New York A 5891: Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more

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A05891 Summary:

BILL NOA05891A

&nbsp

SAME ASSAME AS S01140-A

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SPONSORCarroll R

&nbsp

COSPNSRWilliams, Simon, Bichotte Hermelyn, Rosenthal, Seawright, Moreno

&nbsp

MLTSPNSR

&nbsp

Add Art 12-B §§289-g - 289-o, Tax L

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Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more.

Go to top A05891 Actions:

BILL NOA05891A

&nbsp

02/24/2025referred to ways and means

08/27/2025amend and recommit to ways and means

08/27/2025print number 5891a

01/07/2026referred to ways and means

Go to topA05891 Committee&nbspVotes:

Go to topA05891 Floor&nbspVotes:

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

Go to topA05891 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5891--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 24, 2025
 ___________

 Introduced by M. of A. R. CARROLL, WILLIAMS, SIMON, BICHOTTE HERMELYN,
 ROSENTHAL, SEAWRIGHT -- 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 noise
 emissions from non-essential helicopter and seaplane flights in cities
 with a population 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 NOISE TAX ON NON-ESSENTIAL
 5 HELICOPTER AND SEAPLANE FLIGHTS
 6 Section 289-g. Definitions.
 7 289-h. Imposition of the noise tax on non-essential helicopter
 8 and seaplane flights.
 9 289-i. Liability for the tax.
 10 289-j. Exemptions from the tax.
 11 289-k. Payment and returns.
 12 289-l. Records to be kept.
 13 289-m. Secrecy of returns and reports.
 14 289-n. Practice and procedure.
 15 289-o. Deposit and disposition of revenue.
 16 § 289-g. Definitions. For the purposes of this article, the following
 17 terms shall have the following meanings:
 18 1. "Helicopter" means an aircraft, the support of which in the air is
 19 normally derived from airfoils mechanically rotated about an approxi-
 20 mately vertical axis.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01055-05-5

 A. 5891--A 2

 1 2. "Helicopter or seaplane operator" means a person or entity which
 2 conducts non-essential helicopter or seaplane flights within a city with
 3 a population of one million or more within New York state.
 4 3. "Seaplane" means any aircraft defined or classified as such by
 5 federal law, rule or regulation.
 6 4. "Non-essential flight" means a flight made by a helicopter or seap-
 7 lane that originates and terminates within New York state, with the
 8 origination or termination being within a city with a population of one
 9 million or more within New York state, other than those conducted:
 10 (a) for purposes of heavy-lift operations in support of construction
 11 and infrastructure maintenance;
 12 (b) for purposes of public health and safety, including law enforce-
 13 ment, emergency response, disaster response, the provision of medical
 14 services, and providing other services; or
 15 (c) for the benefit of the general public, including flights carried
 16 out for research or for official purposes by a news organization.
 17 5. "Quiet aircraft" means a helicopter or seaplane of a model that has
 18 been certified as meeting the threshold to be classified as a quiet
 19 aircraft as per section two hundred eighty-nine-j of this article.
 20 § 289-h. Imposition of the noise tax on non-essential helicopter and
 21 seaplane flights. In addition to any other tax or assessment imposed by
 22 this chapter or any other law, there is hereby imposed beginning January
 23 first, two thousand twenty-five a noise tax on non-essential seaplane
 24 and helicopter flights at the rate of fifty dollars per seat ticket or
 25 two hundred dollars per flight, whichever is greater.
 26 § 289-i. Liability for the tax. Any non-essential helicopter or seap-
 27 lane flight is subject to the tax imposed by this article. The tax
 28 imposed by this section shall not be imposed