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A05556 Summary:

BILL NOA05556
 
SAME ASNo Same As
 
SPONSORAnderson
 
COSPNSR
 
MLTSPNSR
 
Add Art 16 §370, amd §171-a, Tax L; add §88-c, St Fin L; add §19-0333, En Con L
 
Establishes a green air travel tax for all passengers who fly to or from an airport located in a city having a population of one million or more persons; establishes the green fund to be used for the purpose of providing grants to non-profits, qualified community-based organizations and local governments in communities disproportionally impacted by the health detriments and quality of life issues associated with airline communities; establishes the state airline community resiliency board to make determinations regarding how to spend monies from the green fund.
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A05556 Actions:

BILL NOA05556
 
03/16/2023referred to ways and means
01/03/2024referred to ways and means
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A05556 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5556
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 16, 2023
                                       ___________
 
        Introduced by M. of A. ANDERSON -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN  ACT  to amend the tax law, in relation to establishing the green air
          travel tax, to amend the state finance law, in relation to  establish-
          ing  the  green fund, and to amend the environmental conservation law,
          in relation to establishing the  state  airline  community  resiliency
          board
 
          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 16  to  read
     2  as follows:
     3                                 ARTICLE 16
     4                              TAX ON AIR TRAVEL
     5  Section 370. Green air travel tax.
     6    § 370. Green  air  travel  tax.  (a)  For purposes of this section the
     7  following terms shall have the following meanings:
     8    1. "aircraft" means an airplane being  operated  by  a  United  States
     9  certificated airline.
    10    2.  "boarding  pass"  means a passage ticket issued by a United States
    11  certificated airline, required by any one passenger for the  transporta-
    12  tion from his or her original point of departure to a final destination.
    13    (b)  There  is hereby imposed and shall be paid upon the purchase of a
    14  boarding pass by any person for an aircraft which is flying to or flying
    15  from an airport located within any  city  having  a  population  of  one
    16  million  or  more persons. Such tax shall be imposed on such purchase as
    17  follows:
    18    1. a tax of eight dollars for an economy boarding pass  or  equivalent
    19  thereof;
    20    2.  a  tax  of  fifteen  dollars for a business class boarding pass or
    21  equivalent thereof; or
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10189-01-3

        A. 5556                             2
 
     1    3. a tax of twenty dollars for a first class boarding pass  or  equiv-
     2  alent thereof.
     3    (c)  The tax imposed pursuant to subdivision (b) of this section shall
     4  apply at the point of sale of the boarding pass. The airline shall  pass
     5  on  the  full amount of such tax as a charge to the person during his or
     6  her checkout.
     7    (d) Such tax shall be itemized on all invoices,  receipts  or  dockers
     8  issued to a person at the point of sale.
     9    (e)  All  taxes  collected or received by the tax commission under the
    10  taxes imposed by this article shall be deposited and disposed of  pursu-
    11  ant to the provisions of section one hundred seventy-one-a of this chap-
    12  ter.
    13    §  2.  Subdivision  1  of  section 171-a of the tax law, as amended by
    14  chapter 129 of the laws of 2022, is amended to read as follows:
    15    1. All taxes, interest, penalties and fees collected  or  received  by
    16  the commissioner or the commissioner's duly authorized agent under arti-
    17  cles nine (except section one hundred eighty-two-a thereof and except as
    18  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
    19  twelve-A (except as otherwise provided in section  two  hundred  eighty-
    20  four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
    21  section three hundred  twelve  thereof),  sixteen,  eighteen,  nineteen,
    22  twenty  (except as otherwise provided in section four hundred eighty-two
    23  thereof), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two,  twenty-
    24  four,  twenty-four-A,  twenty-six,  twenty-eight  (except  as  otherwise
    25  provided in section eleven hundred two or eleven hundred three thereof),
    26  twenty-eight-A, twenty-eight-D (except as otherwise provided in  section
    27  eleven  hundred  ninety-seven,  twenty-nine-B,[,]  thirty-one (except as
    28  otherwise provided in  section  fourteen  hundred  twenty-one  thereof),
    29  thirty-three and thirty-three-A of this chapter shall be deposited daily
    30  in  one  account  with  such  responsible banks, banking houses or trust
    31  companies as may be designated by the comptroller, to the credit of  the
    32  comptroller.  Such  an account may be established in one or more of such
    33  depositories. Such deposits shall be kept separate and  apart  from  all
    34  other  money in the possession of the comptroller. The comptroller shall
    35  require adequate security from all such  depositories.    Of  the  total
    36  revenue  collected  or received under such articles of this chapter, the
    37  comptroller shall retain in the comptroller's hands such amount  as  the
    38  commissioner may determine to be necessary for refunds or reimbursements
    39  under  such articles of this chapter out of which amount the comptroller
    40  shall pay any refunds or reimbursements  to  which  taxpayers  shall  be
    41  entitled  under  the  provisions  of  such articles of this chapter. The
    42  commissioner and the comptroller shall maintain  a  system  of  accounts
    43  showing  the  amount  of  revenue collected or received from each of the
    44  taxes imposed by such articles. The  comptroller,  after  reserving  the
    45  amount  to  pay  such refunds or reimbursements, shall, on or before the
    46  tenth day of each month, pay into the state treasury to  the  credit  of
    47  the  general  fund  all  revenue deposited under this section during the
    48  preceding calendar month and remaining to the  comptroller's  credit  on
    49  the  last  day  of such preceding month, (i) except that the comptroller
    50  shall pay to the state department of  social  services  that  amount  of
    51  overpayments  of  tax  imposed by article twenty-two of this chapter and
    52  the interest on such amount which is certified to the comptroller by the
    53  commissioner as the amount  to  be  credited  against  past-due  support
    54  pursuant to subdivision six of section one hundred seventy-one-c of this
    55  article,  (ii) and except that the comptroller shall pay to the New York
    56  state higher education services corporation and the state university  of

