New York 2025-2026 Regular Session

New York Senate Bill S02346

Introduced
1/16/25  
Refer
1/16/25  

Caption

Enacts the "gas tax holiday act"; provides that from the first of the month after the effective date of the section until December 31, 2027 the taxes imposed on retail sales of fuel gas, motor fuel and diesel motor fuel shall be exempt from certain taxes.

Impact

If passed, this bill would significantly impact state tax regulations concerning fuel sales. By removing certain levies on fuels during the defined period, the state government seeks to decrease gas prices for consumers. The legislation will also enable municipalities to opt-out of certain fuel taxes through local law, allowing further flexibility in addressing community-specific economic conditions. This change could foster a more competitive market for retail fuel sales, ultimately benefitting consumers who may enjoy lower prices at the pump.

Summary

Bill S02346, known as the 'Gas Tax Holiday Act', aims to amend New York's tax law by introducing a tax exemption on retail sales of fuel gas, motor fuel, and diesel motor fuel for a specified period. The exemption is set to apply from the first month following the effective date of the bill until December 31, 2027. This legislation is designed to alleviate the financial burden on consumers and inject economic relief amidst rising fuel costs, making fuel more affordable for residents across the state.

Contention

Despite the overarching goal of easing financial pressures due to high fuel costs, the bill has faced some contention. Opponents worry that while the tax holiday may provide short-term relief to consumers, it could lead to a decrease in local government revenues, which might impact public services reliant on fuel tax funding. Additionally, critiques focus on the potential unintended consequences on the fuel market and the overall state economy, questioning whether this exemption could encourage overconsumption or lead to fluctuations in fuel supply.

Companion Bills

No companion bills found.

Previously Filed As

NY HB655

Gasoline and motor fuel taxes, to suspend the state excise taxes on gasoline and motor fuels from April 15, 2026 to June 15, 2026.

NY A11093

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

NY A526

Requires that fuel stations specify taxes levied on motor fuel sales.

NY HB1418

Revenue and taxation; motor fuel tax; marine gasoline; exemption; sale tax; effective date.

NY HB1418

Revenue and taxation; motor fuel tax; marine gasoline; exemption; sale tax; effective date.

NY HB1109

Relating to an exemption from certain motor fuel taxes for counties in this state.

NY SB677

Relating to an exemption from certain motor fuel taxes for counties in this state.

NY SB935

Relating to an exemption from certain motor fuel taxes for counties in this state.

NY SB831

Provides that local taxes and fees on motor fuel shall expire five years after enactment unless reauthorized by a two-thirds vote of the political subdivision

NY SB1179

Provides that local taxes and fees on motor fuel shall expire five years after enactment unless reauthorized by a two-thirds vote of the political subdivision

Similar Bills

No similar bills found.