New York A 10934: Provides motor fuel tax exemption for sales of diesel motor fuel made to commercial fishermen

Bill Text

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A10934 Summary:

BILL NOA10934 

&nbsp

SAME ASSAME AS S02190

&nbsp

SPONSORSchiavoni

&nbsp

COSPNSRKassay, Lavine, Stern, O'Pharrow, Solages, Pheffer Amato, Griffin, Burroughs, Lupardo, Ramos,
 Braunstein, Reyes, DeStefano, Manktelow, Chludzinski, Durso, McDonough

&nbsp

MLTSPNSR

&nbsp

Amd §§282-a, 301-b & 1115, Tax L

&nbsp

Eliminates provisions of law that require the payment and subsequent refund of the ten cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels.

Go to top A10934 Actions:

BILL NOA10934 

&nbsp

04/10/2026referred to ways and means

Go to topA10934 Committee&nbspVotes:

Go to topA10934 Floor&nbspVotes:

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

Go to topA10934 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10934

 IN ASSEMBLY

 April 10, 2026
 ___________

 Introduced by M. of A. SCHIAVONI -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to providing an exemption from
 the payment of the motor fuels tax and the sales tax on motor fuels
 used in the operation of commercial fishing vessels

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

 1 Section 1. Paragraph (b) of subdivision 3 of section 282-a of the tax
 2 law, as amended by section 3 of part W of chapter 59 of the laws of
 3 2013, is amended to read as follows:
 4 (b) The tax on the incidence of sale or use imposed by subdivision one
 5 of this section shall not apply to: (i) the sale or use of non-highway
 6 Diesel motor fuel, but only if all of such fuel is consumed other than
 7 on the public highways of this state (except for the use of the public
 8 highway by farmers to reach adjacent farmlands); provided, however, this
 9 exemption shall in no event apply to a sale of non-highway Diesel motor
 10 fuel which involves a delivery at a filling station or into a repository
 11 which is equipped with a hose or other apparatus by which such fuel can
 12 be dispensed into the fuel tank of a motor vehicle (except for delivery
 13 at a farm site which qualifies for the exemption under subdivision (g)
 14 of section three hundred one-b of this chapter); or (ii) a sale to the
 15 consumer consisting of not more than twenty gallons of water-white kero-
 16 sene to be used and consumed exclusively for heating purposes; or (iii)
 17 the sale to or delivery at a filling station or other retail vendor of
 18 water-white kerosene provided such filling station or other retail
 19 vendor only sells such water-white kerosene exclusively for heating
 20 purposes in containers of no more than twenty gallons; or (iv) a sale of
 21 kero-jet fuel to an airline for use in its airplanes or a use of kero-
 22 jet fuel by an airline in its airplanes; or (v) a sale of kero-jet fuel
 23 by a registered distributor of Diesel motor fuel to a fixed base opera-
 24 tor registered under this article as a distributor of kero-jet fuel only
 25 where such fixed base operator is engaged solely in making or offering
 26 to make retail sales not in bulk of kero-jet fuel directly into the fuel
 27 tank of an airplane for the purpose of operating such airplane; or (vi)

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05995-01-5

 A. 10934 2

 1 a retail sale not in bulk of kero-jet fuel by a fixed base operator
 2 registered under this article as a distributor of kero-jet fuel only
 3 where such fuel is delivered directly into the fuel tank of an airplane
 4 for use in the operation of such airplane; or (vii) the sale of previ-
 5 ously untaxed qualified biodiesel to a person registered under this
 6 article as a distributor of Diesel motor fuel other than (A) a retail
 7 sale to such person or (B) a sale to such person which involves a deliv-
 8 ery at a filling station or into a repository which is equipped with a
 9 hose or other apparatus by which such qualified biodiesel can be
 10 dispensed into the fuel tank of a motor vehicle; or (viii) the sale of
 11 previously untaxed highway Diesel motor fuel by a person registered
 12 under this article as a distributor of Dies