Bill Text: NY A07638 | 2023-2024 | General Assembly | Amended
Bill Title: Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more.
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Introduced - Dead) 2024-04-12 - print number 7638b [A07638 Detail]
Download: New_York-2023-A07638-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 7638--B 2023-2024 Regular Sessions IN ASSEMBLY May 25, 2023 ___________ Introduced by M. of A. CARROLL -- read once and referred to the Commit- tee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to establishing a tax on noise emissions from non-essential helicopter and seaplane flights in cities with a population of one million or more 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 12-B to read 2 as follows: 3 ARTICLE 12-B 4 NOISE TAX ON NON-ESSENTIAL 5 HELICOPTER AND SEAPLANE FLIGHTS 6 Section 289-g. Definitions. 7 289-h. Imposition of the noise tax on non-essential helicopter 8 and seaplane flights. 9 289-i. Liability for the tax. 10 289-j. Exemptions from the tax. 11 289-k. Payment and returns. 12 289-l. Records to be kept. 13 289-m. Secrecy of returns and reports. 14 289-n. Practice and procedure. 15 289-o. Deposit and disposition of revenue. 16 § 289-g. Definitions. For the purposes of this article, the following 17 terms shall have the following meanings: 18 1. "Helicopter" means an aircraft, the support of which in the air is 19 normally derived from airfoils mechanically rotated about an approxi- 20 mately vertical axis. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11397-17-4A. 7638--B 2 1 2. "Helicopter or seaplane operator" means a person or entity which 2 conducts non-essential helicopter or seaplane flights within a city with 3 a population of one million or more. 4 3. "Seaplane" means any aircraft defined or classified as such by 5 federal law, rule or regulation. 6 4. "Non-essential flight" means a flight made by a helicopter or seap- 7 lane other than those conducted: 8 (a) for purposes of heavy-lift operations in support of construction 9 and infrastructure maintenance; 10 (b) for purposes of public health and safety, including law enforce- 11 ment, emergency response, disaster response, the provision of medical 12 services, and providing other services; or 13 (c) for the benefit of the general public, including flights carried 14 out for research or for official purposes by a news organization. 15 5. "Quiet aircraft" means a helicopter or seaplane of a model that has 16 been certified as meeting the threshold to be classified as a quiet 17 aircraft as per section two hundred eighty-nine-j of this article. 18 § 289-h. Imposition of the noise tax on non-essential helicopter and 19 seaplane flights. In addition to any other tax or assessment imposed by 20 this chapter or any other law, there is hereby imposed beginning January 21 first, two thousand twenty-five a noise tax on non-essential seaplane 22 and helicopter flights at the rate of one hundred dollars per seat tick- 23 et or four hundred dollars per flight, whichever is greater. 24 § 289-i. Liability for the tax. Any non-essential helicopter or seap- 25 lane flight is subject to the tax imposed by this article. The tax 26 imposed by this section shall not be imposed on any helicopter or seap- 27 lane flights if such imposition is superseded by federal law or regu- 28 lation. 29 § 289-j. Exemptions from the tax. 1. Any non-essential helicopter or 30 seaplane flight conducted using a quiet aircraft is exempted from the 31 tax imposed by section two hundred eighty-nine-h of this article. 2. The 32 department, in consultation with the department of transportation shall 33 create a registry of models of helicopters and seaplanes that will be 34 defined as quiet aircraft for the purposes of this article. Such regis- 35 try shall be established by January first, two thousand twenty-five, and 36 shall be updated no less than every two years. 3. For a helicopter or 37 seaplane model to be considered to be a quiet aircraft, the aircraft 38 must be electric powered and, (a) for helicopters, create at least ten 39 decibels less of noise, as measured under the procedures of Appendix H 40 of 14 CFR Part 36, as a helicopter that would meet the GCNP Quiet 41 Aircraft Technology Designation established by 14 CFR Appendix A to 42 Subpart U of Part 93, or any federal limits on noise from helicopters 43 enacted that are more strict than the GCNP Quiet Aircraft Technology 44 Designation and (b) for seaplanes, create at least ten decibels less of 45 noise, as measured under the procedures of Appendix G of 14 CFR Part 36, 46 than a seaplane would make to comply with the stage 5 noise levels 47 adopted under 14 CFR Parts 36 and 91, which are equal to the levels 48 established under International Civil Aviation Organization (ICAO) Chap- 49 ter 14 of Annex 16, Volume I, or any federal limits on noise from seap- 50 lanes enacted that are more strict than the stage 5 noise levels. 