Assembly BillIntroduced
A 5794: Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon; requires prepayment.
What A 5794 does, verified January 9, 2026
The proposed tax law amendment would change the way sales and compensating use taxes are calculated for retail sales of motor fuel and diesel motor fuel. The new tax rate would be determined quarterly by the commissioner, based on the cost of the fuel, rounded to the nearest cent. For imported, manufactured, or sold motor fuel, and for diesel motor fuel sold or used in the state, the taxes would be prepaid on each gallon of fuel. The tax change would take effect at least 90 days after the bill becomes a law, and would apply according to transitional provisions.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 5794
- What is the current status of A 5794?
- As of January 9, 2026, A 5794 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 5794 pass?
- Not yet. A 5794 has been introduced and has not passed either house.
- Who wrote A 5794, and where is it now?
- A 5794 was authored by Asm. Jodi Giglio. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Feb. 20, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 20, 2025 · 371 words
STATE OF NEW YORK ________________________________________________________________________ 5794 2025-2026 Regular Sessions IN ASSEMBLY February 20, 2025 ___________ Introduced by M. of A. GIGLIO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to computing sales and compen- sating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (m) of section 1111 of the tax law is amended 2 by adding a new paragraph 8 to read as follows: 3 (8) The sales and compensating use taxes imposed by subpart B of part 4 one of article twenty-nine of this chapter in regard to retail sales of 5 motor fuel and diesel motor fuel shall be computed, as determined quar- 6 terly by the commissioner, at a rate of cents per gallon, rounded to the 7 nearest cent, multiplied by the cost of the fuel. 8 § 2. Paragraph 2 of subdivision (e) of section 1111 of the tax law is 9 amended by adding a new subparagraph (iv) to read as follows: 10 (iv) Where motor fuel is imported, manufactured or sold in, or diesel 11 motor fuel is sold or used in this state, the sales and compensating use 12 taxes imposed by subpart B of part one of article twenty-nine of this 13 chapter as computed pursuant to subdivision (m) of this section shall be 14 prepaid pursuant to section eleven hundred two of this article on each 15 gallon of fuel. 16 § 3. This act shall take effect on the first day of a sales tax quar- 17 terly period, as described in subdivision (b) of section 1136 of the tax 18 law, next commencing at least ninety days after the date this act shall 19 have become a law and shall apply in accordance with the applicable 20 transitional provisions of sections 1106 and 1217 of the tax law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01581-01-5
Text of A 5794 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions