Bill Text: NY S05878 | 2023-2024 | General Assembly | Introduced
Bill Title: Establishes a tax on carbon emissions from non-essential helicopter flights in cities with a population of one million or more.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S05878 Detail]
Download: New_York-2023-S05878-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5878 2023-2024 Regular Sessions IN SENATE March 20, 2023 ___________ Introduced by Sen. GONZALEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to establishing a tax on carbon emissions from non-essential helicopter flights in cities with a popu- lation 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 CARBON EMISSIONS TAX 5 ON CERTAIN HELICOPTER FLIGHTS 6 Section 289-g. Definitions. 7 289-h. Administration of the carbon emissions tax on certain 8 helicopter flights 9 289-i. Carbon emissions tax on certain helicopter flights. 10 § 289-g. Definitions. For the purposes of this article, the following 11 terms shall have the following meanings: 12 1. "Carbon dioxide equivalent" means a unit of measure denoting the 13 amount of emissions from a greenhouse gas, expressed as the amount of 14 carbon dioxide by weight that produces the same global warming impact. 15 2. "Helicopter" means an aircraft, the support of which in the air is 16 normally derived from airfoils mechanically rotated about an approxi- 17 mately vertical axis. 18 3. "Helicopter operator" means a person or entity which conducts non- 19 essential helicopter flights within a city with a population of one 20 million or more. 21 4. "Non-essential helicopter flight" means a helicopter flight other 22 than those conducted: 23 (a) for purposes of heavy-lift operations in support of construction 24 and infrastructure maintenance; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05023-05-3S. 5878 2 1 (b) for purposes of public health and safety, including law enforce- 2 ment, emergency response, disaster response, the provision of medical 3 services, and providing other services; or 4 (c) for the benefit of the general public, including flights carried 5 out for research or for official purposes by a news organization. 6 § 289-h. Administration of the carbon emissions tax on certain heli- 7 copter flights. 1. The department of environmental conservation shall 8 administer the schedules of carbon emissions tax on certain helicopter 9 flights established pursuant to this article. Such tax shall be imposed 10 on each helicopter operator at a rate and schedule to be determined by 11 the department of environmental conservation in accordance with section 12 two hundred eighty-nine-i of this article for non-essential helicopter 13 flights which were conducted in this state. 14 2. The department and department of environmental conservation shall 15 promulgate such rules and regulations as shall be necessary to implement 16 the provisions of this article. 17 3. The department and the department of environmental conservation 18 shall undertake all reasonable efforts to collect charges authorized 19 pursuant to this article at the first point of distribution or sale 20 within the state. 21 § 289-i. Carbon emissions tax on certain helicopter flights. 1. The 22 department and the department of environmental conservation shall estab- 23 lish a carbon emissions tax on certain helicopter flights on all non-es- 24 sential helicopter flights. Such tax shall be based on department of 25 environmental conservation calculations of annual metric tons of carbon 26 dioxide equivalent emissions for the helicopter operator and pegged at 27 four times the current federal environmental protection agency social 28 cost of carbon calculated at the lowest discount rate. Such tax shall 29 include an additional fifty dollar per seat ticket tax or two hundred 30 dollar per flight tax whichever is greater for any non-essential heli- 31 copter flights conducted using a helicopter which produces more than 32 thirty decibels while in operation. Such tax shall be listed on all 33 invoices and receipts for non-essential helicopter flights as two items: 34 (a) a "carbon emissions tax" with the portion of the tax for the flight 35 based on the carbon dioxide equivalent of the flights' emissions; and 36 (b) a "noise tax" with the portion of the tax for the flight from the 37 per seat ticket or per flight tax. 38 2. In the fourth year of implementation, and biannually thereafter, 39 the department of environmental conservation shall publish a report for 40 the legislature and shall post the report on an internet website acces- 41 sible to the public. Such report shall consider whether any increases or 42 decreases in the carbon emissions tax on certain helicopter flights as 43 authorized by this section are recommended to account for inflation, and 44 to ensure progress towards reaching emissions levels to mitigate climate 45 change in furtherance of established state policy. 46 3. The department shall determine total taxable emissions annually for 47 each helicopter operator based on information that shall be provided in 48 an annual report to the department by the helicopter operator which 49 shall include, but not be limited to: 50 (a) total non-essential helicopter flights by helicopter model; 51 (b) duration of non-essential helicopter flights by helicopter model; 52 (c) total number of seats on non-essential helicopter flights sold by 53 helicopter model; 54 (d) per seat value of non-essential helicopter flights on invoices 55 provided to customers by helicopter model;S. 5878 3 1 (e) per seat value of non-essential helicopter flights by helicopter 2 model; 3 (f) total amount of taxes collected under this article; and 4 (g) any information required by the department by rule or regulation. 5 4. The department and the department of environmental conservation 6 shall be authorized to develop any rule or regulation necessary to 7 collect and administer the carbon emissions tax on certain helicopter 8 flights authorized under this article. 9 5. Notwithstanding any general or special law to the contrary, the tax 10 authorized under this section shall not be imposed on any helicopter 11 flights if such imposition is superseded by federal law or regulation. 12 6. All funds collected under this article shall be deposited into the 13 environmental protection fund established by section ninety-two-s of the 14 state finance law. 15 § 2. This act shall take effect on the ninetieth day after it shall 16 have become a law. Effective immediately, the addition, amendment and/or 17 repeal of any rule or regulation necessary for the implementation of 18 this act on its effective date are authorized to be made and completed 19 on or before such effective date.
