 16 upon the number of gallons of Diesel motor fuel sold, removed or used or 17 the number of gallons of Diesel fuel delivered into the fuel tank of a 18 motor vehicle, as the case may be. Nothing in this article shall be 19 construed to require the payment of such excise tax more than once upon 20 the same Diesel motor fuel. Nor shall the collection of such tax be made 21 applicable to the sale or use of Diesel motor fuel under circumstances 22 which preclude the collection of such tax by reason of the United States 23 constitution and of laws of the United States enacted pursuant thereto. 24 Provided, further, no Diesel motor fuel shall be included in the measure 25 of the tax unless it shall have previously come to rest within the mean- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15269-02-2A. 9933 2 1 ing of federal decisional law interpreting the United States constitu- 2 tion. All tax for the period for which a return is required to be filed 3 shall be due on the date limited for the filing of the return for such 4 period, regardless of whether a return is filed as required by this 5 article or whether the return which is filed correctly shows the amount 6 of tax due. 7 1-a. The full amount of the tax imposed by this section shall apply to 8 sales of motor fuel at prices up to two dollars and twenty-five cents 9 per gallon. If the average price of motor fuel in the state exceeds two 10 dollars and twenty-five cents per gallon, the amount of tax imposed by 11 this section shall be reduced by one-quarter of a percentage point 12 (.0025) for every increment of five cents increase in the cost of motor 13 fuel per gallon. The tax imposed by this section shall be suspended 14 entirely if the average price of motor fuel in the state equals or 15 exceeds three dollars per gallon. If the average price of motor fuel in 16 the state falls below three dollars per gallon, the tax imposed by this 17 section shall be assessed in increases of one-quarter of a percentage 18 point (.0025) for every increment of five cents increase in the cost of 19 motor fuel per gallon until the average price of motor fuel in the state 20 decreases to two dollars and twenty-five cents per gallon, at which time 21 the full amount of tax imposed by this section shall apply to sales of 22 motor fuel. 23 § 2. Section 282-b of the tax law, as amended by section 1 of part EE 24 of chapter 63 of the laws of 2000, is amended to read as follows: 25 § 282-b. Additional Diesel motor fuel tax. 1. In addition to the tax 26 imposed by section two hundred eighty-two-a of this [chapter] article, a 27 like tax shall be imposed at the rate of three cents per gallon upon 28 sale or use within the state of Diesel motor fuel or upon the delivery 29 of Diesel motor fuel to a filling station or into the fuel tank of a 30 motor vehicle for use in the operation thereof. Except as otherwise 31 provided in this section, all of the provisions of this article shall 32 apply with respect to the additional tax imposed by this section to the 33 same extent as if it were imposed by said section two hundred eighty- 34 two-a. Beginning on April first, nineteen hundred ninety-one, four and 35 one-sixth per centum of the moneys received by the department pursuant 36 to the provisions of this section shall be deposited to the credit of 37 the emergency highway reconditioning and preservation fund reserve 38 account established pursuant to the provisions of paragraph (b) of 39 subdivision two of former section eighty-nine of the state finance law. 40 Beginning on April first, nineteen hundred ninety-one, four and one- 41 sixth per centum of the moneys received by the department pursuant to 42 the provisions of this section shall be deposited to the credit of the 43 emergency highway construction and reconstruction fund reserve account 44 established pursuant to the provisions of paragraph (b) of subdivision 45 two of former section eighty-nine-a of the state finance law. Beginning 46 on April first, nineteen hundred ninety-two, an additional eight and 47 one-third per centum of the moneys received by the department pursuant 48 to the provisions of this section shall be deposited to the credit of 49 the emergency highway reconditioning and preservation fund reserve 50 account established pursuant to the provisions of paragraph (b) of 51 subdivision two of former section eighty-nine of the state finance law. 52 Beginning on April first, nineteen hundred ninety-two, an additional 53 eight and one-third per centum of the moneys received by the department 54 pursuant to the provisions of this section shall be deposited to the 55 credit of the emergency highway construction and reconstruction fund 56 reserve account established pursuant to the provisions of paragraph (b)A. 9933 3 1 of subdivision two of former section eighty-nine-a of the state finance 2 law. Beginning on April first, two thousand one, seventy-five per centum 3 of the moneys received by the department pursuant to the provisions of 4 this section shall be deposited in the dedicated fund accounts pursuant 5 to subdivision (d) of section three hundred one-j of this chapter. 