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Sponsors
No co-sponsors yet.
History
- Print number 7951a
- Amend (t) and recommit to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to highway diesel motor fuel used for farm production
In Assembly Committee · Ways And Means · Sponsor Fred Thiele
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend part AA of chapter 59 of the laws of 2015, amending the tax law relating to allowing a reimbursement of the petroleum business tax for highway diesel motor fuel used in farm production, in relation thereto
Purpose
Makes the provisions of section 2 of part AA of Chapter 59 of the Laws of 2015, amending the tax law relating to allowing a reimbursement of the petroleum business tax for highway diesel motor fuel used for farm production applicable to use or consumption occurring on or after January 1, 2012 and consumers of tax paid pursuant to article 13-a of the tax law.
Summary of provisions
Makes the provisions of section 2 of part AA of Chapter 59 of the Laws of 2015, amending the tax law relating to allowing a reimbursement of the petroleum business tax for highway diesel motor fuel used for farm production applicable to use or consumption occurring on or after January 1, 2012 and consumers of highway diesel motor fuel shall be entitled to reimbursement of tax paid pursuant to article 13-a of the tax law; provided, however, that the Commissioner of Taxation and finance shall waive the prior clearance required under subdivision (f) of section 301-c of the tax law for such use or consumption occurring prior to the effective date of this act, as long as such consumers provide documentary proof, sufficient to show that the tax on the highway diesel fuel was paid for the exempt use or consumption during the exempt period.
Justification
New York Farmers are exempt from paying tax on highway diesel motor fuel used in the production of agricultural crops. In years past, farmers who have purchased and used taxable diesel fuel for farm production methods have always been able to apply for reimbursement from New York State for that portion used for production purposes. In the past few years, New York State Department of Taxation and Finance has misinterpreted the exemption allowed for under New York State Law and has required some farmers to return the reimbursement. In 2015, New York took corrective measures to fix this technicality by passing legislation, however the corrective legislation did not allow for farmers who were penalized to get their taxes back. This measure will allow those farmers to be reimbursed for the exemption they should have had all along as is the intent of the law.
Legislative history
New bill.
Fiscal implications
TBD
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.