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A09498 Summary:

BILL NOA09498A
 
SAME ASSAME AS S08539-A
 
SPONSORHunter
 
COSPNSRWoerner, Jones, Lupardo
 
MLTSPNSR
 
Add §47, Tax L
 
Establishes a twenty-five and three quarters cents per gallon cap on the amount of tax charged on the sale of motor fuel and diesel motor fuel; directs retail sellers to adjust the cost of motor fuel and diesel motor fuel to reflect such cap.
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A09498 Actions:

BILL NOA09498A
 
03/10/2022referred to ways and means
03/22/2022amend (t) and recommit to ways and means
03/22/2022print number 9498a
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A09498 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A9498A
 
SPONSOR: Hunter
  TITLE OF BILL: An act to amend the tax law, in relation to establishing a cap on the amount of tax charged on the sale of motor fuel and diesel motor fuel; and providing for the repeal of such provisions upon expiration thereof   PURPOSE OR GENERAL IDEA OF BILL: This legislation will provide financial relief to New Yorkers by estab- lishing a gasoline tax cap.   SUMMARY OF PROVISIONS: Section 1. Amends tax law by adding a new section to cap sales tax on motor fuel and diesel motor fuel. This cap shall be set at .25 cents per gallon and will be equally distributed to the county and state govern- ments. Retail sellers must adjust the sales tax to reflect this change. Section 2. Effective Date. Will be repealed after one year.   JUSTIFICATION: The United States is facing a rise in global energy prices and New York State families are bearing the burden of the high cost of gasoline. This legislation makes strides to lower the cost by introducing a cap on sales tax to assist in the accessibility and affordability of gasoline while maintaining state and local revenue to maintain crucial infras- tructure. New York State collects a 4 percent tax on gasoline and, while County tax varies, it typically matches the state's 4 percent. This bill will establish a cap of twenty-five and three quarters cents gallon total. Of this, up to seventeen cents shall be allocated to the state and up to eight and three quarters cents shall be allocated to the county or city in which the filling station is located.   LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: TBD   EFFECTIVE DATE: Immediately
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A09498 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         9498--A
 
                   IN ASSEMBLY
 
                                     March 10, 2022
                                       ___________
 
        Introduced  by M. of A. HUNTER, WOERNER, JONES, LUPARDO -- read once and
          referred to the Committee on Ways and Means --  committee  discharged,
          bill  amended,  ordered  reprinted  as amended and recommitted to said
          committee
 
        AN ACT to amend the tax law, in relation to establishing a  cap  on  the
          amount of tax charged on the sale of motor fuel and diesel motor fuel;
          and providing for the repeal of such provisions upon expiration there-
          of
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The tax law is amended by adding a new section 47  to  read
     2  as follows:
     3    §  47.  Cap  on  tax for the sale of motor fuel and diesel motor fuel.
     4  (a) For purposes of this section:
     5    (1) "Motor fuel" and "diesel motor fuel" shall have the  same  meaning
     6  as section two hundred eighty-two of this chapter.
     7    (2)  "Filling  station"  shall  have  the  same meaning as section two
     8  hundred eighty-two of this chapter.
     9    (3) "Retail sale" and "sold at retail" shall mean any  sale  of  motor
    10  fuel  or diesel motor fuel at a filling station to a person for use in a
    11  motor vehicle.
    12    (4) "Retail seller" shall mean any person  who  sells  motor  fuel  or
    13  diesel motor fuel at retail.
    14    (5)  "Sale" shall have the same meaning as section two hundred eighty-
    15  two of this chapter.
    16    (b) Notwithstanding any other law, rule or regulation to the contrary,
    17  there shall be established a cap on the tax of  motor  fuel  and  diesel
    18  motor fuel of twenty-five and three quarters cents per gallon total.  Of
    19  the twenty-five and three quarters cents, up to seventeen cents shall be
    20  allocated to the state and up to eight and three quarters cents shall be
    21  allocated to the county or city in which the filling station is located.
    22  The following New York state taxes shall equal seventeen cents in total-
    23  ity:
    24    (1) New York state petroleum business tax;
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14995-06-2

        A. 9498--A                          2
 
     1    (2) New York state spill tax;
     2    (3) New York state petroleum testing fee;
     3    (4) New York state excise tax;
     4    (5) New York state sales tax; and
     5    (6)  any  other  New York state tax or fee enacted after the effective
     6  date of this section and any like tax imposed pursuant to the  authority
     7  of article twenty-nine of this chapter.
     8    (c) Notwithstanding any other law, rule or regulation to the contrary,
     9  retail sellers shall adjust the cost of motor fuel and diesel motor fuel
    10  to  reflect  the  maximum  twenty-five  cents per gallon tax established
    11  pursuant to this section.
    12    § 2. This act shall take effect immediately and shall  expire  and  be
    13  deemed repealed one year after such date.
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