STATE OF NEW YORK
________________________________________________________________________
1628
2025-2026 Regular Sessions
IN SENATE
January 13, 2025
___________
Introduced by Sen. BORRELLO -- 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 exemptions to the petroleum
business tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 301-b of the tax law is amended
2 by adding a new paragraph 9 to read as follows:
3 (9) Diesel and motor fuel used in the operation of cranes for off-road
4 use. For purposes of this paragraph, "cranes" include but are not limit-
5 ed to mobile cranes, hydraulic cranes, crawler cranes, floating cranes,
6 telescopic cranes, gantry cranes, or tower cranes.
7 § 2. This act shall take effect on the ninetieth day after it shall
8 have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01052-01-5
