Bill > S00345

This bill repeals Article 21 of the New York state tax law, which relates to the highway use tax. The highway use tax was a fee imposed on vehicles operating on public highways in the state, essentially a tax for the privilege of using state roadways. By completely removing Article 21 from the tax law, this bill eliminates the legal framework for collecting this specific tax, meaning vehicle operators would no longer be required to pay this particular tax. The bill includes a standard provision stating that it will take effect immediately upon enactment, which means the tax repeal would go into effect as soon as the bill is signed into law. The brevity of the bill suggests a straightforward legislative action to remove an existing tax provision without replacing it with alternative language or tax mechanisms.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S345