        A. 5556                             3

     1  New  York or the city university of New York respectively that amount of
     2  overpayments of tax imposed by article twenty-two of  this  chapter  and
     3  the interest on such amount which is certified to the comptroller by the
     4  commissioner as the amount to be credited against the amount of defaults
     5  in  repayment  of guaranteed student loans and state university loans or
     6  city university loans  pursuant  to  subdivision  five  of  section  one
     7  hundred  seventy-one-d and subdivision six of section one hundred seven-
     8  ty-one-e of this article, (iii) and except further that, notwithstanding
     9  any law, the comptroller shall credit to the revenue arrearage  account,
    10  pursuant  to  section ninety-one-a of the state finance law, that amount
    11  of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
    12  ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
    13  thereon, which is certified to the comptroller by  the  commissioner  as
    14  the  amount  to  be credited against a past-due legally enforceable debt
    15  owed to a state agency pursuant to paragraph (a) of subdivision  six  of
    16  section one hundred seventy-one-f of this article, provided, however, he
    17  shall  credit  to  the  special  offset  fiduciary  account, pursuant to
    18  section ninety-one-c of the state finance law, any such amount  credita-
    19  ble  as  a liability as set forth in paragraph (b) of subdivision six of
    20  section one hundred seventy-one-f  of  this  article,  (iv)  and  except
    21  further  that  the  comptroller  shall  pay to the city of New York that
    22  amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
    23  two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
    24  interest thereon that is certified to the comptroller by the commission-
    25  er as the amount to be credited against city of  New  York  tax  warrant
    26  judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
    27  article, (v) and except further that the  comptroller  shall  pay  to  a
    28  non-obligated  spouse that amount of overpayment of tax imposed by arti-
    29  cle twenty-two of this chapter and the interest on such amount which has
    30  been credited pursuant to section one hundred seventy-one-c, one hundred
    31  seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
    32  one  hundred seventy-one-l of this article and which is certified to the
    33  comptroller by the commissioner as the  amount  due  such  non-obligated
    34  spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
    35  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
    36  a like amount which the comptroller shall pay into the treasury  to  the
    37  credit  of  the  general  fund  from amounts subsequently payable to the
    38  department of social services, the state university  of  New  York,  the
    39  city  university  of  New  York, or the higher education services corpo-
    40  ration, or the revenue arrearage account  or  special  offset  fiduciary
    41  account  pursuant  to  section ninety-one-a or ninety-one-c of the state
    42  finance law, as the case may be, whichever had been credited the  amount
    43  originally  withheld  from  such  overpayment, and (vii) with respect to
    44  amounts originally withheld from such overpayment  pursuant  to  section
    45  one  hundred  seventy-one-l  of this article and paid to the city of New
    46  York, the comptroller shall collect a like amount from the city  of  New
    47  York.
    48    §  3. The state finance law is amended by adding a new section 88-c to
    49  read as follows:
    50    § 88-c. Green fund. 1. There is hereby established in the joint custo-
    51  dy of the state comptroller and the commissioner of taxation and finance
    52  a fund to be known as the "green fund".
    53    2. The green fund shall consist of all the revenues  received  by  the
    54  department  of  taxation  and  finance pursuant to section three hundred
    55  seventy of the tax law and all other moneys appropriated,  credited,  or
    56  transferred thereto from any other fund or source pursuant to law.

