Bill Text: NY S06881 | 2017-2018 | General Assembly | Introduced

---

Bill Title: Requires the governor's tax expenditure reporting to include an enumeration of all fossil fuel related tax expenditures; imposes a 3 year expiration upon any fossil fuel related tax expenditures enacted.

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO FINANCE [S06881 Detail]

Download: New_York-2017-S06881-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          6881
                               2017-2018 Regular Sessions
                    IN SENATE
                                   September 22, 2017
                                       ___________
        Introduced  by  Sens.  KRUEGER,  AVELLA, BROOKS, DILAN, HOYLMAN, RIVERA,
          SERRANO -- read twice and ordered printed,  and  when  printed  to  be
          committed to the Committee on Rules
        AN  ACT  to  amend the executive law, in relation to requiring an annual
          report of all fossil fuel related tax expenditures; and to provide for
          the expiration of fossil fuel related tax expenditures
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Legislative  findings.  The  legislature hereby finds and
     2  declares that the use of fossil fuels result  in  greenhouse  gas  emis-
     3  sions.  The  state  has  a  goal of reducing greenhouse gas emissions by
     4  eighty percent below 1990 levels  by  2050  to  combat  climate  change.
     5  Therefore,  the  state has an interest in reducing tax expenditures that
     6  support fossil fuels. By creating a process through which  the  legisla-
     7  ture  would  review  existing  fossil fuel tax expenditures on a regular
     8  basis, the state can better ensure that they are in the public interest.
     9    § 2. Subdivision 1 of section 181 of the executive law is  amended  by
    10  adding two new paragraphs (c) and (d) to read as follows:
    11    (c)  "Fossil  fuel"  shall  mean  coal, kerosene, oil, other petroleum
    12  products, and fuel gases including, but not limited to methane,  natural
    13  gas, liquified natural gas and manufactured fuel gases.
    14    (d) "Fossil fuel related tax expenditures" shall mean tax expenditures
    15  that  directly  support, encourage or have a significant relationship to
    16  the production,  transmission,  distribution,  transportation,  storage,
    17  sale, purchase, delivery, consumption or use of fossil fuels.
    18    §  3.  Paragraphs  (f)  and (g) of subdivision 2 of section 181 of the
    19  executive law, as added by chapter 23 of the laws of 1990,  are  amended
    20  and two new paragraphs (h) and (i) are added to read as follows:
    21    (f)  comment, if any, on the effectiveness and efficiency of other tax
    22  expenditures; [and]
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11175-04-7
        S. 6881                             2
     1    (g) general cautionary and advisory notes  concerning  limitations  of
     2  data,  estimation procedures, sampling errors and imputed values, promi-
     3  nently displayed[.];
     4    (h)  an  enumeration  of  all  fossil  fuel  related tax expenditures,
     5  including the annual cost of  such  expenditures  and  their  expiration
     6  dates; and
     7    (i)  any recommendations of the governor regarding continuing, modify-
     8  ing or repealing such fossil fuel related  tax  expenditures,  and  such
     9  other  information regarding such tax expenditures as he or she may feel
    10  useful and appropriate, in consultation with the state  energy  planning
    11  board.
    12    §  4.  Notwithstanding any other provisions of law, there shall be a 3
    13  year expiration for all fossil fuel related tax expenditures, as defined
    14  in paragraph (d) of subdivision 1 of section 181 of the  executive  law,
    15  with  such  3  year period commencing on the effective date of this act;
    16  provided, however, that if such an expenditure would otherwise expire or
    17  be deemed repealed pursuant to law  upon  an  earlier  date,  then  such
    18  expenditure  shall  expire or be deemed repealed upon such earlier date.
    19  Any new fossil fuel related tax expenditure enacted by  the  legislature
    20  after  the effective date of this act shall be subject to a 3 year expi-
    21  ration commencing on the effective date of the act  which  enacted  such
    22  expenditure.
    23    § 5. This act shall take effect immediately.