6 Beginning on April first, two thousand three, all of the moneys received 7 by the department pursuant to the provisions of this section shall be 8 deposited in the dedicated fund accounts pursuant to subdivision (d) of 9 section three hundred one-j of this chapter. 10 2. The full amount of the tax imposed by this section shall apply to 11 sales of motor fuel at prices up to two dollars and twenty-five cents 12 per gallon. If the average price of motor fuel in the state exceeds two 13 dollars and twenty-five cents per gallon, the amount of tax imposed by 14 this section shall be reduced by two-tenths of a percentage point (.002) 15 for every increment of five cents increase in the cost of motor fuel per 16 gallon. The tax imposed by this section shall be suspended entirely if 17 the average price of motor fuel in the state equals or exceeds three 18 dollars per gallon. If the average price of motor fuel in the state 19 falls below three dollars per gallon, the tax imposed by this section 20 shall be assessed in increases of two-tenths of a percentage point 21 (.002) for every increment of five cents increase in the cost of motor 22 fuel per gallon until the average price of motor fuel in the state 23 decreases to two dollars and twenty-five cents per gallon, at which time 24 the full amount of tax imposed by this section shall apply to sales of 25 motor fuel. 26 § 3. Section 282-c of the tax law, as amended by section 2 of part EE 27 of chapter 63 of the laws of 2000, is amended to read as follows: 28 § 282-c. Supplemental Diesel motor fuel tax. 1. In addition to the 29 taxes imposed by sections two hundred eighty-two-a and two hundred 30 eighty-two-b of this [chapter] article, a like tax shall be imposed at 31 the rate of one cent per gallon upon the sale or use within the state of 32 Diesel motor fuel or upon the delivery of Diesel motor fuel to a filling 33 station or into the fuel tank of a motor vehicle for use in the opera- 34 tion thereof. Except for paragraph (b) of subdivision three of section 35 two hundred eighty-nine-c of this article, all the provisions of this 36 article shall apply with respect to the supplemental tax imposed by this 37 section to the same extent as if it were imposed by said section two 38 hundred eighty-two-a. On and after the first day of October, nineteen 39 hundred seventy-two, twenty-five per centum of the monies received by 40 the department pursuant to the provisions of this section shall be 41 deposited to the credit of the emergency highway reconditioning and 42 preservation fund established pursuant to the provisions of former 43 section eighty-nine of the state finance law. Beginning on April first, 44 nineteen hundred eighty-three, twenty-five per centum of the monies 45 received by the department pursuant to the provisions of this section 46 shall be deposited to the credit of the emergency highway construction 47 and reconstruction fund established pursuant to the provisions of former 48 section eighty-nine-a of the state finance law. Beginning on April 49 first, nineteen hundred ninety, an additional twelve and one-half per 50 centum of the moneys received by the department pursuant to the 51 provisions of this section shall be deposited to the credit of the emer- 52 gency highway reconditioning and preservation fund reserve account 53 established pursuant to the provisions of paragraph (b) of subdivision 54 two of former section eighty-nine of the state finance law. Beginning on 55 April first, nineteen hundred ninety, an additional twelve and one-half 56 per centum of the moneys received by the department pursuant to theA. 9933 4 1 provisions of this section shall be deposited to the credit of the emer- 2 gency highway construction and reconstruction fund reserve account 3 established pursuant to the provisions of paragraph (b) of subdivision 4 two of former section eighty-nine-a of the state finance law. Beginning 5 on April first, nineteen hundred ninety-one, an additional twelve and 6 one-half per centum of the moneys received by the department pursuant to 7 the provisions of this section shall be deposited to the credit of the 8 emergency highway reconditioning and preservation fund reserve account 9 established pursuant to the provisions of paragraph (b) of subdivision 10 two of former section eighty-nine of the state finance law. Beginning on 11 April first, nineteen hundred ninety-one, an additional twelve and one- 12 half per centum of the moneys received by the department pursuant to the 13 provisions of this section shall be deposited to the credit of the emer- 14 gency construction and reconstruction fund reserve account established 15 pursuant to the provisions of paragraph (b) of subdivision two of former 16 section eighty-nine-a of the state finance law. Beginning on April 17 first, two thousand three, all of the moneys received by the department 18 pursuant to the provisions of this section shall be deposited in the 19 dedicated fund accounts pursuant to subdivision (d) of section three 20 hundred one-j of this chapter. 