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Senate bill · S3856 (2025-26)

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; and repeals certain provisions of the tax law relating thereto

Latest action May 28, 2025

Summary

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

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Where it stands

Out of committee and scheduled for a vote by the full chamber.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

New York State Senate

Same as A3085, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Budget And Revenue · New York State Senate

Purpose, from the sponsor's memo

Section 1 of the bill amends paragraph (A) of subdivision (i) of section 1111 of the tax law ("Special rules for computing receipts and consider- ation"), as added by section 1 of part TT of chapter 59 of the laws of 2015, to restore language pertaining to non-commercial aircraft that was struck from this section of law in 2015. Section 2 of the bill amends subdivision (q) of section 1111 of the tax law ("Special rules for computing receipts and consideration"), as added by section 2 of part TT of chapter 59 of the laws of 2015, to restore language pertaining to aircraft that was struck from this section of law in 2015. Section 3 of the bill repeals paragraph 21-a of subdivision (a) of section 1115 of the tax law ("Exemptions from sales and use taxes") to repeal the exemption for general aviation aircraft that was created in 2015. Section 4 of the bill is the effective date.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

  • Vote: Committee vote · Budget And Revenue

    Senate Budget And RevenueMay 28, 2025Result: passed

    (5) (2) (0) (0)

Cosponsors

Gustavo Rivera, James Sanders Jr. and 3 more on Agora

  • Democratic5
See the full list on nysenate.gov (opens in a new tab)

The sponsor's argument

Why the sponsor says this is needed

The 2015 state budget created an exemption from sales and compensating use taxes for private aircraft. At a time when New York State is facing difficult budgetary decisions, we should look first at reversing or repealing recent tax cuts like this one before cutting services or programs that aid poor, vulnerable, and working class New Yorkers.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

  1. May 28, 2025

    Reported out of committee

    REPORTED AND COMMITTED TO FINANCE

    NY Senate

  2. Jan 30, 2025

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

About this record

Summary

The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.

Cosponsors

The list shows the cosponsors who are on Agora, A to Z. The official record may list more.

Party colors

Parties are shown in the same neutral colors.

Source

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 1, 2026. About our data

Read the record

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