51 § 289-k. Payment and returns. 1. Every helicopter and seaplane opera- 52 tor shall file a return quarterly with the commissioner. Provided, 53 however, that if the commissioner in the exercise of their discretion 54 deems it necessary to protect the revenues to be obtained under this 55 article, such commissioner may give notice requiring such operator, in 56 addition to filing a quarterly return, to file either short-form orA. 7638--B 3 1 long-form part-quarterly returns, as specified in such notice. For 2 purposes of this article the term "long-form, part-quarterly return" 3 shall mean a return in a form determined by the commissioner providing 4 for the calculation of the actual taxes for the preceding month. For 5 purposes of this article the term "short-form, part-quarterly return" 6 shall mean a return which shall be available for use in filing as a 7 return for the first two months of any quarter and only by a person 8 required to file a return monthly who has had at least four successive 9 quarterly tax periods immediately preceding the month for which the 10 return is to be filed and who elects such use, and is in a form deter- 11 mined by the commissioner and providing for the calculation of one-third 12 of the total taxes paid by the person to the commissioner in the compa- 13 rable quarter of the immediately preceding year under this article. 14 2. The returns and information returns required by this section to be 15 filed quarterly shall be filed for quarterly periods ending on the last 16 day of February, May, August and November of each year, and each return 17 and each information return shall be filed within twenty days after the 18 end of the quarterly period covered thereby. The returns required by 19 this section to be filed monthly shall be filed for monthly periods 20 ending on the last day of each month and each return shall be filed 21 within twenty days after the end of each prior month. The information 22 returns required to be filed annually shall be filed for twelve-month 23 periods ending on the last day of May of each year, and each such infor- 24 mation return shall be filed within twenty days after the end of the 25 twelve-month period covered thereby. 26 3. The tax commission may permit or require returns to be made cover- 27 ing other periods and upon such dates as it may specify. If the tax 28 commission deems it necessary in order to ensure the payment of the 29 taxes imposed by this article, it may require returns to be made for 30 shorter periods than those prescribed pursuant to the foregoing subdivi- 31 sions of this section, and upon such dates as it may specify. 32 4. The form of returns shall be prescribed by the tax commission and 33 shall contain such information as it may deem necessary for the proper 34 administration of this article. The commission may require amended 35 returns to be filed within twenty days after notice and to contain the 36 information specified in the notice. 37 5. In addition to any other penalty or interest provided for under 38 this article or other law, and unless it is shown that such failure is 39 due to reasonable cause and not due to willful neglect, any person 40 liable for the tax imposed by this article that fails to pay such tax 41 when due shall be liable for a penalty in an amount equal to four 42 hundred percent of the total tax amount that is due. 43 § 289-l. Records to be kept. Every operator liable for the surcharge 44 imposed by this article shall keep, and shall make available for review 45 upon demand by the commissioner: 46 1. records of helicopter and seaplane flights undertaken by such oper- 47 ator; 48 2. total amount of taxes collected under this article; 49 3. any information required by the department by rule or regulation; 50 4. true and complete copies of any records required to be kept by any 51 applicable regulatory department or agency; and 52 5. such other records and information as the commissioner may require 53 to perform their duties under this article. 54 § 289-m. Secrecy of returns and reports. 