A controversial tax on helicopter and seaplane flights, coined the “Noise Tax”, has recently passed the New York State Senate. Bill S7216A was introduced by Senator Kristen Gonzalez, who stated in a press release that the noise tax “aims to disincentivize non-essential flights” while also “ensur[ing] that the larger societal costs of these flights are paid for by those who use these services.”
“The noise disturbances of flights around the city have been found to have significant health impacts on local constituents, such as high blood pressure, muscle tension, sleep disturbances and stress-related conditions such as ulcers.”
Subtle not so subtle
Specifically, the tax applies to “non-essential” flights in cities with a population greater than 1 million, or said differently, New York City. New York City is the only city in the state with a population of more than 1 million.
the base & rate
The tax is at the rate of $50 per seat ticket or $200 per flight, whichever is greater, on non-essential flights. The bill defines “non-essential flights” as a “flight made by helicopter or seaplane”, but the tax would not apply to helicopter or seaplane flights conducted for research, public health and safety, official news purposes, or construction/infrastructure maintenance. Non-essential flights are typically utilized by private or corporate passengers to travel from Manhattan to other New York City commercial airports or to the Hamptons.
Quiet Aircraft exemption
Only “quiet aircrafts” would be eligible for an exemption from the proposed tax. To be considered for the exemption, a helicopter must be electric-powered, create at least 10 decibels less of noise, and meet the GCNP Quiet Aircraft Technology Designation or any stricter federal limits on noise. Seaplanes must also be electric-powered, create at least 10 decibels less of noise than a seaplane would make to comply with the stage 5 noise levels or any stricter federal limits on noise.
For context, 10 decibels is equivalent to the difference between an ambulance siren and a car horn. The other exemption requirements are based off standards according to the Federal Aviation Administration and listed in Title 14 of the Code of Federal Regulations (14 CFR Part 36). This section sets forth proper procedure for measuring noise levels, as well as stages of noise that certain aircrafts must comply with. Stage 5, for example, is the typical noise standard for jet and large turboprop aircrafts.
motivation for the tax
New York State Senator Kristen Gonzalez, sponsor of the bill, has been very vocal about the motivation behind the noise tax. She cited a nearly 700% surge in 311 noise complaints about helicopters since the start of the pandemic in 2020. A press release also states that noise disturbances from flights are directly related to significant health impacts such as high blood pressure, muscle tension, sleep disturbances and stress-related conditions such as ulcers.
Interestingly, the tax collected from the noise tax will be allocated to the State’s Environmental Protection Fund to offset “environmental impacts caused by these flights” rather than a trust fund for residents’ medication needed for the supposed resulting high blood pressure or ulcers from the related noise.
In support of the bill, Assemblymember Robert Carroll went so far as to say these flights should be “banned”, but at the very least taxed for the costs and harms imposed on the environment and City.
Support v. controversy
The bill passed the state senate with 40 senators voting in favor and 22 against. On one hand, these flights are commonly used by wealthy and potentially influential residents for travel in and out of the City. On the other hand, complaints about helicopter noise by the public in 2022 outnumbered complaints of vermin, one of New York City’s most popular and notorious grievances, rats.
If the bill ultimately lands on the Governor’s desk, it will certainly attract more attention and opinions from the public, in addition to tax professionals.