BILL NUMBER: S2093
SPONSOR: TEDISCO
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing limitations on
excise and sales taxes and petroleum business taxes on diesel motor fuel
and motor fuel and to authorize cities having a population of one
million or more and counties to adopt local laws limiting taxes on
diesel motor fuel and motor fuel
 
PURPOSE:
Establishes limitations on taxes on diesel motor fuel and motor fuel.
 
SUMMARY OF PROVISIONS:
§ 1. Subdivision 1 of section 282-a of the tax law, as amended by
section of part W of chapter 59 of the laws of 2013, is amended and anew
subdivision 1-a is added to apply the floating scale (starting at an
average gas price of $2.25, and ending in zero taxation at the $3.00 per
gallon level) to the excise tax.
§ 2. Section 282-b of the tax law, as amended by section 1 of part ES of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to the Diesel motor fuel tax.
§ 3. Section 282-c of the tax law, as amended by section 2 of part BE of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to the Supplemental Diesel motor fuel tax.
4. Subdivision 1 of section 284 of the tax law, as amended by chapter
276 of the laws of 1986, is amended and a new subdivision 3 is added to
apply the floating scale to this section of tax law.
§ 5. Section 284-a of the tax law, as amended by section 3 of part BE of
chapter 63 of the laws of 2000, is amended to apply the floating scale
to this section of tax law. § 6. Section 284-c of the tax law, as
amended by section 4 of part EE of chapter 63 of the laws of 2000, is
amended to apply the floating scale to the Supplemental motor fuel tax.
§ 7. Subdivision (b) of section 1105 of the tax law is amended by adding
a new paragraph 5 to apply the floating scale to the Supplemental motor
fuel tax.
§ 8. Section 1201 of the tax law is amended by adding a new subdivision
(n) to read as follows:
(n) Any city in this state having a population of one million or more,
acting through its local legislative body, may impose limitations on
taxes on diesel motor fuel and motor fuel in accordance with the
provisions of subdivision (b) of section eleven hundred five of this
chapter.
§ 9. Section 1202 of the tax law is amended by adding a new
subdivision(h) to read as follows:
(h) Any county in this state, except a county wholly within a city,
acting through its local legislative body, may impose limitations on
taxes on diesel motor fuel and motor fuel in accordance with the
provisions of subdivision (b) of section eleven hundred five of this
chapter.
 
JUSTIFICATION:
New York motorists continue to face the challenge of inflationary spikes
at the gas pump with no relief in sight.
This legislation will cap and suspend the state gas tax to fight
inflation and attack it at the gas pump by starting to suspend the
state's portion of the gas tax when the price of gas reaches $2.25 per
gallon and eliminates it entirely once the price reached $3.00 per
gallon.
Additionally, this measure would direct all future gas tax funds to a
state infrastructure fund for our state roads and bridges.
 
FISCAL IMPLICATIONS:
To be determined.
 
PRIOR LEGISLATIVE HISTORY:
04/05/22: S.8728 REFERRED TO BUDGET AND REVENUE
04/14/22: S.8728 AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
04/14/22: S.8728A PRINT NUMBER 8728A
01/19/23: S.2174 REFERRED TO BUDGET AND REVENUE
01/03/24: S.2174 REFERRED TO BUDGET AND REVENUE
 
EFFECTIVE DATE:
This act shall take effect on the ninetieth day after it shall have
become a law and shall apply to sales of diesel motor fuel and motor
fuel occurring on and after such date.

Statutes affected:
S2093: 282-a tax law, 282-a(1) tax law, 282-b tax law, 282-c tax law, 284 tax law, 284(1) tax law, 284-a tax law, 284-c tax law, 1105 tax law, 301-a tax law, 1201 tax law, 1202 tax law