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A1559Assembly2017-2018 Session

End Flight School Aircraft Tax

Official title

“Creates a tax exemption for leasing of certain aircraft used for flight schools”

Sponsor Stephen HawleyAD-139+4 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
4/10
Low
Passage
0%

Bill progress

Step 2 of 7

In committee · Ways And Means

What's happening

This bill creates a sales tax exemption for leasing noncommercial aircraft used for flight school training and education.

Why it matters

  1. Could lower the cost of flight training. By exempting flight schools from paying sales tax on leases of small, noncommercial aircraft, the bill may help reduce overall costs for flight schools, potentially making pilot training more affordable for students.

  2. Supports workforce development in aviation. Lower operational costs for flight schools can encourage more individuals to pursue pilot licenses, addressing shortages of trained pilots and supporting New York’s aviation industry.

  3. Targets specific aircraft and uses. The exemption is narrowly tailored to noncommercial aircraft under certain size limits and only when used for educational purposes, minimizing the potential for unintended tax breaks for other aviation activities.

  4. Potential fiscal impact on local and state revenue. While aiming to boost aviation training, the tax exemption could reduce sales tax collections, which may affect funding for public services unless offset by economic growth from expanded flight training activity.

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Who cares

  • Flight schools

    The bill would exempt leases and rentals of noncommercial aircraft used for training and education from sales tax if they seat fewer than 20 passengers and have a maximum payload below 6,000 pounds.

  • Aircraft leasing and rental businesses

    Their leases and rentals of qualifying aircraft for training and educational purposes would become tax-exempt.

  • New York State Department of Taxation and Finance

    The commissioner would be authorized to take steps to implement the exemption before its effective date.

Headline styles

End Flight School Aircraft Tax

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Stephen Hawley

Assembly Member · Assembly District 139

History

  1. Held for consideration in ways and means
  2. Referred to ways and means
  3. Referred to ways and means

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

1559

2017-2018 Regular Sessions

IN ASSEMBLY

January 12, 2017

Introduced by M. of A. HAWLEY, DiPIETRO, McLAUGHLIN, RAIA, WALTER, McDO- NOUGH -- Multi-Sponsored by -- M. of A. FITZPATRICK, McKEVITT, RIVERA -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to creating a tax exemption for leasing of certain aircraft used for flight schools

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

Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:

(44) Notwithstanding the provisions of subparagraph three of paragraph (A) of subdivision (i) of section eleven hundred eleven of this article, leases and rentals of noncommercial aircraft having a seating capacity of less than twenty passengers and a maximum payload capacity of less than six thousand pounds that are used for training and educational purposes.

§ 2. This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least sixty days after this act shall have become law and shall apply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law; provided, further, that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to take steps necessary to implement the provisions of this act on its effective date.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD01333-01-7

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.