        A. 5556                             4
 
     1    3.  Moneys in the green fund shall be kept separate from and shall not
     2  be commingled with any other moneys in the custody of  the  commissioner
     3  of taxation and finance and the comptroller.
     4    4. The moneys of the fund shall be made available to the state airline
     5  community  resiliency  board for the purpose of providing grants to non-
     6  profits, qualified community-based organizations and  local  governments
     7  in  communities  disproportionally impacted by the health detriments and
     8  quality of life issues associated with airline communities.
     9    § 4.  The environmental conservation law is amended by  adding  a  new
    10  section 19-0333 to read as follows:
    11  § 19-0333. State airline community resiliency board.
    12    1.  There  is  hereby established within the department a board, to be
    13  known as the state airline community resiliency board. Such board  shall
    14  consist of:
    15    (a) one member appointed by the governor;
    16    (b) one member appointed by the assembly;
    17    (c) one member appointed by the senate;
    18    (d)  one  member  appointed by a qualified community organization from
    19  each of the following airports:
    20    (i) John F. Kennedy international airport;
    21    (ii) LaGuardia airport;
    22    (iii) Buffalo Niagara international airport;
    23    (iv) Albany international airport;
    24    (v) Greater Rochester international airport;
    25    (vi) Syracuse Hancock international airport;
    26    (vii) Long Island MacArthur airport;
    27    (viii) Westchester county airport;
    28    (ix) Stewart international airport;
    29    (x) Elmira/Corning regional airport; and
    30    (xi) Plattsburgh international airport;
    31    (e) one member appointed by the department to  represent  the  depart-
    32  ment;
    33    (f) one member appointed by the department of transportation to repre-
    34  sent such department;
    35    (g) one member appointed by the department of health to represent such
    36  department; and
    37    (h) two members from environmental advocacy based organizations within
    38  the state.
    39    2.  The  governor shall designate one member who shall serve as chair-
    40  person of the board until the expiration of his or her  term.  A  member
    41  appointed to fill a vacancy shall be appointed for the unexpired term of
    42  the member whom he or she is to succeed.  All members of the board shall
    43  be  appointed  for  a  term  of three years. A member of the board shall
    44  continue in such position upon the expiration of his or her  term  until
    45  such  time  as  he  or  she  is  reappointed  or his or her successor is
    46  appointed, as the case may be. All members shall be voting members.
    47    3. The members of the board shall receive no  compensation  for  their
    48  services  but  shall  be  allowed  their  actual  and necessary expenses
    49  incurred in the performance of their functions hereunder.
    50    4. No member of the board  shall  be  disqualified  from  holding  any
    51  public office or employment, nor shall he or she forfeit any such office
    52  or  employment,  by  reason  of  his or her appointment pursuant to this
    53  section, notwithstanding the provisions of any other general, special or
    54  local law, ordinance or city charter.
    55    5. The board shall make determinations regarding the  disbursement  of
    56  funds from the green fund established pursuant to section eighty-eight-c

        A. 5556                             5
 
     1  of  the  state  finance law. Such funds shall be used for the purpose of
     2  providing grants to non-profits, qualified community-based organizations
     3  and local governments in communities disproportionally impacted  by  the
     4  health  detriments  and  quality  of life issues associated with airline
     5  communities.
     6    § 5. This act shall take effect on the first of January next  succeed-
     7  ing  the date on which it shall have become a law.  Effective immediate-
     8  ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
     9  necessary  for  the implementation of this act on its effective date are
    10  authorized to be made and completed on or before such effective date.
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