BILL NUMBER: S1140
SPONSOR: GONZALEZ
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing a tax on noise
emissions from non-essential helicopter and seaplane flights in cities
with a population of one million or more
 
PURPOSE:
This bill will impose a noise tax on non-essential helicopter and seap-
lane flights in New York City. The revenue from these taxes will be
dedicated to and administered by the State's Environmental Protection
Fund.
 
SUMMARY OF PROVISIONS:
Section 1. Adds new article 12-B to the tax law to establish a new tax
on noise emitted from nonessential seaplane and helicopter flights at
the rate of fifty dollars per seat ticket or two hundred dollars per
flight, whichever is greater. Exemptions to the tax are added for
certain helicopters and seaplanes that are electric-powered and that
meet certain decibel thresholds. Helicopter and seaplane operators will
be required to file with the Department of Taxation and Finance quarter-
ly at a minimum, permitting the Commissioner to require additional
filings at their discretion. Filings and reports relating to this tax
will be confidential except under certain legal or judicial circum-
stances, or as otherwise provided by law. Revenue collected under this
new article will be deposited into the Environmental Protection Fund.
Section 2. Effective date.
 
JUSTIFICATION:
Complaints over the escalating noise pollution caused by helicopters and
seaplanes in New York City have surged in recent years. The incessant
high-decibel noise and vibrations generated by these aircrafts during
their takeoffs and landings hundreds of times a week majorly disrupt the
daily lives of many New Yorkers. Helicopter and seaplane noise in New
York negatively affects those at school or at work and can be disruptive
to sleep patterns. Moreover, these disturbances have been found to have
significant health impacts including high blood pressure, muscle
tension, sleep disturbances, and stress-related conditions such as
ulcers. Imposing a noise tax on non-essential helicopter flights will
send a clear message to operators and their customers regarding the
impact these flights have on New York City residents. Further, the
revenue raised will help ameliorate adverse impacts of these flights on
the environment.
 
LEGISLATIVE HISTORY:
2023-2024: S7216A PASSED SENATE; A7638B Amend and Recommit to Ways &
Means
 
FISCAL IMPLICATIONS:
The taxes authorized in this legislation will generate additional reven-
ue for the state.
 
EFFECTIVE DATE:
Effective on January 1, 2025. Effective immediately, the addition,
amendment, and/or repeal of any rule or regulation necessary for the
implementation of this act on its effective date are authorized to be
made and completed on or before such effective date.