STATE OF NEW YORK
2023-2024 Regular Sessions
February 2, 2023
Introduced by M. of A. CARROLL, BORES -- 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 tax on carbon
emissions from non-essential helicopter flights in cities with a popu-
lation of one million or more
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 article 12-B to read
2 as follows:
3 ARTICLE 12-B
4 CARBON EMISSIONS TAX
5 ON CERTAIN HELICOPTER FLIGHTS
6 Section 289-g. Definitions.
7 289-h. Administration of the carbon emissions tax on certain
8 helicopter flights
9 289-i. Carbon emissions tax on certain helicopter flights.
10 § 289-g. Definitions. For the purposes of this article, the following
11 terms shall have the following meanings:
12 1. "Carbon dioxide equivalent" means a unit of measure denoting the
13 amount of emissions from a greenhouse gas, expressed as the amount of
14 carbon dioxide by weight that produces the same global warming impact.
15 2. "Helicopter" means an aircraft, the support of which in the air is
16 normally derived from airfoils mechanically rotated about an approxi-
17 mately vertical axis.
18 3. "Helicopter operator" means a person or entity which conducts non-
19 essential helicopter flights within a city with a population of one
20 million or more.
21 4. "Non-essential helicopter flight" means a helicopter flight other
22 than those conducted:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
A. 3333--A 2
1 (a) for purposes of heavy-lift operations in support of construction
2 and infrastructure maintenance;
3 (b) for purposes of public health and safety, including law enforce-
4 ment, emergency response, disaster response, the provision of medical
5 services, and providing other services; or
6 (c) for the benefit of the general public, including flights carried
7 out for research or for official purposes by a news organization.
8 § 289-h. Administration of the carbon emissions tax on certain heli-
9 copter flights. 1. The department of environmental conservation shall
10 administer the schedules of carbon emissions tax on certain helicopter
11 flights established pursuant to this article. Such tax shall be imposed
12 on each helicopter operator at a rate and schedule to be determined by
13 the department of environmental conservation in accordance with section
14 two hundred eighty-nine-i of this article for non-essential helicopter
15 flights which were conducted in this state.
16 2. The department and department of environmental conservation shall
17 promulgate such rules and regulations as shall be necessary to implement
18 the provisions of this article.
19 3. The department and the department of environmental conservation
20 shall undertake all reasonable efforts to collect charges authorized
21 pursuant to this article at the first point of distribution or sale
22 within the state.
23 § 289-i. Carbon emissions tax on certain helicopter flights. 1. The
24 department and the department of environmental conservation shall estab-
25 lish a carbon emissions tax on certain helicopter flights on all non-es-
26 sential helicopter flights. Such tax shall be based on department of
27 environmental conservation calculations of annual metric tons of carbon
28 dioxide equivalent emissions for the helicopter operator and pegged at
29 four times the current federal environmental protection agency social
30 cost of carbon calculated at the lowest discount rate. Such tax shall
31 include an additional fifty dollar per seat ticket tax or two hundred
32 dollar per flight tax whichever is greater for any non-essential heli-
33 copter flights conducted using a helicopter which produces more than
34 thirty decibels while in operation. Such tax shall be listed on all
35 invoices and receipts for non-essential helicopter flights as two items:
36 (a) a "carbon emissions tax" with the portion of the tax for the flight
37 based on the carbon dioxide equivalent of the flights' emissions; and
38 (b) a "noise tax" with the portion of the tax for the flight from the
39 per seat ticket or per flight tax.
40 2. In the fourth year of implementation, and biannually thereafter,
41 the department of environmental conservation shall publish a report for
42 the legislature and shall post the report on an internet website acces-
43 sible to the public. Such report shall consider whether any increases or
44 decreases in the carbon emissions tax on certain helicopter flights as
45 authorized by this section are recommended to account for inflation, and
46 to ensure progress towards reaching emissions levels to mitigate climate
47 change in furtherance of established state policy.
48 3. The department shall determine total taxable emissions annually for
49 each helicopter operator based on information that shall be provided in
50 an annual report to the department by the helicopter operator which
51 shall include, but not be limited to:
52 (a) total non-essential helicopter flights by helicopter model;
53 (b) duration of non-essential helicopter flights by helicopter model;
54 (c) total number of seats on non-essential helicopter flights sold by
55 helicopter model;
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1 (d) per seat value of non-essential helicopter flights on invoices
2 provided to customers by helicopter model;
3 (e) per seat value of non-essential helicopter flights by helicopter
5 (f) total amount of taxes collected under this article; and
6 (g) any information required by the department by rule or regulation.
7 4. The department and the department of environmental conservation
8 shall be authorized to develop any rule or regulation necessary to
9 collect and administer the carbon emissions tax on certain helicopter
10 flights authorized under this article.
11 5. Notwithstanding any general or special law to the contrary, the tax
12 authorized under this section shall not be imposed on any helicopter
13 flights if such imposition is superseded by federal law or regulation.
14 6. All funds collected under this article shall be deposited into the
15 environmental protection fund established by section ninety-two-s of the
16 state finance law.
17 § 2. This act shall take effect on the ninetieth day after it shall
18 have become a law. Effective immediately, the addition, amendment and/or
19 repeal of any rule or regulation necessary for the implementation of
20 this act on its effective date are authorized to be made and completed
21 on or before such effective date.