New York A 11438: Enacts the "gas tax holiday act"

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A11438 Summary:

BILL NOA11438 

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SAME ASSAME AS S02346-A

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SPONSORRules (Dais)

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COSPNSRWoerner, Lupardo, Griffin, Dilan, Brabenec, Brown K

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MLTSPNSR

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Add §50, amd §1817, Tax L; amd §89-b, St Fin L; amd §392-i, Gen Bus L

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Enacts the "gas tax holiday act"; provides that from the first of the month after the effective date of the section until December 31, 2027 the taxes imposed on retail sales of fuel gas, motor fuel and diesel motor fuel shall be exempt from certain taxes.

Go to top A11438 Actions:

BILL NOA11438 

&nbsp

05/15/2026referred to ways and means

Go to topA11438 Committee&nbspVotes:

Go to topA11438 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA11438 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 11438

 IN ASSEMBLY

 May 15, 2026
 ___________

 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Dais) --
 read once and referred to the Committee on Ways and Means

 AN ACT to amend the tax law, the state finance law, and the general
 business law, in relation to enacting the "gas tax holiday act"

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "gas tax holiday act".
 3 § 2. The tax law is amended by adding a new section 50 to read as
 4 follows:
 5 § 50. Fuel tax holiday. (a) Definitions. For purposes of this section:
 6 (1) "Applicable period" shall mean from the first of the month next
 7 succeeding the effective date of this section until December thirty-
 8 first, two thousand twenty-seven.
 9 (2) "Diesel motor fuel" and "motor fuel" shall have the same meaning
 10 as section two hundred eighty-two of this chapter.
 11 (3) "Filling station" shall have the same meaning as section two
 12 hundred eighty-two of this chapter.
 13 (4) "Fuel gas" shall have the same meaning as in section 1-103 of the
 14 energy law.
 15 (5) "Retail sale" and "sold at retail" shall mean: (i) any sale of
 16 fuel gas; or (ii) any sale of motor fuel or diesel motor fuel at a fill-
 17 ing station to a person for use in a motor vehicle.
 18 (6) "Retail seller" shall mean any person who sells motor fuel or
 19 diesel motor fuel at retail.
 20 (7) "Sale" shall have the same meaning as section two hundred eighty-
 21 two of this chapter.
 22 (8) "Utility" shall mean a municipality, telephone corporation, utili-
 23 ty corporation, steam corporation, waterworks corporation, an elec-
 24 tric corporation, a gas corporation, and a combination gas and electric
 25 corporation as such terms are defined in section two of the public
 26 service law, and any other community water system as defined in 10 NYCRR
 27 § 5-1.1.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06137-03-6

 A. 11438 2

 1 (9) "Utility corporation" shall have the same meaning as subdivision
 2 twenty-four of section two of the public service law.
 3 (b) Exemption from taxation. Notwithstanding any other provision of
 4 law, rule or regulation to the contrary, the taxes imposed on retail
 5 sales of fuel gas, motor fuel and diesel motor fuel made during the
 6 applicable period shall be exempt from the taxes imposed by articles
 7 twelve-A, thirteen-A, and twenty-eight of this chapter. If the retail
 8 seller is located within a municipality that has elected to eliminate
 9 the tax imposed pursuant to article twenty-nine of this chapter, such
 10 taxes shall not be imposed on the retail sale of motor fuel or diesel
 11 motor fuel during the applicable period.
 12 (c) Price reduction. (1) During the applicable period, each retail
 13 seller shall reduce the price per gallon of motor fuel and diesel motor
 14 fuel offered for sale by the amount of the taxes that the retail seller
 15 prepaid on the gallon of motor fuel and diesel motor fuel and the amount
 16 of tax in excess of the prepaid amount that would have been collected
 17 from the consumer if the sale of the motor fuel or diesel motor fuel had
 18 not been exempt from tax pursuant to subdivision (b) of this section.
 19 (2) During the applicable period, each utility corporation shall
 20 reduce the