What's happening
This bill creates a supplemental state fuel tax if the federal fuel tax drops below five cents per gallon, directing revenue to transportation funds.
Why it matters
Creates a state-level backup. If the federal fuel tax is ever reduced below five cents per gallon, New York will automatically impose a nine-cent-per-gallon tax to make up the difference, ensuring consistent funding for transportation needs.
Targets distributors, not direct consumers. The tax is levied on fuel distributors who import, manufacture, or sell fuel in the state, meaning the administrative burden falls on businesses rather than individual drivers—though costs may be passed along.
Protects key exemptions. Certain organizations, like hospitals and specific nonprofits, are exempt from this supplemental tax, as are airlines for jet fuel, maintaining protections for critical services and industries.
Directs revenue to infrastructure. All money raised is earmarked for transportation-related funds, with 75% going to highways and bridges and 25% to mass transit, supporting both road maintenance and public transportation regardless of federal policy changes.
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Who cares
Headline styles
Replace Lost Federal Fuel Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4580
2017-2018 Regular Sessions
IN SENATE
February 21, 2017
Introduced by Sen. KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to the creation of the federal tax elimination supplemental tax
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 284-b to read as follows:
§ 284-b. Federal tax elimination supplemental tax. 1. If the federal fuel tax is below the rate of five cents per gallon, there is hereby levied and imposed an excise tax of nine cents per gallon upon motor fuel (a) imported into or caused to be imported into the state by a distributor for use, distribution, storage or sale in the state or upon motor fuel which is produced, refined, manufactured or compounded by a distributor in the state (which acts shall hereinafter in this subdivision be encompassed by the phrase "imported or manufactured") or (b) if the tax has not been imposed prior to its sale in this state, which is sold by a distributor (which act, in conjunction with the acts described in paragraph (a) of this subdivision, shall hereinafter in this article be encompassed by the phrase "imported, manufactured or sold"), except when imported, manufactured or sold under circumstances which preclude the collection of such tax by reason of the United States constitution and of laws of the United States enacted pursuant thereto or when imported or manufactured by an organization described in paragraph one or two of subdivision (a) of section eleven hundred sixteen of this chapter or a hospital included in the organizations described in paragraph four of such subdivision for its own use or consumption and except kero-jet fuel when imported or manufactured by an airline for use in its airplanes. Provided, further, no motor fuel shall be included in the measure of the tax unless it shall have previously come to rest within
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05943-01-7
S. 4580 2
the meaning of federal decisional law interpreting the United States constitution. All tax for the period for which a return is required to be filed shall be due on the date limited for the filing of the return for such period, regardless of whether a return is filed by such distributor as required by this article or whether the return which is filed correctly shows the amount of tax due.
2. All taxes collected pursuant to this section shall be deposited proportionately into the following accounts: three-quarters to the dedicated highway and bridge trust fund established pursuant to section eighty-nine-b of the state finance law, and one-quarter to the dedicated mass transportation trust fund established pursuant to section eightynine-c of the state finance law.
§ 2. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to the creation of the federal tax elimination supplemental tax
Purpose or general idea of bill
To allow citizens who were denied access to information under FOIL to seek redress with the attorney general.
Summary of specific provisions
Adds a new section to Subdivision 4 of section 89 of the public officers law by establishing a new construct.
*Allows citizens that were denied a request for information under FOIL to appeal within 30 days to the attorney general's office.
*After such appeal is made, the attorney general has 20 days to determine whether the appeal is meritorious or non-meritorious and summarize the findings.
*If the request is considered non-meritorious, the person requesting may proceed by commencing a civil action in court.
*If the appeal is considered meritorious, the attorney general may order the agency to provide the records sought.
Justification
Currently, those denied access to records under the Freedom of Information Law must commence an action in court to appeal the decision by the government agency. This particular method of appeal dissuades many from advancing legitimate claims. In an effort to ensure greater compliance with the law, allowing the attorney general the power to review claims will allow more access to public records. Justice Brandeis's oft quoted statement, "Sunlight is the best disinfectant," remains a powerful reminder that citizens deserve full access to their government. This bill would empower more citizens.
Fiscal implications
Not known.
Effective date
This act shall take effect on the one hundred twentieth day after it shall have become a law; provided that the department of law is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such a date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.