New York A 3675: Relates to tax on sales of motor fuel and petroleum products; repealer

Bill Text

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A03675 Summary:

BILL NOA03675A

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SAME ASSAME AS S03606-A

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SPONSORSimon (MS)

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COSPNSRKelles, Levenberg, Seawright, Stern, Gonzalez-Rojas, Shimsky, Gallagher, Barrett, Rosenthal,
 Epstein, Simone, Jackson, Stirpe, Hevesi, Glick, Forrest, Reyes, Kim, Steck, Shrestha, Dinowitz,
 Bichotte Hermelyn, Colton, Burdick, Tapia, Raga, Carroll R, Paulin, Schiavoni, Romero, Lunsford,
 Mitaynes, Gibbs, Moreno, Valdez, Burroughs, Dilan

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MLTSPNSRDavila

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Rpld §301-a sub (g) ¶4, sub (f) ¶3, §301-c subs (i), (j) & (l), §301-d, §301-e sub (f), §1105 sub (c) ¶3 sub¶
(xi), §1115 sub (a) ¶9, amd Tax L, generally

&nbsp

Relates to tax on sales of motor fuel and petroleum products and makes conforming changes; repeals provisions relating to manufacturing gallonage for purposes of the imposition of certain taxes; repeals provisions relating to reimbursement; repeals provisions relating to a utility credit or reimbursement; repeals provisions relating to an aviation fuel business which services four or more cities; repeals provisions relating to services rendered with respect to certain property; repeals provisions relating to fuel sold to an airline for use in its airplanes.

Go to top A03675 Actions:

BILL NOA03675A

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01/29/2025referred to economic development

02/20/2025amend (t) and recommit to economic development

02/20/2025print number 3675a

03/20/2025reference changed to ways and means

01/07/2026referred to ways and means

Go to topA03675 Committee&nbspVotes:

Go to topA03675 Floor&nbspVotes:

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

Go to topA03675 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3675--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 29, 2025
 ___________

 Introduced by M. of A. SIMON, KELLES, LEVENBERG, SEAWRIGHT, STERN,
 GONZALEZ-ROJAS, SHIMSKY, GALLAGHER, BARRETT, ROSENTHAL, EPSTEIN,
 SIMONE, JACKSON, STIRPE, HEVESI, GLICK, FORREST, REYES, KIM, STECK,
 SHRESTHA, DINOWITZ, BICHOTTE HERMELYN, COLTON, BURDICK, TAPIA, RAGA --
 Multi-Sponsored by -- M. of A. DAVILA -- read once and referred to the
 Committee on Economic Development -- committee discharged, bill
 amended, ordered reprinted as amended and recommitted to said commit-
 tee

 AN ACT to amend the tax law, in relation to tax on sales of motor fuel
 and petroleum products and to make conforming changes; to amend the
 tax law, in relation to taxes not authorized and the disposition of
 revenue; to repeal paragraph 3 of subdivision (f) and paragraph 4 of
 subdivision (g) of section 301-a of the tax law relating to manufac-
 turing gallonage for purposes of the imposition of certain taxes; to
 repeal subdivisions (i), (j), and (l) of section 301-c of the tax law
 relating to reimbursement; to repeal section 301-d of the tax law
 relating to a utility credit or reimbursement; to repeal subdivision
 (f) of section 301-e of the tax law relating to an aviation fuel busi-
 ness which services four or more cities; to repeal subparagraph (xi)
 of paragraph 3 of subdivision (c) of section 1105 of the tax law
 relating to services rendered with respect to certain property; and to
 repeal paragraph 9 of subdivision (a) of section 1115 of the tax law
 relating to fuel sold to an airline for use in its airplanes

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "Stop Climate Polluter Handouts Act".
 3 § 2. Subdivision (m) of section 301-a of the tax law, as added by
 4 section 20 of part K of chapter 61 of the laws of 2011, is amended to
 5 read as follows:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06545-04-5

 A. 3675--A 2

 1 (m) Special rate adjustment for certain vessels. Notwithstanding any
 2 provision of this section to the contrary, the use of non-highway diesel
 3 motor fuel in the engine of a vessel to propel such vessel shall be
 4 subject to tax at the motor fuel and highway diesel motor fuel rate
 5 provided for in this section, and shall be subject to the provisions of
 6 section three hundred one-j of this article, including the adjustme