Exempts diesel motor fuel used by and sold to ambulance services from certain taxes.
BILL NUMBER:S3288 REVISED MEMO 05/30/2013
TITLE OF BILL: An act to amend the tax law, in relation to exempting fuel used by ambulance services from certain taxes
To remove the sales tax burden on the purchase of diesel fuel used by commercial ambulance services certified under Article 30 of the Public Health Law in transporting and delivering care to patients.
SUMMARY OF PROVISIONS:
This bill amends section 282-a of the tax law, section 301-b of the tax law and section 1115 of the tax law to exempt commercial ambulance services from sales tax on the purchase of diesel fuel.
The commercial ambulance industry provides approximately one-half of all of the emergency medical transports in New York State, delivering high quality medical care and transportation to patients. All ambulance service providers are required to treat and transport patients, regardless of their ability to pay, anti commercial services have built into their corporate cultures the ethic of always delivering the highest level of care, notwithstanding reimbursement.
The reality is, however, that often ambulance services go un-reimbursed, and providers have no access to bad debt and charity pools to help offset the cost of this care. Similar tax exemptions are currently in place for competing municipal and volunteer service. Extending a similar exemption to commercial ambulance services certified under Article 30 of the Public Health law will provide critical relief and help ensure that these ambulance services can continue to compete and deliver high-quality health care.
S.2717A/A.3400A of 2011-12:
S.3196/A.4763 of 2009-10.
With an effective date of September 1, 2013, this bill would reduce State and local tax revenues by an estimated $1.8 million in State fiscal year 2013-14.The State's share of this revenue reduction would be approximately $1.2 million. In SFY 2014-15, its first full year in effect, this bill would reduce annual State and local tax revenue by an estimated $3.6 million. The State's share of this revenue reduction would be approximately $2.5 million.
This act shall take effect on the first of September next succeeding the date on which it shall have become law.
STATE OF NEW YORK ________________________________________________________________________ 3288 2013-2014 Regular Sessions IN SENATE January 31, 2013 ___________Introduced by Sen. SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to exempting fuel used by ambu- lance services from certain taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 3 of section 282-a of the tax law, as amended by section 5 of part K of chapter 61 of the laws of 2011, is amended to read as follows: (a) The tax imposed by this section shall not apply to the sale of untaxed Diesel motor fuel to or the use of such fuel by an organization described in paragraph one or two of subdivision (a) of section eleven hundred sixteen of this chapter, OR AN AMBULANCE SERVICE AS DEFINED IN SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW, where such Diesel motor fuel is used by such organization for its own use or consumption. S 2. Section 301-b of the tax law is amended by adding a new subdivi- sion (j) to read as follows: (J) SALES OF DIESEL MOTOR FUEL TO AMBULANCE SERVICES. DIESEL MOTOR FUEL SOLD TO AN AMBULANCE SERVICE, AS DEFINED IN SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW, WHERE SUCH DIESEL MOTOR FUEL IS USED BY SUCH AMBULANCE SERVICE FOR ITS OWN USE AND CONSUMPTION. S 3. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 9-a to read as follows: (9-A) FUEL SOLD TO AN AMBULANCE SERVICE AS DEFINED IN SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW FOR USE IN ITS AMBULANCES. S 4. This act shall take effect on the first of September next succeeding the date on which it shall have become a law.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08125-01-3