New York A 11489: Provides for a fuel tax holiday until the end of the ongoing hostilities with Iran and the reopening of the strait of Hormuz

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A11489 Summary:

BILL NOA11489 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORRules (Brown K)

&nbsp

COSPNSRBrabenec, Yeger, Brook-Krasny, Blankenbush, Angelino, McDonough, Norber

&nbsp

MLTSPNSR

&nbsp

Add §50, amd §1817, Tax L; amd §89-b, St Fin L; amd §392-i, Gen Bus L

&nbsp

Provides for a fuel tax holiday until the end of the ongoing hostilities with Iran and the reopening of the strait of Hormuz.

Go to top A11489 Actions:

BILL NOA11489 

&nbsp

05/28/2026referred to ways and means

Go to topA11489 Committee&nbspVotes:

Go to topA11489 Floor&nbspVotes:

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

Go to topA11489 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 11489

 IN ASSEMBLY

 May 28, 2026
 ___________

 Introduced by COMMITTEE ON RULES -- (at request of M. of A. K. Brown,
 Brabenec, Yeger, Brook-Krasny, Blankenbush) -- read once and referred
 to the Committee on Ways and Means

 AN ACT to amend the tax law, the state finance law, and the general
 business law, in relation to providing for a fuel tax holiday until
 the end of the ongoing hostilities with Iran and the reopening of the
 strait of Hormuz; and providing for the repeal of such provisions upon
 expiration thereof

 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 section 50 to read
 2 as follows:
 3 § 50. Fuel tax holiday. (a) Definitions. For purposes of this section:
 4 (1) "Applicable period" shall mean from the first of the month next
 5 succeeding the effective date of this section until the first of the
 6 month next succeeding the end of the ongoing hostilities with Iran and
 7 the reopening of the strait of Hormuz.
 8 (2) "Diesel motor fuel" and "motor fuel" shall have the same meaning
 9 as section two hundred eighty-two of this chapter.
 10 (3) "Filling station" shall have the same meaning as section two
 11 hundred eighty-two of this chapter.
 12 (4) "Fuel gas" shall have the same meaning as in section 1-103 of the
 13 energy law.
 14 (5) "Retail sale" and "sold at retail" shall mean: (i) any sale of
 15 fuel gas; or (ii) any sale of motor fuel or diesel motor fuel at a fill-
 16 ing station to a person for use in a motor vehicle.
 17 (6) "Retail seller" shall mean any person who sells motor fuel or
 18 diesel motor fuel at retail.
 19 (7) "Sale" shall have the same meaning as section two hundred eighty-
 20 two of this chapter.
 21 (8) "Utility" shall mean a municipality, telephone corporation, utili-
 22 ty corporation, steam corporation, waterworks corporation, an elec-
 23 tric corporation, a gas corporation, and a combination gas and electric
 24 corporation as such terms are defined in section two of the public

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15947-01-6

 A. 11489 2

 1 service law, and any other community water system as defined in 10 NYCRR
 2 § 5-1.1.
 3 (9) "Utility corporation" shall have the same meaning as subdivision
 4 twenty-four of section two of the public service law.
 5 (b) Exemption from taxation. Notwithstanding any other provision of
 6 law, rule or regulation to the contrary, the taxes imposed on retail
 7 sales of fuel gas, motor fuel and diesel motor fuel made during the
 8 applicable period shall be exempt from the taxes imposed by articles
 9 twelve-A, thirteen-A, and twenty-eight of this chapter. If the retail
 10 seller is located within a municipality that has elected to eliminate
 11 the tax imposed pursuant to article twenty-nine of this chapter, such
 12 taxes shall not be imposed on the retail sale of motor fuel or diesel
 13 motor fuel during the applicable period.
 14 (c) Price reduction. (1) During the applicable period, each retail
 15 seller shall reduce the price per gallon of motor fuel and diesel motor
 16 fuel offered for sale by the amount of the taxes that the retail seller
 17 prepaid on the gallon of motor fuel and diesel motor fuel and the amount
 18 of tax in excess of the prepaid amount that would have been collected
 19 from the consumer if the sale of the motor fuel or diesel motor fuel had
 20 not been exempt from tax pursuant to subdivision (b) of this section