21 2. The full amount of the tax imposed by this section shall apply to 22 sales of motor fuel at prices up to two dollars and twenty-five cents 23 per gallon. If the average price of motor fuel in the state exceeds two 24 dollars and twenty-five cents per gallon, the amount of tax imposed by 25 this section shall be reduced by sixty-six hundredths of a percentage 26 point (.0066) for every increment of five cents increase in the cost of 27 motor fuel per gallon. The tax imposed by this section shall be 28 suspended entirely if the average price of motor fuel in the state 29 equals or exceeds three dollars per gallon. If the average price of 30 motor fuel in the state falls below three dollars per gallon, the tax 31 imposed by this section shall be assessed in increases of sixty-six 32 hundredths of a percentage point (.0066) for every increment of five 33 cents increase in the cost of motor fuel per gallon until the average 34 price of motor fuel in the state decreases to two dollars and twenty- 35 five cents per gallon, at which time the full amount of tax imposed by 36 this section shall apply to sales of motor fuel. 37 § 4. Subdivision 1 of section 284 of the tax law, as amended by chap- 38 ter 276 of the laws of 1986, is amended and a new subdivision 3 is added 39 to read as follows: 40 1. [There] Subject to the provisions of subdivision three of this 41 section, there is hereby levied and imposed an excise tax of four cents 42 per gallon upon motor fuel (a) imported into or caused to be imported 43 into the state by a distributor for use, distribution, storage or sale 44 in the state or upon motor fuel which is produced, refined, manufactured 45 or compounded by a distributor in the state (which acts shall hereinaft- 46 er in this subdivision be encompassed by the phrase "imported or manu- 47 factured") or (b) if the tax has not been imposed prior to its sale in 48 this state, which is sold by a distributor (which act, in conjunction 49 with the acts described in paragraph (a) of this subdivision, shall 50 hereinafter in this article be encompassed by the phrase "imported, 51 manufactured or sold"), except when imported, manufactured or sold under 52 circumstances which preclude the collection of such tax by reason of the 53 United States constitution and of laws of the United States enacted 54 pursuant thereto or when imported or manufactured by an organization 55 described in paragraph one or two of subdivision (a) of section eleven 56 hundred sixteen of this chapter or a hospital included in the organiza-A. 9933 5 1 tions described in paragraph four of such subdivision for its own use or 2 consumption and except kero-jet fuel when imported or manufactured by an 3 airline for use in its airplanes. Provided, further, no motor fuel shall 4 be included in the measure of the tax unless it shall have previously 5 come to rest within the meaning of federal decisional law interpreting 6 the United States constitution. All tax for the period for which a 7 return is required to be filed shall be due on the date limited for the 8 filing of the return for such period, regardless of whether a return is 9 filed by such distributor as required by this article or whether the 10 return which is filed correctly shows the amount of tax due. 11 3. The full amount of the tax imposed by this section shall apply to 12 sales of motor fuel at prices up to two dollars and twenty-five cents 13 per gallon. If the average price of motor fuel in the state exceeds two 14 dollars and twenty-five cents per gallon, the amount of tax imposed by 15 this section shall be reduced by one-quarter of a percentage point 16 (.0025) for every increment of five cents increase in the cost of motor 17 fuel per gallon. The tax imposed by this section shall be suspended 18 entirely if the average price of motor fuel in the state equals or 19 exceeds three dollars per gallon. If the average price of motor fuel in 20 the state falls below three dollars per gallon, the tax imposed by this 21 section shall be assessed in increases of one-quarter of a percentage 22 point (.0025) for every increment of five cents increase in the cost of 23 motor fuel per gallon until the average price of motor fuel in the state 24 decreases to two dollars and twenty-five cents per gallon, at which time 25 the full amount of tax imposed by this section shall apply to sales of 26 motor fuel. 27 § 5. Section 284-a of the tax law, as amended by section 3 of part EE 28 of chapter 63 of the laws of 2000, is amended to read as follows: 29 § 284-a. Additional motor fuel tax. 1. In addition to the tax imposed 30 by section two hundred eighty-four of this [chapter] article, a like tax 31 shall be imposed at the rate of three cents per gallon upon motor fuel 32 imported, manufactured or sold within this state by a distributor. 