1. Except in accordance with 55 proper judicial order or as otherwise provided by law, it shall be 56 unlawful for the commissioner, any officer or employee of the depart-A. 7638--B 4 1 ment, any person engaged or retained by the department on an independent 2 contract basis, or any person who in any manner may acquire knowledge of 3 the contents of a return or report filed with the commissioner pursuant 4 to this article, to divulge or make known in any manner any particulars 5 set forth or disclosed in any such return or report. The officers 6 charged with the custody of such returns and reports shall not be 7 required to produce any of them or evidence of anything contained in 8 them in any action or proceeding in any court, except on behalf of the 9 commissioner in an action or proceeding under the provisions of this 10 chapter, or in any other action or proceeding involving the collection 11 of a surcharge due under this chapter to which the state, the commis- 12 sioner or an agency that is authorized to permit or regulate the 13 provision of any relevant transportation is a party or a claimant, or on 14 behalf of any party to any action, proceeding or hearing under the 15 provisions of this article, when the returns or the reports or the facts 16 shown thereby are directly involved in such action, proceeding or hear- 17 ing, in any of which events the court, or in the case of a hearing, the 18 division of tax appeals, may require the production of, and may admit in 19 evidence so much of said returns or reports or of the facts shown there- 20 by as are pertinent to the action or proceeding and no more. Nothing 21 herein shall be construed, however, to prohibit the commissioner, in 22 their discretion, from allowing the inspection or delivery of a certi- 23 fied copy of any return or report filed under this article, or from 24 providing any information contained in any such return or report, by or 25 to a duly authorized officer or employee of the comptroller; nor to 26 prohibit the inspection or delivery of a certified copy of any return or 27 report filed under this article, or the provision of any information 28 contained therein, by or to the attorney general or other legal repre- 29 sentatives of the state when an action shall have been recommended or 30 commenced pursuant to this chapter in which such returns or reports or 31 the facts shown thereby are directly involved; nor to prohibit the 32 commissioner from providing or certifying to the division of budget or 33 the comptroller the total number of returns or reports filed under this 34 article in any reporting period and the total collections received ther- 35 efrom; nor to prohibit the delivery to a person liable for the tax 36 imposed by this article, or a duly authorized representative of such, a 37 certified copy of any return or report filed by such person pursuant to 38 this article, nor to prohibit the publication of statistics so classi- 39 fied as to prevent the identification of particular returns or reports 40 and the items thereof; nor to prohibit the disclosure, in such manner as 41 the commissioner deems appropriate, of the names and other appropriate 42 identifying information of those persons required to pay the tax imposed 43 by this article. 44 2. Notwithstanding the provisions of subdivision one of this section, 45 the commissioner may permit the secretary of the treasury of the United 46 States or such secretary's delegate, or the authorized representative of 47 either such officer, to inspect any return filed under this article, or 48 may furnish to such officer or such officer's authorized representative 49 an abstract of any such return or supply such person with information 50 concerning an item contained in any such return, or disclosed by any 51 investigation of liability under this article, but such permission shall 52 be granted or such information furnished only if the laws of the United 53 States grant substantially similar privileges to the commissioner or 54 officer of this state charged with the administration of the tax imposed 55 by this article, and only if such information is to be used for purposes 56 of tax administration only; and provided further the commissioner mayA. 7638--B 5 1 furnish to the commissioner of internal revenue or such commissioner's 2 authorized representative such returns filed under this article and 3 other tax information, as such commissioner may consider proper, for use 4 in court actions or proceedings under the internal revenue code, whether 5 civil or criminal, where a written request therefor has been made to the 6 commissioner by the secretary of the treasury of the United States or 7 such secretary's delegate, provided the laws of the United States grant 8 substantially similar powers to the secretary of the treasury of the 9 United States or their delegate. Where the commissioner has so author- 10 ized use of returns and other information in such actions or 11 proceedings, officers and employees of the department may testify in 12 such actions or proceedings in respect to such returns or other informa- 13 tion. 14 3. (a) Any officer or employee of the state who willfully violates the 15 provisions of subdivision one of this section shall be dismissed from 16 office and be incapable of holding any public office for a period of 17 five years thereafter. 