New York S 1140: 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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 Speaker Carl E. Heastie

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S01140 Summary:

BILL NOS01140A

&nbsp

SAME ASSAME AS A05891-A

&nbsp

SPONSORGONZALEZ

&nbsp

COSPNSRCLEARE, FERNANDEZ, HOYLMAN-SIGAL, JACKSON, KRUEGER, SALAZAR

&nbsp

MLTSPNSR

&nbsp

Add Art 12-B 289-g - 289-o, Tax L

&nbsp

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 S01140 Actions:

BILL NOS01140A

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

05/22/2025AMEND AND RECOMMIT TO BUDGET AND REVENUE

05/22/2025PRINT NUMBER 1140A

05/29/2025COMMITTEE DISCHARGED AND COMMITTED TO RULES

05/29/2025ORDERED TO THIRD READING CAL.1466

06/04/2025PASSED SENATE

06/04/2025DELIVERED TO ASSEMBLY

06/04/2025referred to ways and means

01/07/2026died in assembly

01/07/2026returned to senate

01/07/2026REFERRED TO BUDGET AND REVENUE

02/10/2026REPORTED AND COMMITTED TO FINANCE

05/19/20261ST REPORT CAL.1195

05/20/20262ND REPORT CAL.

05/21/2026ADVANCED TO THIRD READING 

05/28/2026PASSED SENATE

05/28/2026DELIVERED TO ASSEMBLY

05/28/2026referred to ways and means

Go to topS01140 Committee&nbspVotes:

Go to topS01140 Floor&nbspVotes:

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

Go to topS01140 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1140--A

 2025-2026 Regular Sessions

 IN SENATE

 January 8, 2025
 ___________

 Introduced by Sens. GONZALEZ, CLEARE, HOYLMAN-SIGAL, JACKSON, KRUEGER --
 read twice and ordered printed, and when printed to be committed to
 the Committee on Budget and Revenue -- committee discharged, bill
 amended, ordered reprinted as amended and recommitted to said commit-
 tee

 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.
 LBD01055-03-5

 S. 1140--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