33 Except as otherwise provided in this section, all the provisions of this 34 article except subdivision two of section two hundred eighty-nine-e of 35 this article shall apply with respect to the additional tax imposed by 36 this section to the same extent as if it were imposed by said section 37 two hundred eighty-four. Beginning on April first, nineteen hundred 38 ninety-one, four and one-sixth per centum of the moneys received by the 39 department pursuant to the provisions of this section shall be deposited 40 to the credit of the emergency highway reconditioning and preservation 41 fund reserve account established pursuant to the provisions of paragraph 42 (b) of subdivision two of former section eighty-nine of the state 43 finance law. Beginning on April first, nineteen hundred ninety-one, 44 four and one-sixth per centum of the moneys received by the department 45 pursuant to the provisions of this section shall be deposited to the 46 credit of the emergency highway construction and reconstruction fund 47 reserve account established pursuant to the provisions of paragraph (b) 48 of subdivision two of former section eighty-nine-a of the state finance 49 law. Beginning on April first, nineteen hundred ninety-two, an addi- 50 tional eight and one-third per centum of the moneys received by the 51 department pursuant to the provisions of this section shall be deposited 52 to the credit of the emergency highway reconditioning and preservation 53 fund reserve account established pursuant to the provisions of paragraph 54 (b) of subdivision two of former section eighty-nine of the state 55 finance law. Beginning on April first, nineteen hundred ninety-two, an 56 additional eight and one-third per centum of the moneys received by theA. 9933 6 1 department pursuant to the provisions of this section shall be deposited 2 to the credit of the emergency highway construction and reconstruction 3 fund reserve account established pursuant to the provisions of paragraph 4 (b) of subdivision two of former section eighty-nine-a of the state 5 finance law. Beginning on April first, two thousand, seventy-five per 6 centum of the moneys received by the department pursuant to the 7 provisions of this section shall be deposited in the dedicated fund 8 accounts pursuant to subdivision (d) of section three hundred one-j of 9 this chapter. Beginning on April first, two thousand three, all of the 10 moneys received by the department pursuant to the provisions of this 11 section shall be deposited in the dedicated fund accounts pursuant to 12 subdivision (d) of section three hundred one-j of this chapter. 13 2. The full amount of the tax imposed by this section shall apply to 14 sales of motor fuel at prices up to two dollars and twenty-five cents 15 per gallon. If the average price of motor fuel in the state exceeds two 16 dollars and twenty-five cents per gallon, the amount of tax imposed by 17 this section shall be reduced by two-tenths of a percentage point (.002) 18 for every increment of five cents increase in the cost of motor fuel per 19 gallon. The tax imposed by this section shall be suspended entirely if 20 the average price of motor fuel in the state equals or exceeds three 21 dollars per gallon. If the average price of motor fuel in the state 22 falls below three dollars per gallon, the tax imposed by this section 23 shall be assessed in increases of two-tenths of a percentage point 24 (.002) for every increment of five cents increase in the cost of motor 25 fuel per gallon until the average price of motor fuel in the state 26 decreases to two dollars and twenty-five cents per gallon, at which time 27 the full amount of tax imposed by this section shall apply to sales of 28 motor fuel. 29 § 6. Section 284-c of the tax law, as amended by section 4 of part EE 30 of chapter 63 of the laws of 2000, is amended to read as follows: 31 § 284-c. Supplemental motor fuel tax. 1. In addition to the taxes 32 imposed by sections two hundred eighty-four and two hundred 33 eighty-four-a of this [chapter] article, a like tax shall be imposed at 34 the rate of one cent per gallon upon motor fuel imported, manufactured 35 or sold within this state by a distributor. Except for paragraph (b) of 36 subdivision three of section two hundred eighty-nine-c of this article, 37 all the provisions of this article shall apply with respect to the 38 supplemental tax imposed by this section to the same extent as if it 39 were imposed by said section two hundred eighty-four. On and after the 40 first day of October, nineteen hundred seventy-two, twenty-five per 41 centum of the monies received by the department pursuant to the 42 provisions of this section shall be deposited to the credit of the emer- 43 gency highway reconditioning and preservation fund established pursuant 44 to the provisions of former section eighty-nine of the state finance 45 law. Beginning on April first, nineteen hundred eighty-three, twenty- 46 five per centum of the monies received by the department pursuant to the 47 provisions of this section shall be deposited to the credit of the emer- 48 gency highway construction and reconstruction fund established pursuant 49 to the provisions of former section eighty-nine-a of the state finance 50 law. Beginning on April first, nineteen hundred ninety, an additional 51 twelve and one-half per centum of the monies received by the department 52 pursuant to the provisions of this section shall be deposited to the 53 credit of the emergency highway reconditioning and preservation fund 54 reserve account established pursuant to the provisions of paragraph (b) 55 of subdivision two of former section eighty-nine of the state finance 56 law. Beginning on April first, nineteen hundred ninety, an additionalA. 