18 (b) Cross-reference: For criminal penalties, see article thirty-seven 19 of this chapter. 20 4. (a) Notwithstanding the provisions of subdivision one of this 21 section, upon written request from the chairperson of the committee on 22 ways and means of the United States House of Representatives, the chair- 23 person of the committee on finance of the United States Senate, or the 24 chairperson of the joint committee on taxation of the United States 25 Congress, the commissioner shall furnish such committee with any current 26 or prior year returns specified in such request that were filed under 27 this article by the president of the United States, vice-president of 28 the United States, member of the United States Congress representing New 29 York state, or any person who served in or was employed by the executive 30 branch of the government of the United States on the executive staff of 31 the president, in the executive office of the president, or in an acting 32 or confirmed capacity in a position subject to confirmation by the 33 United States Senate; or, in New York state: a statewide elected offi- 34 cial, as defined in paragraph (a) of subdivision one of section seven- 35 ty-three-a of the public officers law; a state officer or employee, as 36 defined in subparagraph (i) of paragraph (c) of subdivision one of such 37 section seventy-three-a; a political party chairperson, as defined in 38 paragraph (h) of subdivision one of such section seventy-three-a; a 39 local elected official, as defined in subdivisions one and two of 40 section eight hundred ten of the general municipal law; a person 41 appointed, pursuant to law, to serve due to vacancy or otherwise in the 42 position of a local elected official, as defined in subdivisions one and 43 two of section eight hundred ten of the general municipal law; a member 44 of the state legislature; or a judge or justice of the unified court 45 system; or filed by a partnership, firm, association, corporation, 46 joint-stock company, trust or similar entity directly or indirectly 47 controlled by any individual listed in this paragraph, whether by 48 contract, through ownership or control of a majority interest in such 49 entity, or otherwise, or filed by a partnership, firm, association, 50 corporation, joint-stock company, trust or similar entity of which any 51 individual listed in this paragraph holds ten percent or more of the 52 voting securities of such entity; provided however that, prior to 53 furnishing any return, the commissioner shall redact any copy of a 54 federal return (or portion thereof) attached to, or any information on a 55 federal return that is reflected on, such return, and any social securi- 56 ty numbers, account numbers and residential address information.A. 7638--B 6 1 (b) No returns shall be furnished pursuant to this subdivision unless 2 the chairperson of the requesting committee certifies in writing that 3 such returns have been requested related to, and in furtherance of, a 4 legitimate task of the Congress, that the requesting committee has made 5 a written request to the United States secretary of the treasury for 6 related federal returns or reports or return or report information, 7 pursuant to 26 U.S.C. Section 6103(f), and that if such requested 8 returns are inspected by and/or submitted to another committee, to the 9 United States House of Representatives, or to the United States Senate, 10 then such inspection and/or submission shall occur in a manner consist- 11 ent with federal law as informed by the requirements and procedures 12 established in 26 U.S.C. Section 6103(f). 13 § 289-n. Practice and procedure. The provisions of article twenty-sev- 14 en of this chapter shall apply with respect to the administration of and 15 procedure with respect to the tax imposed by this article in the same 16 manner and with the same force and effect as if the language of such 17 article twenty-seven had been incorporated in full into this article and 18 had expressly referred to the surcharge imposed by this article, except 19 to the extent that any such provision is either inconsistent with a 20 provision of this article or is not relevant to this article. 21 § 289-o. Deposit and disposition of revenue. All funds collected under 22 this article shall be deposited into the environmental protection fund 23 established by section ninety-two-s of the state finance law. 24 § 2. This act shall take effect immediately.
