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A03333 Summary:

BILL NOA03333A
 
SAME ASSAME AS S05878
 
SPONSORCarroll
 
COSPNSRBores, Simone, Simon, Glick, Bichotte Hermelyn
 
MLTSPNSR
 
Add Art 12-B 289-g - 289-i, Tax L
 
Establishes a tax on carbon emissions from non-essential helicopter flights in cities with a population of one million or more.
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A03333 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         3333--A
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    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.
                                                                   LBD05023-04-3

        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;

        A. 3333--A                          3
 
     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
     4  model;
     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.
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