NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5891
SPONSOR: Carroll R 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 non-essential seaplane and helicopter flights'at
the rate of fifty dollars per seat ticket or two hundred dollars per
flight, whichever is greater. Helicopter and seaplane operators will be
required to file with the Department of Taxation and Finance quarterly
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 circumstances, 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 significantly
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:,
A.7638A/S.7216A of 2023/24
FISCAL IMPLICATIONS:
The taxes authorized in this legislation will generate additional reven-
ue for the state.
EFFECTIVE DATE:
Immediately.
