New York S 4196: Enacts a highway use tax on fuel-efficient vehicles; repealer

Bill Text

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 Speaker Carl E. Heastie

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S04196 Summary:

BILL NOS04196 

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SAME ASNo Same As

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SPONSORGOUNARDES

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COSPNSR

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MLTSPNSR

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Add Art 21-B §§530 - 537, Tax L; amd §§301 & 375, V & T L; rpld §89-b sub 3 ¶(a), amd §89-b, St Fin L

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Enacts a highway use tax on fuel-efficient vehicles which get at least 30 miles per gallon; requires the installation of an on-board unit to record miles travelled; reimburses vehicle owners for gas tax through a credit against highway tax; deposits moneys into the dedicated highway and bridge trust fund.

Go to top S04196 Actions:

BILL NOS04196 

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02/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04196 Committee&nbspVotes:

Go to topS04196 Floor&nbspVotes:

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

Go to topS04196 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4196

 2025-2026 Regular Sessions

 IN SENATE

 February 3, 2025
 ___________

 Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, the vehicle and traffic law and the state
 finance law, in relation to a highway use tax for fuel-efficient vehi-
 cles; and to repeal certain provisions of the state finance law relat-
 ing to the dedicated highway and bridge trust fund

 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 21-B to
 2 read as follows:

 3 ARTICLE 21-B
 4 HIGHWAY USE TAX FOR FUEL-EFFICIENT VEHICLES

 5 Section 530. Definitions.
 6 531. Creation of highway use tax for covered vehicles.
 7 532. Collection of tax.
 8 533. Data privacy.
 9 534. Reimbursements for gas tax.
 10 535. Penalties, interest, and tax fraud acts.
 11 536. Disposition of revenues.
 12 537. Annual report.
 13 § 530. Definitions. As used in this article, the following terms shall
 14 have the following meanings:
 15 1. "Covered vehicle" shall mean a motor vehicle, as defined in section
 16 one hundred twenty-five of the vehicle and traffic law, that receives an
 17 average fuel economy rating of at least thirty miles per gallon or miles
 18 per gallon equivalent.
 19 2. "Global positioning system" or "GPS" shall mean a location tracking
 20 technology that uses navigational satellites to determine a user's

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07752-02-5

 S. 4196 2

 1 location and velocity in real time and is capable of collecting, stor-
 2 ing, and transmitting geographical data.
 3 3. "Miles per gallon" shall refer to the measure of distance that a
 4 covered vehicle running on gasoline or diesel fuel can travel per gallon
 5 of such fuel as rated by the environmental protection agency.
 6 4. "Miles per gallon gasoline equivalent" shall refer to the measure
 7 of distance that a covered vehicle running on non-liquid fuels can trav-
 8 el per unit of energy as rated by the environmental protection agency.
 9 5. "Motor fuel" shall mean the same as defined in subdivision two of
 10 section two hundred eighty-two of this chapter.
 11 6. "On-board unit" shall mean an electronic device installed in a
 12 covered vehicle that records traffic and driving data and can connect to
 13 roadside and satellite navigation systems.
 14 7. "Public highway" shall mean any public highway, street, avenue,
 15 road, public place, public driveway, or any other public way in this
 16 state.
 17 § 531. Creation of highway use tax for covered vehicles. 1. There is
 18 hereby created a highway use tax for covered vehicles for the privilege
 19 of operating a covered vehicle upon the public highways of this state
 20 and for the purpose of recompensing the state for the public expendi-
 21 tures incurred by reason of the operations of such covered vehicle on
 22 such public highways. The tax shall be levied upon the owner of a
 23 covered vehicle for miles driven on public highways.
 24 2. The amount of highway use tax owed shall be equal to the number of
 25 vehicle miles traveled, as reported by the on-board unit, times a tax
 26 rate of 1.9 cents per mile.
 27 § 532.