New York S 2093: Establishes limitations on taxes on diesel motor fuel and motor fuel; authorizes certain local laws limiting taxes on motor fuel

Bill Text

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S02093 Summary:

BILL NOS02093 

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SAME ASSAME AS A11093

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SPONSORTEDISCO

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COSPNSRBORRELLO, CANZONERI-FITZPATRICK, GALLIVAN, PALUMBO, WEIK

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MLTSPNSR

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Amd Tax L, generally

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Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

Go to top S02093 Actions:

BILL NOS02093 

&nbsp

01/15/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02093 Committee&nbspVotes:

Go to topS02093 Floor&nbspVotes:

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

Go to topS02093 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2093

 2025-2026 Regular Sessions

 IN SENATE

 January 15, 2025
 ___________

 Introduced by Sens. TEDISCO, BORRELLO, CANZONERI-FITZPATRICK, GALLIVAN,
 PALUMBO, WEIK -- 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, in relation to establishing limitations on
 excise and sales taxes and petroleum business taxes on diesel motor
 fuel and motor fuel and to authorize cities having a population of one
 million or more and counties to adopt local laws limiting taxes on
 diesel motor fuel and motor fuel

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

 1 Section 1. Subdivision 1 of section 282-a of the tax law, as amended
 2 by section 2 of part W of chapter 59 of the laws of 2013, is amended and
 3 a new subdivision 1-a is added to read as follows:
 4 1. [There] Subject to the provisions of subdivision one-a of this
 5 section, there is hereby levied and imposed with respect to Diesel motor
 6 fuel an excise tax of four cents per gallon upon the sale or use of
 7 Diesel motor fuel in this state.
 8 The excise tax is imposed on the first sale or use of Diesel motor
 9 fuel to occur which is not exempt from tax under this article. Provided,
 10 however, if the tax has not been imposed prior thereto, it shall be
 11 imposed on the removal of highway Diesel motor fuel from a terminal,
 12 other than by pipeline, barge, tanker or other vessel, or the delivery
 13 of Diesel motor fuel to a filling station or into the fuel tank connect-
 14 ing with the engine of a motor vehicle for use in the operation thereof
 15 whichever event shall be first to occur. The tax shall be computed based
 16 upon the number of gallons of Diesel motor fuel sold, removed or used or
 17 the number of gallons of Diesel fuel delivered into the fuel tank of a
 18 motor vehicle, as the case may be. Nothing in this article shall be
 19 construed to require the payment of such excise tax more than once upon
 20 the same Diesel motor fuel. Nor shall the collection of such tax be made
 21 applicable to the sale or use of Diesel motor fuel under circumstances

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05396-01-5

 S. 2093 2

 1 which preclude the collection of such tax by reason of the United States
 2 constitution and of laws of the United States enacted pursuant thereto.
 3 Provided, further, no Diesel motor fuel shall be included in the measure
 4 of the tax unless it shall have previously come to rest within the mean-
 5 ing of federal decisional law interpreting the United States constitu-
 6 tion. All tax for the period for which a return is required to be filed
 7 shall be due on the date limited for the filing of the return for such
 8 period, regardless of whether a return is filed as required by this
 9 article or whether the return which is filed correctly shows the amount
 10 of tax due.
 11 1-a. The full amount of the tax imposed by this section shall apply to
 12 sales of motor fuel at prices up to two dollars and twenty-five cents
 13 per gallon. If the average price of motor fuel in the state exceeds two
 14 dollars and twenty-five cents per gallon, the amount of tax imposed by
 15 this section shall be reduced by one-quarter of a percentage point
 16 (.