9933 7 1 twelve and one-half per centum of the moneys received by the department 2 pursuant to the provisions of this section shall be deposited to the 3 credit of the emergency highway construction and reconstruction fund 4 reserve account established pursuant to the provisions of paragraph (b) 5 of subdivision two of former section eighty-nine-a of the state finance 6 law. Beginning on April first, nineteen hundred ninety-one, an addi- 7 tional twelve and one-half per centum of the moneys received by the 8 department pursuant to the provisions of this section shall be deposited 9 to the credit of the emergency highway reconditioning and preservation 10 fund reserve account established pursuant to the provisions of paragraph 11 (b) of subdivision two of former section eighty-nine of the state 12 finance law. Beginning on April first, nineteen hundred ninety-one, an 13 additional twelve and one-half per centum of the moneys received by the 14 department pursuant to the provisions of this section shall be deposited 15 to the credit of the emergency highway construction and reconstruction 16 fund reserve account established pursuant to the provisions of paragraph 17 (b) of subdivision two of former section eighty-nine-a of the state 18 finance law. Beginning on April first, two thousand three, all of the 19 moneys received by the department pursuant to the provisions of this 20 section shall be deposited in the dedicated fund accounts pursuant to 21 subdivision (d) of section three hundred one-j of this chapter. 22 2. The full amount of the tax imposed by this section shall apply to 23 sales of motor fuel at prices up to two dollars and twenty-five cents 24 per gallon. If the average price of motor fuel in the state exceeds two 25 dollars and twenty-five cents per gallon, the amount of tax imposed by 26 this section shall be reduced by sixty-six hundredths of a percentage 27 point (.0066) for every increment of five cents increase in the cost of 28 motor fuel per gallon. The tax imposed by this section shall be 29 suspended entirely if the average price of motor fuel in the state 30 equals or exceeds three dollars per gallon. If the average price of 31 motor fuel in the state falls below three dollars per gallon, the tax 32 imposed by this section shall be assessed in increases of sixty-six 33 hundredths of a percentage point (.0066) for every increment of five 34 cents increase in the cost of motor fuel per gallon until the average 35 price of motor fuel in the state decreases to two dollars and twenty- 36 five cents per gallon, at which time the full amount of tax imposed by 37 this section shall apply to sales of motor fuel. 38 § 7. Subdivision (b) of section 1105 of the tax law is amended by 39 adding a new paragraph 5 to read as follows: 40 (5) Notwithstanding the provisions of of this subdivision, the full 41 amount of the tax imposed by this section shall apply to sales of motor 42 fuel at prices up to two dollars and twenty-five cents per gallon. If 43 the average price of motor fuel in the state exceeds two dollars and 44 twenty-five cents per gallon, the amount of tax imposed by this section 45 shall be reduced by one-quarter of a percentage point (.0025) for every 46 increment of five cents increase in the cost of motor fuel per gallon. 47 The tax imposed by this section shall be suspended entirely if the aver- 48 age price of motor fuel in the state equals or exceeds three dollars per 49 gallon. If the average price of motor fuel in the state falls below 50 three dollars per gallon, the tax imposed by this section shall be 51 assessed in increases of one-quarter of a percentage point (.0025) for 52 every increment of five cents increase in the cost of motor fuel per 53 gallon until the average price of motor fuel in the state decreases to 54 two dollars and twenty-five cents per gallon, at which time the full 55 amount of tax imposed by this section shall apply to sales of motor 56 fuel.A. 9933 8 1 § 8. Section 1201 of the tax law is amended by adding a new subdivi- 2 sion (n) to read as follows: 3 (n) Any city in this state having a population of one million or more, 4 acting through its local legislative body, may impose limitations on 5 taxes on diesel motor fuel and motor fuel in accordance with the 6 provisions of subdivision (b) of section eleven hundred five of this 7 chapter. 8 § 9. Section 1202 of the tax law is amended by adding a new subdivi- 9 sion (h) to read as follows: 10 (h) Any county in this state, except a county wholly within a city, 11 acting through its local legislative body, may impose limitations on 12 taxes on diesel motor fuel and motor fuel in accordance with the 13 provisions of subdivision (b) of section eleven hundred five of this 14 chapter. 15 § 10. This act shall take effect on the ninetieth day after it shall 16 have become a law and shall apply to sales of diesel motor fuel and 17 motor fuel occurring on and after such date.
