NY S01140

Imposes a noise tax of $50 per seat ticket or $200 per flight (whichever is greater) on non-essential helicopter and seaplane flights originating or terminating in cities with populations over one million (effectively New York City)

Exempts flights conducted for construction/infrastructure heavy-lift operations, public health and safety purposes (law enforcement, emergency response, medical services), and public benefit activities (research, news organization flights)

Creates a "quiet aircraft" exemption for electric-powered helicopters and seaplanes that produce at least 10 decibels less noise than federal standards, with a registry to be established by January 1, 2027

Requires quarterly tax returns from operators, with a 400% penalty for failure to pay taxes when due without reasonable cause

Deposits all collected revenue into the Environmental Protection Fund established under state finance law